High Court Rulings


Quashes retrospective hike in duty vide Corrigendum rectifying Finance Act printing errors

HC accepts assessee’s challenge to Corrigenda dated January 15, 1997 and September 21, 2000 issued by Govt. of India seeking to correct printing errors in Finance Act 1996, thereby increasing ra...View More

Accords assessee opportunity to challenge 'pipeline laying' & 'construction' classification, exercising writ jurisdiction

HC allows assessee’s writ petition challenging service tax classification of construction of pipeline / structure and laying of underground sewerage for Tamil Nadu Water and Drainage (TWAD) Boar...View More

Absent assessee's ‘negligence’, condones 665 days delay in filing appeal before CESTAT

HC condones delay of 665 days in filing appeal, rejects CESTAT’s finding that assessee was grossly negligent and its conduct disentitled it from claiming such discretionary and equitable relief;...View More

Dismisses writ to revive premium claim under REP licences issued under erstwhile EXIM-policy

HC dismisses assessee’s writ petition filed after 18 years of filing application to claim 8% premium under Policy Circular dated May  5, 1993 in respect of Replenishment (REP) Licenses issu...View More

Maintenance of flats / premises builder's statutory obligation; Deposits from purchasers not taxable

Bombay HC upholds CESTAT decision, confirms no service tax on non-refundable amounts collected by builders / promoters from flat purchasers towards maintenance of apartments / premises; Referring to p...View More

1 year limitation inapplicable to refund of protested duty; Distinguishes SC ruling

HC allows refund of countervailing duty (CVD) paid under protest, in terms of second proviso to Section 27(1) of Customs Act, thereby setting aside order rejecting the claim on ground of limitation; R...View More

Upholds exemption on 'naphtha' supplied against ICB, despite end use condition violation

HC upholds CESTAT findings, allows excise duty exemption to “naphtha” cleared for use in manufacture of ‘fertilizers’ against International Competitive Bidding (ICB) under Noti...View More

Disallows cross-utilisation of Education Cesses towards excise duty / service tax payment

HC quashes writ petition of Cellular Operators Association seeking to quash Notification No. 22/2015-CE (NT) as being violative of Articles 14, 19(1)(g), 265 and 300A of Constitution of India, holds t...View More

"Deemed export" provisions unambiguous; Grants TED refund on goods supplied to EOUs

Delhi HC grants refund of Terminal Excise Duty (TED) paid utilizing CENVAT credit towards supplies of goods to EOUs during the period January 2012 to April 2013; Rejects Revenue’s stand that suc...View More

Upholds refund claim within limitation period, 'order-date' not reckonable as 'relevant-date'

HC upholds refund claim filed under Rule 5 of CENVAT Credit Rules, 2004 (CCR) rejecting Revenue’s plea that application filed after 1 year from order of Commissioner (Appeal) is barred by limita...View More