High Court Rulings


Commissioner's letter directing vessel's provisional release constitutes 'quasi-judicial order', appealable to CESTAT

HC upholds CESTAT’s jurisdiction to entertain appeal u/s 129A(1)(a) of Customs Act against a letter / direction issued by Commissioner of Customs (Imports) allowing provisional release of second...View More

Grants Form 'C' concession to dealer holding valid CST registration, for power transmission 

HC directs issuance of Form ‘C’ to assessee holding a valid registration certificate in Form ‘B’ under CST Act in respect of inter-state sale made for power transmission; Obser...View More

Directs Govt. to enforce ADD imposition absent limitation for new shipper review

Madras HC relegates domestic importer to appellate remedy u/s 9C of Customs Tariff Act against imposition of Anti-dumping duty on import of “clear float glass of nominal thickness ranging from 4...View More

Upholds Joint Commissioner's revisional powers under UP Trade Tax, no separate authorization required

HC holds that Joint Commissioner (Executive) (JC) is empowered to exercise revisional powers comprised under Section 10­B of U.P. Trade Tax Act 1948; Rejects assessee’s plea that no notifica...View More

Follows Shakhti Specialities ruling extending Appellate Tribunal's 'stay' beyond 1 year u/s 63

HC follows earlier ruling in Shakhti Specialities while disposing of writ petition against vacation of ‘stay’ granted by VAT Tribunal on lapse of limitation for deciding appeal; In said ca...View More

Quashes writ; Cannot by-pass appellate remedy to circumvent mandatory pre-deposit condition

HC quashes assessee’s writ petition challenging assessment order, accepts Revenue’s preliminary objection to maintainability thereof on the ground that Maharashtra VAT Act contains multipl...View More

Upholds appointment of Technical Members at Tribunal; However, mandates 'legal' qualification 

HC rules on validity of Section 11 of Maharashtra VAT Act and Rule 6 of Maharashtra VAT Rules dealing with constitution of VAT Tribunal, finds no illegality in provisions relating to appointment of Ad...View More

Writ not maintainable against anti-circumvention duty imposition under incorrect application of law

HC dismisses assessee’s writ challenging imposition of anti-circumvention duty on ‘CRS Steel above 1250 mm’ in terms of Note to Notification No. 52/2017-Cus (ADD) r/w Rule 25 of Cust...View More

Allows CENVAT credit of duty paid by EOU on inter-unit transfer

HC upholds order of CESTAT that allowed CENVAT credit of duty paid by EOU on procurement of goods from sister unit, another EOU; Rejects Revenue contention that this was a case of inter-unit transfer ...View More

Allows imported raw-material MODVAT credit basis photostat copy of Bill of Entry

HC reverses CESTAT order, allows credit in terms of Rule 57G of Central Excise Rules, 1944 on imported raw material on the strength of photocopy of Bill of Entry (BoE) where triplicate copy was lost d...View More