High Court Rulings


Exemption from Customs staff charges available from 'application date', not 'sanction order' 

HC holds that exemption from payment of 'cost recovery charges' viz. charges for deployed Customs staff, by Custodians of port as per Circular dated April 10, 2013 would run from date of application t...View More

Cannot invoke extended limitation against job-worker where principal-manufacturer fails to deposit duty

HC upholds CESTAT’s findings, holds that extended period of limitation cannot be invoked against job-worker where principal manufacturer fails to discharge excise duty in terms of declaration fu...View More

No interest where tax discharged according to return; Assessee cannot predict final assessment 

HC quashes demand of interest u/s 18(4)(a) of Madhya Pradesh VAT Act on additional VAT payable consequent to price revision of LPG by Central Govt. after issuance of invoices by supplier; Observes, pr...View More

Affirms local levy on Customs Dept.'s e-auction; Bidding from outside State inconsequential 

HC confirms recovery of local sales tax dues arising from e-auction sale conducted by Customs Dept. at Chennai, thereby rejecting assessee-bidder’s plea that such purchase initiated from Mumbai ...View More

Directs Revenue to consider power generation co.'s request for Form 'C' after GST

HC directs State Revenue authorities to take decision on assessee’s request for issuance of Forms C against inter-state purchases of diesel, in accordance with law; Notes that assessee, being a ...View More

Quashes assessments denying ITC against DEPB licenses for falling outside First Schedule 

HC sets aside assessment orders reversing Input Tax Credit (ITC) on purchase of DEPB / REP licenses by assessee, u/s 19(1) of Tamil Nadu VAT Act; Rejects Revenue’s reliance on Division Bench dec...View More

Invokes "promissory estoppel" against curtailment of excise duty exemption under Industrial Policy 

HC quashes Notification Nos. 20/2008-CE and 38/2008-CE to the extent they sought to whittle down 100% excise duty exemption extended vide Notification No. 20/2007-CE to manufactures of P&P medicam...View More

No VAT & Electricity duty refund absent State Govts' consent to BIFR scheme 

Delhi HC upholds order of Appellate Authority for Industrial & Financial Reconstruction (AAIFR) under Sick Industrial Companies (Special Provisions) Act (SICA) which dismissed assessee’s cla...View More

Transportation arrangement, supervision & payment follow-ups ancillary to 'Commission Agency', not "C&F service" 

HC upholds CESTAT’s (majority) view that activity of supervision/arranging of transportation, commission on sale & follow-up of payment, not taxable as “Clearing & Forwarding Agent...View More

Dismisses challenge to Designated Authority's prima facie findings to initiate anti-dumping investigation 

HC upholds initiation of investigation by Designated Authority (DA) in relation to imposition of anti-dumping duty on import of ‘non-dyed polyester staple fiber’, pursuant to application o...View More