High Court Rulings


Rule prescribing 'composition certificate' cancellation for late-return filing not contrary to statute 

Andhra Pradesh HC upholds the validity of Rule 6-B(2)(iii) of the APGST Rules, which permits the assessing authority to cancel the permission granted to a ...View More

Cannot dissect Settlement Commission's order imposing interest for late duty payment for EO-default 

Delhi HC dismisses assessee-importer writ petition against the order of Settlement Commission passed u/s 127C(5) challenging  the impugned order imposing interest on delayed payment of ...View More

Citing strong prima-facie case, financial hardship, exempts Brewcraft from payment of pre-deposit 

Bombay HC exonerates Brewrcraft ( Assessee) from payment of pre-deposit until disposal of statutory appeal pending before the First Appellate Authority (FAA) acceding to Assessee’s submission of...View More

Directs for ‘fresh’ orders on pandemic period SCNs raising tax demand including Cesses 

Madras HC sets aside order seeking to recover service-tax along with Swatch Bharat Cess (SBC), Krishi Kalyan Cess (KKC) (cumulatively Cesses), interest and penalty on certain taxable services from ass...View More

Upholds CESTAT order imposing duty on Custodian for pilferage of confiscated goods 

Delhi HC dismisses appeal against CESTAT ruling that upheld the demand against the Custodian of imported goods u/s 45(3) for pilferage; Rejects the argument of Custodian that since the imported goods ...View More

Dismisses writ seeking waiver of penalty 

Punjab & Haryana HC dismisses writ petition seeking waiver of penalty on noting that assessee’s request for conversion of outstanding liability into monthly instalments has been ‘allow...View More

Dismisses Revenue’s appeal allowing credit on construction-services for utilization towards renting-of-immovable property services 

Telangana HC validates Cenvat credit availed by the Assessee on inputs/input services on construction services towards discharge of output tax on renting-of-immovable property services invalidating th...View More

Dismisses appeals by Revenue sans ‘specific’ allegation in SCN; Relies on necessary compliances 

Telangana HC dismisses appeal by Revenue against edibility to avail CENVAT credit on finding ‘absence’ of specific allegation in show cause notice; Goes by invoices and returns filed befor...View More

Quashes 'Public Notice' restricting BoE amendment only through appeal mode; Directs reconsideration 

Madras HC allows Bharti Airtel's writ petition against the Public Notice No.88/2019 (PN) and the order based on which Revenue rejected Assessee’s request for amending Bill of Entry (BoE), inferr...View More

Toast classifiable as "Rusk" not "Bread"; Dismisses Parle Agro's review: Affirms Tribunal's findings 

Orissa HC (Cuttack) dismisses review petition filed by Parle Agro Pvt. Ltd. (Assessee) against Tribunal ruling w.r.t. classification of its product (toasted bread) as “Rusk”, finds no subs...View More