High Court Rulings


Upholds ruling denying refund of unutilized Cenvat Credit on account of closure of unit 

Bombay HC upholds ruling of CESTAT, Mumbai denying refund of unutilized Cenvat credit in case claimed by the Assessee subsequent to the closure of its manufacturing unit; Referring to the operative po...View More

Directs release of Lactulose allowing partial exemption; Considers past favourable order 

Bombay HC extends partial exemption on 'Lactulose Solution USP/Lactulose Concentrate USP' (which is in the nature of life saving drugs) under Sr.No. 166 (A) of the Notification No.50/2017-Customs, dat...View More

Quashes SCN against Apollo Tyres issued solely basis SAIL’s ‘norms’, adjudication delay 

Kerala HC quashes SCN issued by the Revenue seeking to recover differential excise duty arising due to short-production of MS/TMT Bars and Rods manufactured out of MS Ingots that was arrived based on ...View More

Quashes penalty on Firm’s Partner noting unserved SCN, breach of natural-justice principles 

Bombay HC in writ petition assailing personal penalty upon assessee, Partner of a firm in individual capacity, sets-aside order imposing penalty on finding that “If the Show Cause Notice propose...View More

Allows merchant exporter’s duty-drawback claim on export of unlocked/activated mobile phones 

Delhi HC allows a batch of writ petitions, holds that, act of unlocking mobile phones after they are manufactured through insertion of sim-card or ‘air-activation’ or any other process for...View More

Citing res-judicata, quashes DGFT’s SCN against Essar Shipping’s SFIS license cancellation 

Bombay HC quashes the SCN issued by DGFT seeking to cancel the Served from India Scheme (SFIS) Licenses granted to Essar (engaged in export of shipping services) as same attemp...View More

Condones delay in filing statutory appeal; Distinguishes Single Judge's reliance on Glaxo Smith Kline 

Madras HC sets-aside order of the single judge thereby condoning the delay in appeal filed beyond the statutory outer limit prescribed under the TNVAT Act, 2006; Reversing the order of the Single Judg...View More

Parliament lacks residuary power to levy service-tax on‘lottery’; Strikes down Section 65(105)(zzzzn) 

Sikkim HC strike down section 65(105)(zzzzn) of the Finance Act, 1994,which classified the activity of “promotion, marketing, organising or in any other manner assisting in organising game of ch...View More

Absent eligibility to file declaration, Form SVLDRS-3 issued inadvertently by Revenue not sacrosanct 

Madras HC dismisses Assessee’s writ petition invalidating the statement issued by Revenue accepting the declaration in Form SVLDRS-3 without verification; Infers Assessee to be ineligible to fil...View More

Quashes SCN pending for 12 years without any order 

Punjab & Haryana HC quashes SCN pending for 12 years without any order; Notes that issue stands decided in terms of decision in Harkaran Dass Vedpal's case ...View More