High Court Rulings


Order prohibiting Customs Broker's operations appealable before CESTAT; Writ petition not maintainable 

HC dismisses Custom Broker’s writ petition against prohibition order under Regulation 23 of Customs Brokers Licensing Regulations, 2013 for alleged mis-declaration of rate of duty applicable on ...View More

Writ maintainable against order-in-original where statutory appeal time-barred; No straitjacket formula under Art. 226 

Full Bench of Telangana & AP HC rules that writ petition under Article 226 of Constitution would lie against order-in-original (adjudication order) against which an appeal was filed and dismissed ...View More

VCES not 'open ended' scheme; Denies benefit where tax dues discharged belatedly 

Bombay HC upholds rejection of application under Voluntary Compliance Encouragement Scheme 2013 (VCES) upon discharge of service tax dues beyond stipulated deadline; Perusing the scheme enunciated und...View More

Quashes enhanced duty absent "offer for sale" of Notification on import date

HC quashes differential customs duty demand on import of crude palm oil in terms of Notification No. 46/2015-Cus; Observes, Notification issued by exercising powers u/s 25(1) of Customs Act would come...View More

Cannot presume 'unjust enrichment' where protested duty accounted in Balance Sheet

Allahabad HC concurs with third Member of CESTAT over inapplicability of unjust enrichment principle to refund of excise duty paid under protest; Third Member had held that said principle did not appl...View More

Tribunal cannot refuse to entertain appeal where Appellate Authority ruled on merits

HC finds Tribunal’s refusal to entertain assessee’s appeals in respect of valuation of medicines under replacement scheme as erroneous, where decision  of Appellate Authority upholdin...View More

Refutes Revenue's change in stance for CENVAT credit denial, otherwise legally admissible

HC sets aside adjudication order denying CENVAT credit to assessee for default in payment of excise duty beyond 30 days, in terms of Rule 8(3A) of Central Excise Rules; Notes that when assessee approa...View More

Upholds customs broker license revocation proposal, but non-renewal violates natural justice princples

HC upholds show cause notice seeking to revoke customs broker license under Regulation 20(1) of Custom Broker Licensing Regulations, 2013 (CBLR) in relation to DRI investigation into alleged undervalu...View More

Cannot impose penalty on contractor where contractee deducts tax erroneously; Directs refund

HC sets aside imposition of penalty u/s 40(2) of Tamil Nadu VAT Act on contractor (assessee) for erroneous deduction of tax at source (TDS) by contractee in respect of ‘zero-rated’ sales; ...View More

No escape against input 'shortages' shown as "consumption" at month-end; Upholds credit reversal

HC upholds reversal of CENVAT credit against ‘shortage’ of inputs (for lubricating oil additives) shown in monthly stock taking report, thereby rejecting assessee’s stand that same w...View More