High Court Rulings


Quashes CESTAT order absent independent application of mind on reversed credit refund 

HC sets aside CESTAT order rejecting refund claim u/s 11B of Central Excise Act seeking re­-credit of excess CENVAT credit reversed in terms of Rule 6(3)(ii) of CENVAT Credit Rules, 2004 on molass...View More

Allows refund pursuant to assessment finalization; Reiterates 'unjust enrichment' principle inapplicabity pre-1999 

HC allows refund of excise duty arising out of finalization of provisional assessments pre-1995 in respect of medicaments manufactured by assessee; Observes, while refund claim was initially rejected ...View More

Time-limit for Customs Broker license suspension inquiry 'directory', but completion within "reasonable period" 

HC holds that 90 day time limit for completion of inquiry proceedings under Regulations 19 & 20 of Customs Broker Licensing Regulations (CBLR) in respect of suspension of Customs Broker license as...View More

No cap on Incremental Export Incentivisation benefit; Claims > Rs. 1 Cr subject to 'scrutiny' 

HC rules on entitlement to ‘Incremental Export Incentivisation Scheme’ benefit for the year 2013-14, holds that application cannot be rejected on ground that total amount being claimed exc...View More

Quashes review order cancelling dealer’s registration ab initio, absent proper service of notice 

HC quashes review order of Deputy Commissioner cancelling assessee’s certificate of registration since inception under MVAT Act and CST Act, absent service of proper notice; Observes that powers...View More

Urges Division bench constitution to settle inter-state stock transfer exemption controversy

Kerala HC Single Judge refers to Division bench, the question as to whether post 2002 amendment, documents evidencing movement of goods are mandatory or mere Form F declaration shall suffice, for clai...View More

Quashes challenge to preliminary recommendation for safeguard duty imposition on solar cells 

HC dismisses challenge to preliminary findings of DG Safeguards recommending 70% ad valorem safeguard duty on import of Solar Cells whether or not assembled in modules or panels, pursuant to an invest...View More

Revenue cannot refuse 'Form C' towards natural gas for electricity generation post GST 

HC rules that assessee is entitled to ‘C' Form in respect of natural gas purchased inter-state from Oil Companies in Gujarat and used for electricity generation at power plants in Haryana even a...View More

Rejects standard deduction for works-contract tax, where voluminous records of actual expenses available 

HC quashes re-assessment proceedings which allowed 30% deduction towards labour and like charges in respect of works contract under Rule 3(2)(m) of Karnataka VAT Rules, when actual amounts were ascert...View More

Show cause notice alleging tax evasion intention mandatory, while invoking extended limitation 

HC holds that show cause notice is mandatory for determining the disputed tax, interest and penalty and same cannot be collected for 5 years without alleging omission / commission of willful suppressi...View More