High Court Rulings


Absent assessee's ‘negligence’, condones 665 days delay in filing appeal before CESTAT

HC condones delay of 665 days in filing appeal, rejects CESTAT’s finding that assessee was grossly negligent and its conduct disentitled it from claiming such discretionary and equitable relief;...View More

Dismisses writ to revive premium claim under REP licences issued under erstwhile EXIM-policy

HC dismisses assessee’s writ petition filed after 18 years of filing application to claim 8% premium under Policy Circular dated May  5, 1993 in respect of Replenishment (REP) Licenses issu...View More

Maintenance of flats / premises builder's statutory obligation; Deposits from purchasers not taxable

Bombay HC upholds CESTAT decision, confirms no service tax on non-refundable amounts collected by builders / promoters from flat purchasers towards maintenance of apartments / premises; Referring to p...View More

1 year limitation inapplicable to refund of protested duty; Distinguishes SC ruling

HC allows refund of countervailing duty (CVD) paid under protest, in terms of second proviso to Section 27(1) of Customs Act, thereby setting aside order rejecting the claim on ground of limitation; R...View More

Upholds exemption on 'naphtha' supplied against ICB, despite end use condition violation

HC upholds CESTAT findings, allows excise duty exemption to “naphtha” cleared for use in manufacture of ‘fertilizers’ against International Competitive Bidding (ICB) under Noti...View More

Disallows cross-utilisation of Education Cesses towards excise duty / service tax payment

HC quashes writ petition of Cellular Operators Association seeking to quash Notification No. 22/2015-CE (NT) as being violative of Articles 14, 19(1)(g), 265 and 300A of Constitution of India, holds t...View More

"Deemed export" provisions unambiguous; Grants TED refund on goods supplied to EOUs

Delhi HC grants refund of Terminal Excise Duty (TED) paid utilizing CENVAT credit towards supplies of goods to EOUs during the period January 2012 to April 2013; Rejects Revenue’s stand that suc...View More

Upholds refund claim within limitation period, 'order-date' not reckonable as 'relevant-date'

HC upholds refund claim filed under Rule 5 of CENVAT Credit Rules, 2004 (CCR) rejecting Revenue’s plea that application filed after 1 year from order of Commissioner (Appeal) is barred by limita...View More

Upholds Commissioner's power to delegate power of undertaking investigation on Special Commissioner  

HC holds that order of empowerment issued by Commissioner delegating power to Special Commissioner to issue Form DVAT 50 for authorising specific officers to undertake investigation, search, not&...View More

Pipes manufactured using steel plates for use in pipeline laying contract, constitutes 'sale'

HC upholds Tribunal, manufacture and supply of steel pipes for use in execution of lump-sum engineering, procurement and construction (EPC) contract for supply and l...View More