High Court Rulings


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

Rules out additional tax on inputs where final product 'exported'; Follows Division Bench 

Madras HC dismisses Revenue’s challenge to Appellate Tribunal order which quashed the levy of 1% additional tax u/s 3(4) of Tamil Nadu General Sales Tax Act against export of finished goods afte...View More

Govt. dues not recoverable from personal properties of deceased assessee's legal heir 

Gujarat HC rules that personal properties of deceased assessee’s legal heir cannot be attached for recovery of unpaid dues, by Revenue; Notes that pursuant to CESTAT order, Excise authorities pe...View More

'Builder', not 'Owner' responsible for VAT on building construction, dismisses suit seeking reimbursement

HC dismisses suit filed under Code of Civil Procedure, 1908 by Builder to seek reimbursement of VAT charges payable towards construction of building from the owner of property; Notes that in terms of ...View More