High Court Rulings
HC overrules CESTAT, upholds grant of reduced penalty option u/s 11AC of Central Excise Act by Commissioner (Appeals); Rejects Revenue stand that since matter pertained to clandestine removal of goods
...View More HC overrules CESTAT, finds refund of ‘warehousing charges’ upon payment of redemption fine and penalty in respect of confiscated goods unjustified, absent provision in Customs Act or any o
...View More HC allows CENVAT credit on the basis of supplementary invoice issued by service provider and TR-6 challan (pertaining to service tax paid under reverse charge mechanism) to manufacturer of pig iron, s
...View More HC extends VAT exemption on sale of ‘demo car’ u/s 6(3) of Delhi VAT Act treating same as “capital goods” used for business of selling cars; Refers to Division Bench ruling in
...View More HC holds first proviso to Rule 3(4) of CENVAT Credit Rules, 2004 (CCR) restricting CENVAT credit utilization upto balance available on last day of month / quarter for purpose of discharging excise dut
...View More HC dismisses challenge to 1-year extension of Anti-dumping duty (ADD) on import of ‘plain gypsum plaster board’ vide Notification No. 26/2017-Cus (ADD), absent void/gap between expiration
...View More HC quashes re-assessment proceedings which revoked exemption of turnover on stock transfer of semi-finished goods u/s 6A of CST Act on strength of declaration in Form-F, absent fraud, misrepresentatio
...View More No excise duty payable on molasses stored in earthen pits, viz. katcha pits located within the factory premises; HC rejects Revenue contention that since molasses were stored in earthen pits without r
...View More HC rejects challenge to Notification dated April 7, 2006 restricting import of boric acid for non- insecticidal purposes subject to import permit issued by Central Insecticide Board and Registration C
...View More Delhi HC issues notice to Revenue, shall hear petition challenging curtailment of duty exemption benefits under Advance Authorisation scheme of Foreign Trade Policy, post implementation of GST; While
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