High Court Rulings


Condition of self-assessed tax payment for C-Form, illegal; Circular cannot override Statute 

HC allows assessee’s writ petition, holds Revenue’s action in terms of Circular dated November 16, 2009 not allowing assessee to generate online Form-C on ground of non-payment of self-ass...View More

Rejects ‘Ujala Supreme’ fabric whitener classification under residuary entry, upholds lower rate

HC upholds taxability of ‘Ujala Supreme’ Fabric / Laundry Whitener at 4% or 5% as “Synthetic Organic Colouring Matter” under Entry 69, sub-entry 119 of Part-B of Schedule-IV to...View More

CA Certificate & Balance Sheet not primary documents to rebut unjust enrichment presumption

HC upholds CESTAT order, absent furnishing of primary documents such as sales invoices & packing list, producing Chartered Accountant’s certificate, Balance Sheet and ledger account would no...View More

Audit selection absent prior hearing & reasoned order, not violative of natural justice 

HC dismisses challenge to assessee’s selection for audit u/s 43 of West Bengal VAT Act without meeting principles of natural justice; Rejecting assessee’s plea that Commissioner is obliged...View More

Quashes Circular denying CST reimbursement on inter-EOU procurements; Recovery after 7 years prohibited 

HC allows assessee’s challenge to Ministry of Commerce Circular dated April 11, 2014 which restricted reimbursement of CST to goods purchased by EOU from DTA, quashes ensuing order-in-original d...View More

STPI Circular restricting CST reimbursement on inter-EOU purchases, illegal; FTP reigns supremacy

HC allows assessee’s writ petition, holds that STPI Circular dated January 14, 2015 denying reimbursement of CST to EOU under Paragraph 6.11(c)(i) of FTP 2009-14 in respect of purchases from oth...View More

Allows input services credit against exempt tractors export; Rejects Revenue's 'Rule 6(1)' plea 

HC dismisses Revenue appeal, allows CENVAT credit of service tax paid on input services used in manufacture of exempt goods which are exported, in terms of Rule 6(6) of CENVAT Credit Rules, 2004 (CCR)...View More

Upholds penalty waiver; Tax non-discharge on ECB arrangement fee not deliberate wrong-doing 

HC dismisses Revenue appeal, upholds waiver of penalties u/s 76, 77 & 78 of Finance Act where assessee discharged service tax and interest on reverse charge basis before issuance of show cause not...View More

Disallows advance authorisations clubbing; No 'vested right' to avail non-existent policy relaxation 

HC disallows clubbing of 3 Advance Authorisations in terms of Public Notice No. 79 (RE-2010)/2009-14 (PN 79) which stood amended and superseded on date of filing application thereto; Notes that PN 79 ...View More

Absent specific provision, 'interest' recovery for delayed additional excise duty payment unsustainable 

HC quashes recovery of interest u/s 11AB of Central Excise Act for delayed payment of duty under Additional Duties of Excise (Textile & Textile Articles) Act, 1978 absent any statutory provision u...View More