High Court Rulings


Disallows excise duty rebate where import exemption availed under Advance license

HC upholds Revisional Authority’s order, holds that rebate of excise duty under Rule 18 of Central Excise Rules is not extendable, where inputs / material is imported without payment of customs ...View More

Seeks to heal clipped wings of Tribunal; Directs 'stay' extension beyond 1 year

HC directs amendment to Section 63(7)(b) of Karnataka VAT Act to the effect that stay order granted by Appellate Tribunal does not stand vacated on account of lapse of time in deciding pending appeal;...View More

Allows CENVAT credit; 'Structurals' supporting plant & machinery qualify as 'capital goods' & 'inputs'

HC holds that MS structurals, cement, iron and steel supporting ‘plant & machinery’ that is used to manufacture final product viz. sugar & molasses, are an integral part thereof an...View More

Delhi HC re-iterates interim relief to lawyers as Govt. 'Press Release' faces withering attack 

Delhi HC modifies interim order, re-iterates that no coercive action be taken against advocates/ law firms of advocates including LLPs providing legal services, for non-compliance with any legal requi...View More

Exchange of secondhand cars constitutes "sale", not taxable as "business auxiliary service" 

HC holds that exchange of old cars for new ones by authorized dealers of Maruti Udyg Ltd. constitutes ‘sale’, not liable to service tax as intermediary / agent / broker rendering ‘Bu...View More

Upholds free physician samples valuation at 115% of actual production cost pre-2003 

HC overrules CESTAT, holds that physician samples supplied free of cost for promoting business shall be valued at 115% of cost of production, in terms of Circular dated July 1, 2002; Accepts assessee&...View More

Bars coercive action against legal practitioners till clarity on reverse charge applicability

Delhi HC directs Centre & State to abstain from coercive action against lawyer or law firms for non-compliance with any legal requirement under GST law, till clarification is issued by Govt. regar...View More

Absent statutory provision, interest recovery u/s 28 unsustainable for EO non-fulfilment under advance licence

HC allows assessee’s appeal, absent statutory prescription customs authorities cannot recover interest u/s 28AB of Customs Act, 1962 (Act) for non-fulfilment of Export Obligation ...View More

Mere 'non-disclosure' of facts absent legal obligation thereto, does not constitute "suppression"

HC sets aside CESTAT order, holds that​ extended period of limitation u/s 11A of Central Excise Act​ is not invokable for mere non-disclosure of information relating to ​use of ​brand name ​...View More

Dismisses PIL seeking GST postponement, decision to implement Act have sanction of law

Bombay HC dismissed PIL seeking deferment of GST implementation, holding that, levy and collection of taxes on goods and services has sanction of law in terms of Article 265 of Constitution of India; ...View More