High Court Rulings


Quashes writ; Cannot by-pass appellate remedy to circumvent mandatory pre-deposit condition

HC quashes assessee’s writ petition challenging assessment order, accepts Revenue’s preliminary objection to maintainability thereof on the ground that Maharashtra VAT Act contains multipl...View More

Upholds appointment of Technical Members at Tribunal; However, mandates 'legal' qualification 

HC rules on validity of Section 11 of Maharashtra VAT Act and Rule 6 of Maharashtra VAT Rules dealing with constitution of VAT Tribunal, finds no illegality in provisions relating to appointment of Ad...View More

Writ not maintainable against anti-circumvention duty imposition under incorrect application of law

HC dismisses assessee’s writ challenging imposition of anti-circumvention duty on ‘CRS Steel above 1250 mm’ in terms of Note to Notification No. 52/2017-Cus (ADD) r/w Rule 25 of Cust...View More

Allows CENVAT credit of duty paid by EOU on inter-unit transfer

HC upholds order of CESTAT that allowed CENVAT credit of duty paid by EOU on procurement of goods from sister unit, another EOU; Rejects Revenue contention that this was a case of inter-unit transfer ...View More

Allows imported raw-material MODVAT credit basis photostat copy of Bill of Entry

HC reverses CESTAT order, allows credit in terms of Rule 57G of Central Excise Rules, 1944 on imported raw material on the strength of photocopy of Bill of Entry (BoE) where triplicate copy was lost d...View More

Absent 'reason to believe' escapement of tax, initiation of re-assessment proceedings unsustainable

HC  quashes re-assessment notice issued u/s 29 of U.P. VAT Act, 2007 (UPVAT) absent any ‘reason to believe’ escapement of tax in respect of sale/allotment of residential flats under h...View More

Cannot demand tax when Court deciding constitutionality, grants liberty to appeal against assessments

HC allows assessee’s writ petition challenging order of Assessing Officer (AO) which directed payment of differential tax at 8.5% on sale of construction machinery pursuant to Division Bench dec...View More

Allows imports as per Policy in vogue; Subsequent restrictive Public Notice inapplicable

HC allows import of Video Tape Deck Mechanism (VTDM) and Colour Picture Tubes (CPTs) under additional licenses issued to export / trading houses under EXIM Policy 1988-91 and endorsed in assessee&rsqu...View More

Dispenses with 'pre-deposit' exercising writ jurisdiction, where input service credit denied wrongfully

HC dispenses with requirement of pre-deposit u/s 35F of Central Excise Act, 1944 in exercise of jurisdiction under Article 226 of Constitution, where CENVAT credit had been denied on ground that invoi...View More

Writ not ordinarily maintainable for 'transaction value' determination against adjudicating authority's order 

HC rules on admissibility of writ petition in case of dispute pertaining to transaction value where adjudicating authority rules against importer in disregard of appellate authority’s order; Acc...View More