High Court Rulings


Affirms demand u/s 11D where assessee made part-payment of duty disclosed under SVLDRS 

Madras HC, in a matter where assessee’s SVLDRS-1 declaration was accepted, upholds the order confirming excise duty determined u/s 11D of the Central Excise Act, 1944, as assessee only made part...View More

Remands matter on the condition of payment of 25% of disputed Service Tax amount

Madras HC allows Assessee to file statutory appeal before the Appellate Authority (Commissioner) on the condition of depositing 25% of the disputed tax amount, thereby quashes the order demanding Serv...View More

Absent specific notification under CST-Act, general exemption under VAT-Law applies to interstate-sale 

Madras HC sets aside revision order that confirmed demand of central sales tax on interstate sales of Gloriosa Superba, finding that same is exempted by virtue of General Notification issued under the...View More

Revenue's appeal disputing goods classification involves duty rate determination, not maintainable 

Bombay HC dismisses Revenue’s appeal filed u/s 130 of Customs Act, 1962, with respect to classification of imported goods (''Windows XPE Embedded” software and “Windows XPE Embedded&...View More

Upholds CESTAT’s order quashing penalty against the Director; Dismisses Revenue’s appeal 

Bombay HC dismisses Revenue’s appeal against CESTAT’s order to quash the penalty imposed upon the Director (Assessee herein) of the appellant-company, holding that “…the order...View More

Refund of unutilized credit not deniable to textile manufacturer availing conditional exemption 

Gujarat HC, in a matter involving refund denial of unutilized CENVAT credit paid on inputs used for manufacturing ‘Texturized yarn’ by invoking Rule 11(3)(ii) of the CCRs, 2004, clarifies ...View More

Remands recovery of duty drawback allowing Assessee to submit response to SCN 

Madras HC remands the matter of recovery of duty drawback upon noting that order was passed without any reply from Assessee and that Assessee claims to have documents to establish the remittance of ex...View More

Allows Mahindra’s writ challenging entry-tax levy on freight & insurance charges for stock-transfers 

Madras HC quashes orders passed by Revenue imposing differential tax demand that included freight and insurance charges on cars stock transferred by Mahindra & Mahindra Ltd. (Assessee) from M...View More

Quashes service tax demand on reimbursable expenses; Follows Intercontinental Consultants 

Madras HC in writ petition pertaining to service tax demand on reimbursable expenses quashes demand for prior period (i.e. from April 04, 2011 to May 13, 2015) in light of SC judgment in Intercontinen...View More

Pre-stressed Concrete Sleepers, manufactured in regular course, supplied to Indian Railways, not works-contract 

Andhra Pradesh HC sets-aside order classifying the contract to manufacture and supply pre-stressed concrete (PSC) sleepers to Indian railways (IR) as ‘works-contract’ under the purview of ...View More