High Court Rulings


Grants project import benefit; Revenue cannot reagitate finalised refund in parallel proceedings 

HC grants refund of customs duty paid on import of Combined Cycle Power Project in view of sanction by Dy. Commissioner of Customs (Refunds), thereby allowing exemption benefit under Project Import Re...View More

Revenue's 'reference' unwarranted when cogent reasons assigned by Tribunal exercising appellate jurisdiction 

HC rejects Revenue’s application sans any reason mentioned in Tribunal’s reference order as to why same was made, in matter of classification of HDPE woven cloth used as ‘filter fabr...View More

Upholds retrospective taxation of immovable property renting; Adopts coordinate benches' reasonings

Allahabad HC upholds constitutional validity of levy of service tax on renting of immovable property in terms of Sections 75(A)(6)(h) and 77 of Finance Act, 2010 amending 65(105)(zzzz) of Finance Act,...View More

Rebukes Dept.'s laxity in 'office objections' compliance; Condones delay in public interest 

In larger interest of justice, HC condones delay of 776 days by Revenue in filing notice of motion against conditional order passed by Court Registry for failure to remove office objections in appeals...View More

Designating Container Freight Station to receive uncleared 'Direct Port Delivery' containers not arbitrary

Bombay HC rejects challenge to appointment of designated Container Freight Station (CFS) for purpose of receiving all uncleared Direct Port Delivery (DPD) containers of select importers having Accredi...View More

Interest on delayed refund of pre-deposit computable from CESTAT's favourable order, not SC 

HC allows assessee’s writ petition, holds that interest on delayed refund of pre-deposit payable after expiry of 3 months from date of favourable CESTAT order, not order passed by Apex Court in ...View More

No estoppel against law; Denies Industrial Scheme exemption as 'tea' not "raw material"

HC upholds denial of ‘sales tax’ exemption on purchase of ‘tea’ as ‘raw material’ under Assam Industries (Sales Tax Concessions) Scheme, 1995 (Scheme), thus rejecti...View More

Upholds confinement of demand to 1 year; CBEC clarification under superseded Notification, applicable 

HC dismisses Revenue appeal, upholds CESTAT order confining excise duty demand to 1 year in respect of exemption claimed towards manufacture of parts of aircrafts and helicopters supplied to Hindustan...View More

Rejects 'advance licence' cancellation plea, absent evidence demonstrating exported goods 'over pricing'

HC dismisses Revenue’s writ petition, rejects cancellation of advance licences (AL) issued to assessee (exporter), rejecting plea of Director of Revenue Intelligence (DRI) that, CD ROMs and Audi...View More

“Flavoured milk” sold in sealed container qualifies as 'milk', exempt from tax 

HC holds that “flavoured milk” sold in open form or in sealed containers, qualifies as ‘Milk’ exempt under Section 4 of UP Trade Tax Act r/w Notification dated January 31, 1985...View More