High Court Rulings


Dismisses writ seeking waiver of penalty 

Punjab & Haryana HC dismisses writ petition seeking waiver of penalty on noting that assessee’s request for conversion of outstanding liability into monthly instalments has been ‘allow...View More

Dismisses Revenue’s appeal allowing credit on construction-services for utilization towards renting-of-immovable property services 

Telangana HC validates Cenvat credit availed by the Assessee on inputs/input services on construction services towards discharge of output tax on renting-of-immovable property services invalidating th...View More

Dismisses appeals by Revenue sans ‘specific’ allegation in SCN; Relies on necessary compliances 

Telangana HC dismisses appeal by Revenue against edibility to avail CENVAT credit on finding ‘absence’ of specific allegation in show cause notice; Goes by invoices and returns filed befor...View More

Quashes 'Public Notice' restricting BoE amendment only through appeal mode; Directs reconsideration 

Madras HC allows Bharti Airtel's writ petition against the Public Notice No.88/2019 (PN) and the order based on which Revenue rejected Assessee’s request for amending Bill of Entry (BoE), inferr...View More

Toast classifiable as "Rusk" not "Bread"; Dismisses Parle Agro's review: Affirms Tribunal's findings 

Orissa HC (Cuttack) dismisses review petition filed by Parle Agro Pvt. Ltd. (Assessee) against Tribunal ruling w.r.t. classification of its product (toasted bread) as “Rusk”, finds no subs...View More

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