High Court Rulings


Condition limiting exports while clubbing advance-authorizations 'equitable'; Rejects assessee's unconditional relaxation plea

Bombay HC dismisses writ petition challenging imposition of condition limiting exports to be taken into consideration for export obligation fulfilment while permitting clubbing of advance authorizatio...View More

Upholds VAT on 'pan masala containing tobacco'; Constitutional 'revenue distribution' scheme, irrelevant 

Bombay HC denies VAT exemption on sale of ‘pan masala containing tobacco’ under Schedule Entry A-45 of Maharashtra VAT Act, despite discharge of additional duties of excise (‘ADE&rsq...View More

Condones appeal delay accepting 'company's financial inability to pre-deposit' as sufficient cause

HC allows appeal, directs CESTAT to restore assessee’s appeal after condoning delay of 117 days caused due to financial constraints of company to deposit 10% pre-deposit; Observes, it is well se...View More

Supporting-manufacturer availing CENVAT credit cannot bar merchant-exporter from CVD exemption under DFIA

HC quashes DGFT orders revoking endorsement of transferability and exemption from additional customs duty (CVD) on post export Duty Free Import Authorizations (DFIAs) issued to merchant-exporter (asse...View More

Refuses to entertain appeal relating to duty payable upon exemption Notification contravention

Madras HC refuses to entertain appeal relating to rate of duty payable by assessee upon non-fulfilment of exemption Notification conditions, states it has no jurisdiction u/s 35G of Central Excise Act...View More

Confirms levy of SAD despite goods being chargeable to additional excise duty

HC upholds the order of Settlement Commissioner, confirms levy of SAD u/s 3(5) of Customs Tariff Act despite goods being chargeable to Additional Duty of Excise (ADE) u/s 3(1) of Additional Duties of ...View More

Grants partial relief to Bank, deleting 200% penalty on repossessed cars sale

HC deletes 200% penalty imposed on HDFC Bank towards sale of repossessed cars owned by it; Opines that such penalty is facially disproportionate considering the issue was debatable and was only answer...View More

Upholds Single Judge decision quashing additional tax on taxable turnover of works-contractors

HC concurs with Single Judge Bench, holds that additional sales tax under Tamil Nadu Additional Sales Tax Act cannot be levied on taxable turnover of works contractor who opts for compounded rate of t...View More

De-coiling, straightening & cutting TMT coils into bars / rods, doesn't constitute 'manufacture'

HC dismisses Revenue appeals, holds that de-coiling, straightening and cutting of TMT coils into TMT bars / rods does not amount to manufacture u/s 2(f) of Central Excise Act; Notes the settled princi...View More

Compounding offence cannot deprive assessee's right to recontest tax-rate on printed photographs

HC sets aside assessment order passed without considering Commissioner’s clarification with respect to rate of VAT applicable to printed photographs in book form, under Kerala VAT Act; Notes tha...View More