High Court Rulings


Grants interest on delayed refund; Finmin & CBEC to expedite refund processing 

Bombay HC grants interest on delayed customs duty refund to importer-assessee u/s 27A of Customs Act; Notes that refund application was initially rejected by Revenue for want of Essentiality Certifica...View More

Quashes Settlement Commission order; Application rejection on pretext of classification issue, erroneous

HC quashes majority order of Settlement Commission which rejected the settlement application on ground of non-cooperation during the proceedings, non-payment of any admitted customs duty and interest ...View More

Considers Tax Association's PIL against withheld DVAT refunds; Commissioner to rectify lapses

HC considers PIL filed by Taxation Bar Association seeking release of withheld VAT refunds alongwith interest u/s 42 of Delhi VAT Act and exemplary damages to all aggrieved registered dealers; Associa...View More

Disallows transportation-services refund; Rejects ‘substantial compliance’ plea as condition evidentiary, not procedural 

HC overrules CESTAT, disallows refund of service tax under Notification No. 41/2007-ST in relation to services availed for transportation of iron ore to port of export, absent specific mention of deta...View More

Grants refund of pre-levy tax deposits towards construction activity; Limitation inapplicable

HC allows refund of amounts paid under protest as service tax on construction activity prior to insertion of taxable categories u/s 65(105)(zzq) and (zzh) of Finance Act w.e.f. July 1, 2010; Rejects R...View More

Assessee cannot challenge final assessment during duty quantification; SC's 'Dai Ichi Karkaria' ratio binding

Madras HC rules that once provisional assessment is finalized by Adjudicating Authority where assessee agrees with valuation adopted for inter unit transfer, the letter of Superintendent quantifying t...View More

Confirms input tax credit non-reversal upon retrospective cancellation of seller's registration certificate

HC dismisses Revenue’s writ appeals, confirms non-reversal of input tax credit by purchasing dealers upon retrospective cancellation of selling dealers’ registration certificates under Tam...View More

Quashes attachment; No prima-facie VAT liability on imported goods sold from bonded warehouse 

HC allows clearance of imported goods from customs bonded warehouse for sale to customers in India, without further attachment by VAT authorities in terms of Section 45(1) of Gujarat VAT Act; Notes Re...View More

‘Bagasse’ a residue of Sugarcane, not commercially distinct product: Entitled to exemption

Bombay HC treats ‘Bagasse’ as “Sugarcane” commercially covered under Schedule Entry A-44, so as to render sale thereof tax free u/s 5 of Bombay Sales Tax Act; Referring to defi...View More

Protein powders classifiable under "non-alcoholic beverages" category, exigible to concessional MVAT rate

HC rules on classification of protein powders, holds that same are taxable at 5% under Schedule Entry C-107 (11)(g) of MVAT Act as “Powders, Tablets, Cubes, Crystals and other solids or liq...View More