High Court Rulings


Allows duty drawback of BCD despite payment through DEPB scrip during import 

HC allows duty drawback of Basic Customs Duty (BCD) on export of final product, though import duty on inputs and raw materials utilized therein paid through debit in Duty Entitlement Pass Book (DEPB) ...View More

No reassessment unless works-contract composition scheme certificate cancelled following natural justice principles 

HC quashes reassessment against works contract dealer, holds that unless composition scheme certificate granted in terms of Sec 15 of Karnataka VAT Act is cancelled, VATO has no power to assess / reas...View More

Dismisses writ challenging duty on iron-ore 'crushing / screening' in light of appeal remedy

Orissa HC refuses to entertain writ petition against confirmation of excise duty on process of crushing and screening of extracted iron ores, in light of alternative appeal remedy u/s 35B of Central E...View More

Oil Cess not 'Excise Duty'; Refunds Education Cesses paid under "mistake of law" 

Gujarat HC grants refund of Education Cess & Secondary and Higher Secondary Education Cess (‘Cesses’) paid by assessee under mistake of law on Oil Cess levied u/s 15 of Oil Industry De...View More

Revisional Authority declining first time issue of limestone entry-tax ‘abdication of power’ 

HC Division Bench allows dealer’s appeal against Single Judge order, sets aside Revisional Authority’s decision refusing to exercise powers u/s 62 of Madhya Pradesh Vanijyik Kar Adhiniyam,...View More

Reconstruction scheme pending before BIFR cannot obliterate pre-deposit condition for VAT appeal

HC affirms power of VAT Tribunal to impose condition of pre-deposit and subsequently dismiss the appeal for non-fulfilment thereof, despite pendency of application before Board for Industrial & Fi...View More

Revenue cannot initiate recovery of dues without finalisation of adjudication proceedings u/s 73 

HC quashes recovery of amount due to Central Govt. by Central Excise Officer u/s 87 of Finance Act in view of proceedings for recovery of short-paid, unpaid service tax u/s 73 pending before Appellate...View More

Quashes demand under rescinded Notification towards subsquent transfer of vessel for breaking-up

HC quashes customs duty demand & confiscation of imported vessels, viz. deep sea fishing trawlers sent for breaking-up after acquisition from importer, under Notification No. 133/87; Rejects Reven...View More

Writ petitions can be filed against appealable pre-deposit orders in 'exceptional circumstances'

HC allows writ petition against order of CESTAT directing pre-deposit as a condition for entertaining appeal and for grant of stay; Concurs with Division Bench decision in Metal Weld Electrodes to the...View More

Upholds notice served through dealer's webpage; However, quashes default-assessment notices for technical defects 

HC sets aside ex-parte notices of default assessment of tax, interest and penalty issued u/s 32 & 33 of Delhi VAT (DVAT) Act on ground of technical error in assessing tax against “zero&rdquo...View More