High Court Rulings


Upholds re-assessment; No natural justice principles violation; Insistence on records production justified

HC rules in favor of Revenue, Assessing Officer (AO) justified in insisting upon production of books of account before supplying certified copy of seized documents and reason for reopening assessment;...View More

Audit assessment cannot be invoked after completion of assessment of escaped turnover 

HC rules in favor of assessee, turnover cannot be said to have escaped assessment if proceeding in respect thereof under either of Sections referred to in Section 43 of Orissa VAT Act 2004 (OVAT Act),...View More

Grants AIR duty-drawback; Cannot call upon manufacturer-exporter to prove actual duty payments 

HC rules in favor of assessee, Flanges manufactured by forging eligible for duty drawback at All Industry Rates under SS 73.29 of Drawback Schedule 2002-03 and/or SS 73.28 of Drawback Schedule 2003-04...View More

Directs adjustment of excise dues inadvertently deposited under ST Head; Accounts closing irrelevant

HC rules in favour of assessee, directs Revenue to adjust excise duty amount pertaining to March 2014 inadvertently paid under Service Tax Code ‘0044’ towards excise liability of said mont...View More

Strictly interprets Sec. 112; Quashes Rs. 10 Cr exemplary penalty for smuggling unprohibited gold

HC allows writ petition, quashes exemplary penalty of Rs 10 Cr imposed u/s 112 of Customs Act on gold smugglers; Expression “goods in respect of which any prohibition is in force" in the context...View More

Transfer of goods essential to constitute 'sale'; ITC unavailable against mere invoices 

HC dismisses writ petitions, holds that transfer of property in goods is essential and sine qua non for any contract of sale, mere sale invoices alone not enough to prove transaction of goods from dea...View More

CESTAT Judicial Member's roster "temporary arrangement"; Expresses concern over Presidential post vacancy 

Matters before CESTAT to proceed as per roster prepared by Member (Judicial) till appointment of new President, directs HC in writ petition against Central Govt. order dated April 29, 2016 authorizing...View More

Allows Revenue appeal; No input credit against 'endorsed' invoices post April 1994 

HC reverses CESTAT decision, disallows MODVAT credit under Rule 57G of Central Excise Rules on the basis of invoices endorsed by consignee; Said Rule amended w.e.f. April 1, 1994 by which invoices iss...View More

Allows HO credit of services utilised by units, absent 'pro-rata distribution' criteria 

HC dismisses Revenue appeal, upholds availment of CENVAT credit by company HO i.r.o. input services rendered to various units, absent restriction of proportionate distribution in terms of Rule 7(d) of...View More

Service tax payment on advertisement display-sites doesn't preclude DVAT examination 

HC disposes of assessee's petition, but does not rule on merits of the issue of whether assessee, a licensee in respect of advertisement display sites at the Delhi Airport & , who paid service tax...View More