High Court Rulings


Allows Instakart to bring goods into State without entry tax deposit 

HC allows Instakart (assessee) to generate e-waybills for bringing in goods from outside State of West Bengal on behalf of clients, without payment of entry tax; Notes that provisions relating to entr...View More

Foils Revenue's attempt to repeatedly 'review' assessments despite pending objections before OHA

HC allows Dish TV’s (assessee) writ petitions, finds no justification in issuance of notices of default assessment u/s 32 of DVAT Act to ‘rectify’ and in effect review, assessments w...View More

Laments Dept. Officials' reluctance to follow precedents; Warns penal action / salary forfeiture 

HC quashes order of Asst. Commissioner by which export rebate claims were adjusted / appropriated towards dues originally confirmed against assessee but stayed by CESTAT; Notes that vide earlier order...View More

Pet-coke used in 'cement' constitutes "raw material", not "fuel"; ITC reduction inapplicable 

HC upholds Tribunal order, pet coke used in manufacture of cement falls within ambit of expression ‘raw material’ as contemplated in Section 2(19) of Gujarat VAT Act, and not ‘fuel&r...View More

Bars Revenue from initiating recovery proceedings once refund sanctioned u/s 11B, absent review 

HC rules in favour of assessee, Revenue cannot take recourse to Section 11A of Central Excise Act for recovery of erroneous refund, without review by Superior Authority u/s 35E of the refund order pas...View More

Grants exemption on supplies to contractor executing project funded by International Organisation 

HC dismisses Revenue appeal, affirms excise duty exemption on supplies made to contractor of project financed by International Organization, under Notification No. 108/95-CE; Rejects Revenue’s s...View More

Stays service tax on Senior Advocates; Finds prima-facie prejudice by proposed levy 

Calcutta HC grants interim stay on operation of Notification Nos. 8/2016-ST, 18/2016-ST & 19/2016-ST insofar they pertain to levy of service tax on Senior Advocates; Petitioners refer to CBDT Inst...View More

Appraises Policy intention; Grants CST reimbursement on EOU to EOU inter-state supplies 

HC holds an EOU entitled to Central Sales Tax (CST) reimbursement on inter-state purchases made from another EOU, in terms of Para 6.11 r/w 9.21 of FTP 2009-14; Rejects Revenue contention that since s...View More

Allows CENVAT credit of packing material whose value included in final product 

HC sets aside CESTAT order, holds manufacturer eligible to CENVAT credit of duty paid on packing material whose value included in final product price; Definition of ‘input’ as per Rule 2(g...View More

Upholds CESTAT's appeal dismissal upon non-compliance with mandatory pre-deposit u/s 129-E 

HC rules in favor of Revenue, assessee’s failure to comply with order passed under proviso to Section 129-E of Customs Act, making pre-deposit mandatory, would result in dismissal of appeal file...View More