High Court Rulings


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

Quashes DRI / DGCEI powers to issue SCNs before April 2011 absent "proper officers" 

Delhi HC quashes powers of DRI / DGCEI officers to issue show cause notices for assessment / re-assessment u/s 28(11) of Customs Act prior to April 8, 2011, holds that such officers are not ‘pro...View More

Admits challenge to ST levy on sale of IPL tickets vis-a-vis entertainment tax 

Delhi HC admits writ petition filed by owner of Delhi Daredevils team (assessee) challenging levy of service tax on sale of tickets for IPL Cricket Tournament; Assessee challenged the amendments to Fi...View More

Rejects landowner's challenge to service tax levy on 'construction service' under JDA 

HC dismisses challenge to CBEC Circular No. 151/2/2012-ST dated February 10, 2012 and TRU recommendations dated January 20, 2016, by owner of land given for joint development; Rejects assessee’s...View More

No coercive recovery / arrest unless show cause notice issued based on investigations

Bombay HC rules that no recovery of service tax collected but not deposited can be initiated by coercive means unless investigation results into issuance of show cause notice, an opportunity to assess...View More

Rejects challenge to suspension of Customs broker; Relegates him to post-decisional hearing

HC dismisses writ petition filed by customs broker (petitioner) challenging suspension of his license under Regulation 19 r/w 20 of Customs Brokers Licensing Regulations 2013 for abetting his client i...View More

DRI ousted from demanding enhanced duty once Settlement Commission admits application 

HC allows writ petition, Dept. of Revenue Intelligence (DRI) cannot issue corrigendum to show cause notice changing the classification of imported photocopiers and thus enhancing duty demand, once Set...View More

Allows writ; Directs provisional release of seized goods to custodian; "Ownership" irrelevant

HC allows writ petition against withholding of goods ordered to be released provisionally u/s 110A of Customs Act on ground that importer-assessee was not owner thereof; Though Sec 110A does indicate ...View More

Raps Commissioner (Appeals) for transferring appeal to Call Book; Reiterates eligible categories 

HC allows writ petition against the act of Commissioner (Appeals) of transferring assessee’s appeal to the Call Book on ground that two different proceedings i.r.o. detention notices were underw...View More