High Court Rulings


Thwarts Revenue’s attempt to deny MEIS-benefit basis change in handicrafts' classification 

Delhi HC quashes audit objections and summons issued by the Revenue pursuant to change in the HSN of handicraft articles made of marble, exported by the Assessee, from CTH 6815 to CTH 6802 that was mo...View More

Disposes Otis' contempt petition filed for non-compliance of Court's order w.r.t. pre-deposit refund 

Delhi HC disposes contempt petition moved by Otis Elevator Company (India) Ltd. against the Commissioner of Delhi VAT towards non-compliance with High Court’s previous order, directing...View More

Issues directions consistent with SC’s decision in Canon review petition 

Bombay HC disposes of writ petition impugning recovery order and issues directions consistent with SC decision in Canon India review petition wherein “it held that DRI officer is a “proper...View More

Upholds CAAR ruling on classification of Vivo's Integrated Circuit MEMS Microphones 

Delhi HC upholds ruling issued by Customs AAR (CAAR) in Revenue’s favour, holds that, ‘Integrated Circuit Micro Electro Mechanical System Microphones’ (MEMS) impo...View More

Denies request for pre-deposit waiver for filing statutory appeal basis 'financial hardship' claim 

Gujarat HC refuses to entertain a writ petition seeking waiver/reduction of pre-deposit amount (Rs. 10 crore) required for filing appeal before the CESTAT against the order that imposed dema...View More

Grants refund with interest after inordinate delay; Orders inquiry against erring officials 

Bombay HC directs Revenue to refund service tax along with interest due to the Assessee after an inordinate delay of more than 10 years in granting the same; Directs commissioner to “…und...View More

Interest liability co-terminus with duty-demand; Plea regarding non-mention in O-I-O "misconceived" 

Bombay HC infers that liability to pay interest u/s 28AA when there is a default or delay in payment of duty is ‘automatic’, in these terms states, there cannot be any question of interest...View More

Quashes confiscation of areca-nuts basis Research and Development Foundation’s report: Dismisses Revenue's appeal 

Punjab and Haryana HC dismisses Revenue’s appeal challenging the ruling of CESTAT Chandigarh that set aside the order of confiscation of areca nuts imported by the Assessee- firm thereby allowin...View More

'System glitch' no ground for MEIS-benefit denial; Cites 'ease of doing business' 

Bombay HC quashes rejection of amendment of shipping bills done manually, thereby, disentitling Merchandise Exports from India Scheme (MEIS) benefit, cites that, non-alignment of technological system ...View More

Allows Cenvat-Credit for setting up co-generational power-plant sans commencement of commercial production 

Chhatissgarh HC allows Assessee’s tax appeal challenging the ruling of CESTAT Chhattisgarh, that denied Asseessee’ claim of Cenvat Credit on capital goods utilized for setting up of captiv...View More