High Court Rulings


Upholds Govt's decision to refrain from exemption Notification citing larger trade benefit

HC quashes challenge to Finance Ministry's letter thereby holding assessee's case unfit for issuance of Notification u/s 11C of Central Excise Act extending excise duty exemption to units manufacturin...View More

Upholds Circular legality, Form "F" required where goods move inter-state pursuant to job-work

HC dismisses assessee's challenge to legality of Circular No. 2T of 2010, holds, furnishing of Form F where goods returned back after job-work is a requirement in law and only if same fulfilled, burde...View More

Kerosene / LPG supply to OMCs exempt pre-VAT regime, basis distinct language 

Gujarat HC rules on taxability of Kerosene for public distribution system (PDS) and Liquified Petroleum Gas (LPG) for domestic use, sold in bulk to various Oil Marketing Companies (OMCs) under Gujarat...View More

Upholds Bombay HC's jurisdiction to entertain 'lis' from UT; Adjudication at Gujarat immaterial

HC rules in favour of Revenue, upholds Bombay HC’s jurisdiction to entertain and decide appeal w.r.t. matter arising from Union Territory of Dadra and Nagar Haveli (UT) u/s 36(b)(iii) of Central...View More

CESTAT's interim order clubbing 192 cases "strange"; Final order relying thereon 'non-speaking'

No law can be laid down in an interim order, procedure adopted by CESTAT in clubbing together 192 cases relating to refund under Rule 5 of CENVAT Credit Rules and passing common interim order is &ldqu...View More

Raw silk import exempt upon EO fulfilment in 'value', not 'quantity' terms

HC allows writ, Notification No. 117/88-Cus exempting goods imported for manufacture of resultant products envisages fulfilment of export obligation (EO) only in terms of value, there is no obligation...View More

Quashes Circulars denying cash refund of 4% SAD paid through DEPB scrips

HC quashes CBEC Circular Nos. 6/2008-Cus, 10/2012-Cus & 18/2013-Cus inasmuch as they deny importers and exporters refund of 4% Additional Customs Duty (SAD) paid by using DEPB scrips under Notific...View More

Admits Flipkart's writ; Issues notice against ex-parte assessment & bank accounts attachment

HC admits Flipkart’s writ petition, stays attachment & recovery of VAT demand from already attached bank accounts; Issues notice and directs Revenue to respond as to how and in what manner a...View More

Form-C non-issuance for purchases non-disclosure in returns unjustified, when transaction genuineness undisputed

HC rules in assessee's favour, Revenue not justified in declining Form-C issuance for non-inclusion of interstate purchases in revised returns, when assessee offered a valid explanation for such omiss...View More

CHA license revocation unsustainable absent reasons disagreeing with favourable inquiry report

HC sets aside Commissioner's order revoking CHA license in terms of Customs Brokers Licensing Regulations, 2013 (CBLR), absent communication of reasons for disagreement with inquiry report in favour o...View More