High Court Rulings


Allows capital goods credit despite certificate non-production, Financier disentitled to proportionate depreciation

HC upholds Tribunal's findings, allows credit of countervailing duty (CVD) on automatic winding machine procured from Karnataka State Financial Corp. (KSFC), under Rule 57T of erstwhile Central Excise...View More

Upholds penalty u/s 76 absent any acceptable cause/reason, for belated tax payment 

HC upholds penalty u/s 76 of Finance Act, 1994, absent any acceptable/reasonable cause or reason adduced by assessee, a partnership firm, for non-payment of service tax for about 3 years; Assessee con...View More

Dismisses Writ, Settlement Commission correct in dismissing application w.r.t. goods notified u/s 123 

HC dismisses assessee’s WP, application filed seeking settlement of dispute before Settlement Commission invoking Section 127B of Customs Act, not entertainable, as long as ingredients of Sectio...View More

SCN issuance period prescribed under Customs Broker Licensing Regulations, 'mandatory', not 'directory'

HC rules in assessee's favor, quashes show cause notice (SCN) issued beyond 90 days from order suspending licence, under Regulation 20 of Customs Broker Licensing Regulations, 2013 (CBLR), as same iss...View More

"Mandatory pre-deposit" merely 'procedural', not violating 'substantive' right to appeal; Applicable retrospectively

Karnataka HC dismisses challenge to Sec. 35F of Central Excise Act mandating pre-deposit for entertaining appeals before Commissioner (Appeals) or CESTAT, as the case may be; Said Section, as amended ...View More

Upholds non-exemption of China specific Transitional Safeguard Duty under Advance Authorisation pre-2015 

Bombay HC rejects assessee’s writ petition, China specific safeguard duty imposed u/s 8C of Customs Tariff Act, 1975 (CTA) on “Carbon Black” imports not exempt under Notification No....View More

Upholds VCES declaration rejection, where audit initiated, but incomplete on cut-off date

HC dismisses assessee’s writ petition, upholds rejection of declaration filed under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES), where matter was under audit consideration...View More

Allows writs; Bank accounts attachment during appeal & stay application pendency unwarranted 

HC quashes attaching of Bank Accounts belonging to assessee despite pendency of appeals and stay applications against re-assessment orders before First Appellate Authority; Though Revenue authorities ...View More

Disposal of repossessed hypothecated cars within Bank's 'business' activity, taxable as 'sale' 

Disposal of hypothecated cars repossessed from defaulting borrowers by a Bank constitutes ‘sale’ under Delhi Sales Tax Act; ‘Dealer’ u/s 2(e) inter alia includes “an auct...View More

Reduced penalty benefit u/s 78 cannot be extended beyond limitation at appellate stage 

HC allows Revenue appeal, CESTAT not justified in granting / extending benefit of reduced penalty of 25% in terms of 3rd proviso to Sec 78(1) of Finance Act within 30 days of its order; In order to av...View More