High Court Rulings


Quashes re-assessment; Denying inter-state CST exemption defeats purpose of augmenting State revenue 

HC allows assessee’s writ petition, sets aside re-assessment proceedings u/s 26 of Rajasthan VAT Act thereby allowing benefit of partial Central Sales Tax (CST) exemption under Notification date...View More

Absent notice within 90 days of offence report, Customs Broker license revocation unsustainable

HC allows Customs Broker’s writs, quashes show cause notice issued beyond statutory period of 90 days for suspension / revocation of license in terms of Customs Brokers Licensing Regulations 201...View More

Allows concessional tax claim; AO bound to permit subsequent statutory forms submission 

Karnataka HC quashes assessment order, tax at higher rate on account of non-submission of statutory forms unsustainable, Assessing Officer (AO) bound to consider belatedly submitted forms in view of C...View More

Interpets Rule 41-D of BST Rules; Absent principal scrap sale, set-off reduction unjustified

HC grants set-off to an EOU under Rule 41-D of Bombay Sales Tax (BST) Rules in respect of tax paid on consumables used in manufacture & export of steel files and rasps; Sets aside concurrent concl...View More

Upholds CESTAT order; Grants SAD refund on 'deemed sale' of imported STBs 

Delhi HC upholds CESTAT order granting refund of 4% Special Additional Duty (SAD) on sale of imported set-top boxes (STB) in India; Rejects Revenue’s stand that assessee merely transferred right...View More

Upholds CESTAT order extending exemption to scrap arising from exempt goods manufacture 

HC grants excise duty exemption on ferrous / non-ferrous scrap arising during manufacture of railway passenger coaches and steel freight containers by Central Govt undertaking; Upholds CESTAT conclusi...View More

Automobile Cess a "duty of excise"; Rebate admissible on export of two-wheelers 

HC quashes Revisional Authority order, rebate of Automobile Cess and Education Cesses thereon admissible under Rule 18 of Central Excise Act r/w Notification No. 19/2004-CE (NT) on export of two-wheel...View More

Permits provisional assessment where 'promotional discount' quantified post removal of goods 

HC allows assessee's writ petition, upholds Commissioner's order permitting clearance of goods basis provisional assessment under Rule 7 of Central Excise Rules, 2002, where various promotional scheme...View More

VCES not self-contained code, rejection orders appealable; Applies P&H HC ratio 

HC allows assessee's writ, Asst. Commissioner order rejecting declaration under VCES appealable u/s 85 of Finance Act; Relying on P&H HC ruling in Barnala Builders, HC observes that VCES not a sel...View More

Admonishes CESTAT's "routine" reliance on general evidence; Quashes penalty absent corroborative material 

HC raps CESTAT’s approach in imposing penalty on assessee, in a case involving purported inflation and bogus claims of refund / rebate / drawback against company exports; Admonishing CESTAT&rsqu...View More