High Court Rulings


Dismisses Assessee's request to challenge time-barred appeals; Refers to GlaxoSmith Kline ratio 

Bombay HC dismisses writ petition seeking permission to challenge orders in original on ‘merits’ on finding ‘no case’ to entertain the writ petition since assessee having given...View More

Grants status-quo on mid-term review of TRQs for gold imports 

Delhi HC, in a batch of writ petitions filed by Gold Importers (Petitioners), grants status-quo on the Mid-term Review of Tariff Rate Quota (TRQ) provided for concessional import of Gold under India U...View More

OFC installation for Ministry of Defence as sub-contractor of BSNL exempt; Allows Writ 

Delhi HC sets-aside AAR ruling which upheld levy on the services provided by Assessee as a sub-contractor to BSNL for installation of optical fibre cable (OFC) network to defence services executed on ...View More

Directs Assessee to adduce evidences for ITC availment for purchases from canceled dealer 

Madras HC allows writ appeal filed by the Revenue setting aside the order of the Single Judge allowing ITC claimed by the Assessee on the purchases made from dealer whose registration stood canceled;&...View More

Department ‘not to prove’ its case with mathematical accuracy, beyond reasonable doubt 

Gujarat HC quashes order of CESTAT Ahmedabad which held that Customs Department ought to have established that the imported base oil can be used as High Speed Diesel (HSD)/ Automotive fuel in internal...View More

Allows Assesse’s application under SVLDRS despite belated tax payment subject to interest 

Madras HC directs Revenue to accept Assessee’s application under SVLDRS, despite payment by the Assessee beyond the extended due date notified by Board due to Covid-19; Directs Assessee to pay i...View More

Refuses condoning Revenue's 865-days delay in filing appeal against Advance-Authority ruling 

Bombay HC, emphasizing on the difference between Section 130 and section 28KA of Customs Act, 1962, dismisses Revenue’s interim application for condonation of delay w.r.t. appeal against th...View More

Revenue cannot deny duty-drawback alleging excess payment without SB/BoE amendment; Allows writ 

Madras HC holds that “Refund can be claimed or denied only if the assessment is countermanded in the manner known to law, is under the .. provisions” while reiterating the settled law rega...View More

Allows declaration under VCES rejected due to audit-report subsistence; Dismisses Revenue’s appeal 

Delhi HC upholds ruling of CESTAT, New Delhi that allowed Assessee’s declaration filed under the Voluntary Compliance Encouragement Scheme (VCES) declaring Service-Tax dues of Rs 7.22 Crores by ...View More

Quashes penalty order on account of non-issuance of show cause notice 

Telangana HC quashes order demanding VAT on noting that order has been passed without even issuing a show cause notice; Observes thus, “No order of penalty can be passed without a show cause not...View More