High Court Rulings


Upholds CESTAT order; 'Signages' erected at petrol stations excisable as "movable products" 

HC upholds CESTAT order, excise duty exigible on signages erected at Indian Oil Corporation petrol stations; Notes CESTAT’s observation that an item fixed in the earth can continue to be movable...View More

Unjust enrichment doctrine inapplicable to refund consequent to provisional assessment finalisation, pre-2006 

HC grants relief to Oil refinery, allows refund u/s 18 of Customs Act of excess customs duty paid on import of crude oil, consequent to finalisation of provisional assessment; Doctrine of unjust enric...View More

Refuses interim stay; However, will examine Dept's competency to call records for 'audit' 

HC refuses to stay operation of Rule 5A of Service Tax Rules under writ petitions filed challenging the competence of Controller and Auditor General of India (CAG) / Departmental Audit Committee to lo...View More

Exemption to stem cell preservation services 'remedial' and not 'clarificatory', inapplicable retrospectively 

HC dismisses writ, Notification No. 4/2014-ST dated February 17, 2014, inserting Entry No. 2A in mega exemption Notification No. 25/2012-ST, thereby extending exemption to "Services provided by cord b...View More

Seller, not purchaser-EOU, liable towards furniture sale in contravention of exemption Notification 

HC upholds Tribunal order, tax collectible from seller w.r.t. sale of modular furniture to assessee, a 100% Export Oriented Undertaking (EOU), rejects Revenue submission that assessee liable for misre...View More

Disallows free shipping bill conversion into drawback absent declaration during export 

HC allows Revenue appeal, conversion of free shipping bills to drawback shipping bills allowable only if export declaration made in consonance with Rule 12(1)(a) of the Customs, Central Excise Duties ...View More

Allows retroactive extension of anti-dumping enquiry; However, finding absent reasonable opportunity unsustainable 

HC upholds ex post facto extension of anti dumping duty (ADD) investigation period by Central Government, however, quashes final finding of designated authority (DA) rendered in violation of principle...View More

Brake fluids repacking = manufacture; 'Ignorance' plea unsustainable; Upholds extended limitation, penalty / interest 

HC allows Revenue appeal, 'ignorance of law' not a valid excuse for non-payment of excise duty on repacking of brake fluids supplied by Indian Oil Corporation (IOC); As per Note 5 of Chapter 38 of Cen...View More

Cannot segregate 'labour' once composition opted for works contract; Erection / Commissioning VATable 

HC upholds Tribunal order, erection and commissioning of wind turbine generators (WTGs) liable to VAT, tax payable on total consideration u/s 15(1)(b) of Karnataka VAT Act, under composition scheme; A...View More

Allows TED refund against ICB supplies, Laments authorities for ignoring Court's order 

HC lambasts Adjudicating Authority, Terminal Excise Duty (TED) refund available for supplies against International Competitive Bidding (ICB), where TED exemption not availed; Reiterates observation ma...View More