High Court Rulings


Fetters Revenue’s attempt to recover duty beyond extended limitation contemplated u/s 11A 

Limitation period for recovery of unpaid / short paid excise duty to be calculated from ‘relevant date’ as contemplated u/s 11A of Central Excise Act, not from date of discovery / knowledg...View More

Company merger a 'sufficient cause' for belated filing of statutory declaration forms 

HC allows assessee’s revision application, delay in filing statutory declaration forms consequent to company merger a 'sufficient cause' for not producing said forms on time, under Rule 12(7) of...View More

Appeal dismissal by CESTAT for want of prosecution, untenable; Applies SC ratio 

HC quashes CESTAT order which dismissed assessee's appeal for want of prosecution, holds CESTAT has no power to dismiss appeal without adjudication on merits; Observes, opportunity ought to have been ...View More

Pre-2014, mandatory pre-deposit not pre-condition to appeal before CESTAT; Applies HC ratio 

Mandatory pre-deposit of 7.5% of tax amount u/s 35F of Central Excise Act not a pre-condition to file an appeal before CESTAT, pre-2014; Rejects Revenue contention that, Kerala HC ruling in Muthoot Fi...View More

Safety barriers on National Highway relatable to "roads"; Extends 'works contract' exemption

Providing and fixing profile safety steel barriers at hazardous locations on National Highway relatable to 'roads', HC extends exemption applicable to “execution of works contracts relating to b...View More

Revenue cannot demand interest once tax arrears paid under special settlement provisions 

HC allows assessee’s writ petitions, interest cannot be demanded once dispute with regard to payment of tax is settled under ‘Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001 (S...View More

Quashes writs; Upholds DGFT's jurisdiction to issue Import Policy amendment enabling Notification 

HC dismisses challenge to Notification No. 65(RE-2010) / 2009-14 revising import floor price of marbles & other stones falling under Chapter 68 of Customs Tariff Act, from USD 50 & above per s...View More

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