High Court Rulings


Castigates Tribunal's judicial indiscipline in passing cryptic orders without considering binding precedents

HC lambasts Tribunal’s judicial indiscipline for non-consideration of binding precedents, or assessee’s reliance on identical case involving principal manufacturer, wherein it was held tha...View More

Dismisses Revenue appeal; Sec 11AB prospective; Interest inapplicable to clearances prior to September 1996

HC finds no substance in Revenue appeal, upholds Tribunal order granting refund of interest u/s 11AB of Central Excise Act for period prior to September 1996; Refuses to entertain Revenue contention t...View More

Indian subsidiaries of MNCs eligible for 'SFIS' incentive, quashes DGFT's interpretation 

Indian subsidiaries of foreign companies eligible for ‘Served From India Scheme’ (SFIS) benefit i.e. duty credit scrips; Delhi HC interprets both Foreign Trade Policy 2004-09 and 2009-14, ...View More

Insists upon physical notice serving over 'orthodox' methods where huge liability involved

HC allows writ on ground of violation of natural justice principles, ex-parte assessment order passed under Jharkhand VAT Act absent hearing opportunity violative of assessee’s fundamental right...View More

Upholds validity of Circular denying bank guarantee exemption to penalised license-holders 

HC quashes challenge to CBEC Circular No. 8/2013-Cus which amended Circular No. 58/2004-Cus prescribing revised norms for execution of bond and bank guarantee under Advance License and EPCG Schemes of...View More

Allows retroactive extension of anti-dumping enquiry; 24 hrs notice meets natural justice principles

Madras HC allows retroactive extension of time limit for completion of anti-dumping enquiry, though notification issued by Central Govt. was after expiry of the statutorily prescribed period (notifica...View More

'Remittance' & 'conversion' distinct events; Foreign currency conversion by Union Bank taxable 

HC upholds service tax on conversion of entire foreign currency remittance from overseas, into Indian Rupees by Union Bank of India; Rejects assessee's contention that tax applicable only on private &...View More

Term 'assessment' has wide connotation, Commissioner not empowered to defer 'assessment' proceedings 

Dismisses assessee’s writ, Commissioner not empowered to defer assessment proceedings u/s 21(7) of Andhra Pradesh VAT Act (APVAT) which only provides for consequences of deferment of assessment ...View More

'Constitutional amendment' & 'Credit utilisation' distinct; Upholds restriction on additional duty credit 

Bombay HC dismisses writ challenging differentiation in credit utilisation of Additional Excise Duty (Goods of Special Importance) [AED (GSI)] towards payment of Basic Excise Duty and Special Excise D...View More

Admonishes Tribunal for routine remission of matters; Absent party's request, remand erroneous 

HC quashes Tribunal order remanding matter back to ​Adjudicating ​Authority absent any request from assessee ​to such effect, ​​when assessee desirous of demonstrating ​that Adjudicating A...View More