High Court Rulings


Denies request for pre-deposit waiver for filing statutory appeal basis 'financial hardship' claim 

Gujarat HC refuses to entertain a writ petition seeking waiver/reduction of pre-deposit amount (Rs. 10 crore) required for filing appeal before the CESTAT against the order that imposed dema...View More

Grants refund with interest after inordinate delay; Orders inquiry against erring officials 

Bombay HC directs Revenue to refund service tax along with interest due to the Assessee after an inordinate delay of more than 10 years in granting the same; Directs commissioner to “…und...View More

Interest liability co-terminus with duty-demand; Plea regarding non-mention in O-I-O "misconceived" 

Bombay HC infers that liability to pay interest u/s 28AA when there is a default or delay in payment of duty is ‘automatic’, in these terms states, there cannot be any question of interest...View More

Quashes confiscation of areca-nuts basis Research and Development Foundation’s report: Dismisses Revenue's appeal 

Punjab and Haryana HC dismisses Revenue’s appeal challenging the ruling of CESTAT Chandigarh that set aside the order of confiscation of areca nuts imported by the Assessee- firm thereby allowin...View More

'System glitch' no ground for MEIS-benefit denial; Cites 'ease of doing business' 

Bombay HC quashes rejection of amendment of shipping bills done manually, thereby, disentitling Merchandise Exports from India Scheme (MEIS) benefit, cites that, non-alignment of technological system ...View More

Allows Cenvat-Credit for setting up co-generational power-plant sans commencement of commercial production 

Chhatissgarh HC allows Assessee’s tax appeal challenging the ruling of CESTAT Chhattisgarh, that denied Asseessee’ claim of Cenvat Credit on capital goods utilized for setting up of captiv...View More

Cannot deny duty-drawback where export proceeds received from third-party under Tripartite-Agreement 

Delhi HC quashes revision order dismissing assessee-exporter’s appeal against recovery of duty-drawback on finding that payments from third parties are through banking channels which is backed b...View More

‘No scope to read down’ tariff-valuation provision; Denies temporary concession for lentils import 

Madras HC dismisses a bunch of writ petitions challenging disentitlement to claim reduced Basic Customs Duty on Lentils(Masur) imports on finding “no order for entry inwards” on the cut-of...View More

Dismisses objection sans fundamental alteration’ in right to appeal between DST and DVAT Acts 

Delhi HC holds Delhi Value Added Tax Act a ‘re-enactment’ of Delhi Sales Tax Act on finding no substantial modification or variation to the right of appeal; In turn, rejects the preli...View More

Modifies Tribunal’s order enhancing turnover despite recording the findings in Assessee’s favor 

Allahabad HC modifies the order of Commercial Tax Tribunal confirming the enhancement of turnover, thereby accepting the taxable turnover reported by Assessee; Holds that since Tribunal recorded the f...View More