High Court Rulings


Tribunal not bound to address grounds not argued in written/oral submissions

CESTAT not bound to consider grounds of appeal that are not addressed in written submissions or during oral arguments; Pressing on grounds of challenge before Tribunal is a matter of exercise of profe...View More

Compounding order not mere 'administrative order', Appealable before Tribunal

Upholds CESTAT's admission of appeal against Chief Commissioner's order for compounding offence; Rejects Revenue's claim that order compounding offence is merely an 'administrative orde...View More

Comes down heavily on coercive recovery, says L&T ruling binding

Larsen & Toubro ruling on CBEC Circular 1/2013 binding on all Commissioners of Central Excise, Service Tax and Customs; Directs authorities within Maharashtra to issue directions to ensure L&T...View More

Customs authorities bound by EOU extension despite shortfall in exports

Customs Authorities can't take penal action against 100% EOU for non-fulfilment of export obligations before expiry of extended period of Letter of Permission (LoP) issued by Developmen...View More

Allows service tax rebate on BPO exports, accepts " impossibility of compliance " argument

Filing declaration of input services "actually required", before exporting services, impossible in BPO/Call Center business; Requirements prescribed in Notification No.12/2005 of filing declaration be...View More

After 3 High Courts, Karnataka HC too stays CBEC Circular on recovery

Karnataka HC stays recovery of demand following CBEC's January 2013 circular until disposal of stay application by CESTAT; ITC Limited challenged validity of the circular citing it as b...View More