High Court Rulings


Dismisses challenge to notification imposing additional-duty on goods exempt from BCD 

Madras HC upholds Revenue’s demand of 4% additional duty in terms of Notification No.19/2005-Cus on import of medical devices covered under the exemption Notification No.24/2005-Cus; Noting that...View More

Adjudication of SCN after lapse of 17 years arbitrary, must result in abatement 

Madras HC in challenge to adjudication of Show Cause Notices (SCN) demanding service tax on manpower recruitment/supply for services rendered to clients in DTA proceedings after they were kept in call...View More

Re-assessment powers "not unbridled"; Disclosing 'Reason to Believe' sine qua non

Gauhati HC sets aside an assessment order passed u/s 40 of the Assam VAT Act, 2003, holding that the authorities failed to disclose the ‘reasons to believe’ to the Assessee, and failed to ...View More

Re-crediting sanctioned duty-rebate in Merchant Exporter's CENVAT account 'meaningless'; Directs cash refund

Gujarat HC restores the order of Commissioner (A) that sanctioned entire duty rebate of merchant-exporter (ME) in cash, overturning the Revisional Authority’s order which&nbs...View More

Liability admission before deadline a 'necessary quantification'; Dismisses SVLDRS rejection but orders 'interest' 

Bombay HC sets-aside the rejection of SVLDRS application on ground of non-quantification before cut-off date in a case where the Petitioner had quantified the tax liability at Rs.1.21 Crores post issu...View More

'Satellite Receiver' for linking signals not 'wireless reception instrument'; Sets-aside entry-tax levy 

Gauhati HC holds that “C-Band, KU-Band, Satellite Receiver, 1.8 Mtr. Antenna, Modem, 4104 Coles Lip Mic and digital Hybrid Mobile” is not covered under the term “wireless reception i...View More

Contractor's claim in requisite form but without refund-order not time-barred 

Telangana HC holds that refund claim of excess tax paid by contractor cannot be denied on ground of time bar to assessee who filed the requisite form (Form XXIII) though without enclosing Form C which...View More

Allows SVLDRS extension for arrears payment; Acknowledges COVID-19 impact on Hospitality business 

Himachal Pradesh HC reiterates that the Finance Bill, 2019 provisions regarding fixation of time limit for availing the amnesty benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019,...View More

‘Solar Inverters’ imported without ‘photo voltaic cell’ ineligible for exemption: Upholds CESTAT 

Kerala HC rejects Assessee's appeal against CESTAT ruling which denied the benefit of exemption under Notification No.12/2012-CE to assessee importing only ‘Grid Tied Solar Inverters’; Not...View More

Upholds CAAR order classifying 'Roasted Areca Nuts' under CTH 20081920 

Allahabad HC holds that ‘Roasted Areca Nuts’ is classifiable under CTH 2008 19 20 and dismisses challenge by Customs Authority to order passed by Customs Authority for Advance Ruling (CAAR...View More