High Court Rulings


Revenue cannot issue SCN to reopen issue after One-Time Settlement Scheme resolution 

Telangana HC allows writ petition challenging the legality and validity of SCNs that proposes to re-open issue already settled by Assessee under the State Government’s Amnesty Scheme under the T...View More

Directs to clear light green float glass with absorbent layer as ‘tinted glass’ 

Madras HC quashes show cause notice (SCN) creating differential duty demand on Asahi India Glass Ltd. and reclassifying imported goods, i.e. Light Green Float Glass (Tinted Non Wired Type), under CTH ...View More

Adjustment of refundable amount in excess of tax demand unsustainable; Directs refund 

Madras HC directs Revenue to refund excess credit amounting to Rs 5.89 Lakhs erroneously adjusted in excess of the tax demand liable to be paid by the Assessee; Rules out a scenario of lapsing of such...View More

‘Electric Motors’ utlized only for Plant & Machinery, are capital goods; Enjoys lower rate; Upholds Tax Board order 

Rajasthan HC dismisses Revenue’s revision/reference against Tax Board, Ajmer where it was held that electric motors manufactured by Assessee and used only for the purpose of operating ‘pla...View More

Direct granting interest on belated refund given expired adjudication period 

Karnataka HC directs Revenue to grant interest on refund sanctioned belatedly in terms of Section 11BB of Central Excise Act; Assessee had filed an application for claiming interest on refund that was...View More

Pre-deposit made through electronic credit ledger valid for entertaining appeal before CESTAT 

Bombay HC dismisses Revenue’s appeal against CESTAT order that rejected Revenue’s preliminary objection regarding the validity of a pre-deposit made through the Electronic Credit Ledger (E...View More

Dismisses PVR’s writ challenging Rs. 13 crores service tax demand; Relegates to appellate remedy 

Dismisses PVR’s writ challenging Rs. 13 crores service tax demand; Relegates to appellate remedy ...View More

Pre-deposit of ‘disputed tax’ does not encompass interest and penalty; Remits matter to AA 

Bombay HC quashes order passed by the Appellate Authority (AA) who rejected Assessee’s appeal for want of pre-deposit of interest and penalty at the time of filing appeal against Assessment Orde...View More

Upholds Tribunal's order on 'Vitamins and Minerals Pre-mix' classification; Dismisses Assessee's revision 

Allahabad HC dismisses assessee's revision against Tribunal’s order classifying "vitamins and minerals pre-mix” produced by Assessee as "unclassified goods" liable to be taxed under VAT at...View More

Directs Government to reimburse taxes paid on first-sale to DTA by Motorola SEZ-unit 

Madras HC directs Revenue to grant the benefit of investment promotion subsidy to SEZ unit of Motorola Mobility (Chennai) Private Limited (Motorola/Assessee) by refunding a sum of Rs 28.55 Crores paid...View More