High Court Rulings


Quashes SCN not served at proper address, recovery for 'natural justice principle' violation 

Gauhati HC quashes order for recovery of service tax which remained ‘undelivered’ as assessee did not have place of business in Assam and for violation of principles of natural justice; Sh...View More

Directs refund of amount paid 'under protest' for alleged FPS-license forgery sans 'proper investigation' 

Bombay HC directs Revenue to refund an amount paid by Assessee in protest to release its export shipments held by the authorities on the allegations of fraudulent re-registration and misutilization of...View More

No unfettered power with proper-officer to pass detention-order without recording reasons for doubting COO 

Delhi HC allows assessee-impoter’s writ petition, quashes the detention orders issued in respect of imported consignment of ‘Platinum alloy sheets’ (goods) on which assessee claimed ...View More

Restores Siemens’ appeal dismissed for procedural defects, pre-deposit payment through DRC-03 

Bombay HC directs Revenue to restore statutory appeal filed by Siemens (Assessee) directing thereby to hear appeal on merits after it was dismissed due to minor procedural defects and on account of pr...View More

Allows Castrol’s revision; No‘embargo’ under KVAT for adopting invoice value for stock-transfer 

Kerala HC allows a batch of revision petitions by an automotive and industrial lubricant manufacturer (assessee) by setting aside order of the Kerala Value Added Tax Appellate Tribunal (KVAT) on adopt...View More

Laments Revenue's lackadaisical approach in not giving prompt instruction to their Advocate 

Bombay HC laments Department officer’s failure to promptly instruct their Advocate in a matter where assessee challenged SCN alleging non-payment of service tax on ground of lack of pre-consulta...View More

Reverses Tribunal's order taxing works contract of Assessee under CST Act; Allows revision 

Madras HC allows Assessee’s revision thereby, sets aside Tamil Nadu Sales Tax Appellate Tribunal’s order holding that work undertaken by the Assessee doesn’t fall under works contrac...View More

Dismisses Revenue’s appeal challenging drawback granted to EOU at AIR

Delhi HC dismisses appeal filed by the Revenue, upholds the drawback granted to the Assessee (an 100% export-oriented unit) at an all industry rate (AIR); Refers extensively to the order of Revisional...View More

Directs payment of interest on delayed refund u/s 11BB: Disposes petition 

Bombay HC directs Revenue to grant interest on Rs 1.06 Crores  on refund sanctioned to Qualcomm ( Assessee) u/s 11BB of Central Excise Act; Refusing to quash the order passed by th...View More

Allows Volvo-Group rebate-claim on ‘chassis’ used to manufacture buses despite default in filing declaration 

Bombay HC allows Volvo Group India’s (Assessee) writ petition, quashes Revisional Authority’s (Principal Commissioner) order confirming lower authority’s rejection of excise-duty reb...View More