High Court Rulings


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

Absent misstatement/contravention, CENVAT Credit demand time-barred; Dismisses Revenue's appeal

Gauhati HC on noting that the Assessee has disclosed all the details about availment of the CENVAT Credit in ST-3 Returns and there is no allegation by the Revenue of willful suppression and misst...View More

Declares Finance Act provision levying service tax on lottery activities unconstitutional 

Sikkim HC strike down section 65(105)(zzzzn) of the Finance Act, 1994 as “ultra vires to Constitution” for being enacted in contravention to Entry 97, List I to 7th Schedule r/w Article 24...View More

Quashes SCN issued to L&T alleging non-discharge of tax on certain expenses post demerger 

Bombay HC quashes SCN issued to Assessee [L&T(formerly known as L&T Hydrocarbon Engg. Ltd. (LTHE)] alleging non-discharge of service tax dues as a legal entity for the period 2013-14 in respec...View More

Cash amount presented as ‘security’ for releasing seized goods is not a ‘payment’ 

Calcutta HC holds that cash amount deposited as 'security', required as a pre-condition for release of seized vehicle and goods that were seized for violating Section 73 of the WBVAT Act, is not a &ls...View More

Citing existence of alternate remedy, dismisses writ granting interim relief till appeal disposal 

HC noting that “an effective alternative remedy is available to the petitioner for questioning the order of the 1st appellate authority”, HC held that “we are not inclined to enterta...View More

“Bills-of-Export” non-submission for SEZ supplies doesn't construe non-discharge of EO against AA 

Bombay HC sets-aside minutes of meeting of Policy Relaxation Committee (PRC) rejecting Assessee’s request to condone the procedural lapse in not preparing “Bill of Exports” (BoE) for...View More

Cannot deny MEIS-benefit on hyper-technical ground, for system error beyond assessee's control 

Delhi HC rules that since Assessee satisfied all the requirements to claim benefits under Merchandise Export from India Scheme (MEIS) which were due to it, the same ought not to be denied on hyper-tec...View More

Upholds CESTAT order holding as 'redundant' condition to submit 'Toyota' vehicle for VRDE/ARAI testing 

Bombay HC finds no error in CESTAT’s stance of rendering the condition to submit the vehicle for testing by the Vehicle Research and Development Establishment, Ahmednagar (VRDE) of the Ministry ...View More

No legal impediment under Act for parallel proceedings of adjudication and prosecution 

Madras HC remarks that “Dehors of proof or failure to prove the case against the petitioner .. in the adjudicating proceedings, the prosecution before the Court has to be proved independently as...View More