High Court Rulings


Quashes letter imposing conditions for release of goods ‘back to town’: Disposes petition 

Bombay HC sets-aside Revenue’s communication i.e. letter imposing conditions on Assessee for release of goods for ‘back to town’ i.e. (i) submit bond for 100% FOB value of the goods ...View More

Quashes SCN pending for more than 6 years; Non-adjudication citing GST implementation unjustifiable 

Bombay HC quashes SCN pending adjudication for more than 6 years, holds that relegating the Assessee to attend the SCN would be unfair, unreasonable and gross abuse of the power; Notes that SCN was is...View More

Sanctioned refund denial by Dept. pursuant to Unicorn ratio would lead to ‘total chaos’ 

Sikkim HC dismisses Revenue's appeal that sought to reverse sanctioned refund of Education Cess and Secondary & Higher Education Cess, based on SC judgement in Unicorn Industries that overruled it...View More

Writ against rejection of rebate of customs duty ‘maintainable’ in Mumbai 

Bombay HC on maintainability of a bunch of writ petitions by Volvo Group against rejection of rebate claim under Customs holds that “this Court has jurisdiction in the present petitions”; ...View More

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