High Court Rulings


Citing "rare and exceptional case", LB decision, waives pre-deposit mandate in IATA-Agent's appeal

Delhi HC, invoking its writ jurisdiction, dispenses pre-deposit mandated u/s 35F of the Central Excise Act in appeal by IATA agent (Assessee) challenging demand on  receipt of perf...View More

Directs Sony India to pay ‘full’ tax dues under Haryana One-Time Settlement Scheme 

Punjab & Haryana HC upholds rejection of application moved by Sony (assessee) under Haryana One-Time Settlement (OTS) Scheme under ‘disputed tax’ category by clarifying that it is liab...View More

Quashes order citing inordinate delay in adjudication due to transfer to call-book; Follows precedents 

Bombay HC quashes order passed by the Revenue citing inordinate delay of more than 15 years in adjudication thereby rejecting the reason stated by the Revenue, “..that the show cause notices (SC...View More

Allows MRF interest on refund of pre-deposit from date of favourable appeal order 

Delhi HC holds that assessee is entitled to interest on refund of pre-deposit under the Delhi Sales Tax Act, 1975, calculable from the date when its appeal was allowed by this Court; Revenue disputes ...View More

Dauphin helicopter ‘exclusively’ given to Andaman-Nicobar Administration not ‘transfer of a right to use’ 

Delhi HC quashes order of Value Added Tax Appellate Tribunal (Tribunal) on finding that it ‘erred’ in concluding that effective control over the helicopter stood transferred to the  A...View More

Sand Rules amendment regarding Royalty not ‘retrospective’, inapplicable for ‘on-going contract’ 

Madhya Pradesh HC in a batch of writ petitions quashes demand of additional royalty by State Mining Corporation on finding no ‘basis and reasons’ for charging such amount, particularly, wh...View More

Refutes grant of interest on refund from date of ‘deposit’ made under protest 

Gujarat HC dismisses appeal filed by the Assessee upholding the CESTAT ruling that granted interest on refund calculated from expiry of 3 months from the date of application of refund filed subsequent...View More

Dismisses Revenue’s appeal disputing JSW's eligibility to exemption on maintainability 

Madras HC dismisses tax appeal filed by the Revenue challenging the CESTAT ruling that granted the benefit of Customs Notification No.104/2009 to JSW Steel (Assessee) on maintainability by invoking Se...View More

Rule 8(4) being "generic provision" cannot be declared ultra-vires Act; Dismisses writ petition 

Madras HC dismisses writ petition challenging the constitutional validity of Rule-8(4) of Central Excise Rules, 2002 (making applicable provisions of Section 11 of Central Excise Act for recovery of t...View More

Directs Revenue to adjudicate SCNs, refund-application of ICICI-Bank following SC's verdict on Interchange-fees 

Bombay HC directs Revenue to adjudicate SCN and Rs. 333 crore refund application of ICICI Bank relating to service tax on ‘interchange fees’ together and within 8 weeks, after considering ...View More