High Court Rulings


Oriental Insurance Co. entitled to CENVAT credit on re-insurance premium prior to April 2011 

Delhi HC, while dismissing Revenue’s appeal, confirms that the Oriental Insurance Company Ltd./OIC (Assessee) is entitled to avail CENVAT Credit in respect of premium paid for re-insurance prior...View More

Quashes re-assessment as self-assessed returns were accepted after 17 years, beyond statutory period 

Orissa HC sets aside July 2024 reassessment order issued u/s 10 of the Odisha Entry Tax Act, 1999, holding that Assessee’s self-assessment returns for 2005–06 were not formally accepted u/...View More

Basis Revenue’s affidaivit, sustains single-judge’s order upholding ‘out-of-charge’ order-date to be relevant for customs-duty determination 

Kerala HC allows writ appeal filed by Patanjali Foods (formerly Ruchi Soya- Assessee), holding that the decisive date for customs duty in case of warehoused goods is the date of issuance of the &ldquo...View More

“Town seizure” not legal sanctuary for high-purity bullion’s smuggling; Scientific purity, surreptious movement justifies confiscation 

Calcutta HC, ruling in favour of the Revenue, sets aside the CESTAT order and restores the original adjudication directing absolute confiscation of 1.9 kg of gold and imposing penalties on the respond...View More

Grants interest on delayed refund of excess CVD paid due to technical-glitches in EDI system 

Delhi HC reiterates law in a batch of writ petitions filed by Assessees (Jaina Marketing & Associates, Lava International Ltd., Intex Technologies (India) Ltd.) challenging denial of interest on r...View More

C-Form denial post-GST for inter-state sale of ENA impedes liquor manufacturer’s fundamental rights 

Madras HC dismisses Revenue’s intra-court appeal, thereby upholding the direction of the Single Judge to issue C-Forms for inter-State purchase of Extra Neutral Alcohol (ENA) used in manufacture...View More

'Earthen roofing tiles' manufactured by Society recognized/financed by Khadi Board exempt; Adopts purposive interpretation 

Kerala HC holds that the article 'earthen roofing tiles' manufactured by a Co-operative Society, which is recognized and financed by the Kerala Khadi and Village Industries Board, qualify for exemptio...View More

Customs has no jurisdiction to investigate scrip frauds sans consent by DGFT 

Madras HC (Madurai Bench), while allowing Assessee’s writ appeal, reiterates that Revenue cannot take action u/s 28AAA of the Customs Act, 1961 without there being a prior determination by DGFT ...View More

Quashes Rs.1.26 cr notice against Sheesha Sky Lounge for absence of pre-SCN 

Bombay HC quashes SCN proposing a demand of Rs. 1.26 crores service tax on Sheesha Sky Lounge on the ground that the said SCN bypassed the mandatory requirements of pre-show cause consultation as stip...View More

Directs re-adjudication of service-tax demand that was based solely on ITR data 

Karnataka HC sets aside order confirming a service tax demand, where proceedings were initiated solely based on information received from the CBDT (Form 26AS/Income Tax Returns), and remitted the matt...View More