High Court Rulings


Verification of IEC/GSTIN existence alone doesn’t constitute authorization; Upholds revocation of Customs Broker licence 

Delhi HC upholds CESTAT ruling affirming revocation of Customs Broker licence and imposing monetary penalty for permitting his Customs Broker licence and credentials to be used by his G-card holder fo...View More

Allows Oil India refund of Cess paid under mistake beyond Section 11B one-year limitation period; Dismisses Revenue's appeal 

Gauhati HC dismisses Revenue’s appeal, granting Oil India refund of Education Cess (EC) and Secondary & Higher Education Cess (SHEC) mistakenly paid beyond the limitation period u/s 11B of t...View More

Copy of Bombay HC order releasing Skoda’s customs matter after reserving judgment 

Bombay HC releases the Skoda Auto Volkswagen matter without pronouncing judgment, nearly 15 months after reserving it, and directs that it be placed before the regular Bench as per the roster for writ...View More

Importer cannot claim bona fide purchaser protection for forged duty-credit scrips absent due-diligence 

Delhi HC holds that importers who utilise forged or manipulated transferable duty-credit scrips cannot escape statutory consequences by claiming to be bona fide purchasers or relying on the doctrine o...View More

Vacancies and approval process constitute 'sufficient cause'; Condones State’s revision delay on 3D-glasses taxability 

Madras HC, in a reference arising from divergent views of a Division Bench, condones 78 days’ delay in filing the State’s Tax Case Revisions against Tamil Nadu Sales Tax Appellate Tribunal...View More

Mahindra's vehicle stock-transfer post-dealer orders, advance payments establish pre-existing sales contract; Upholds Rs.43.48 cr demand 

Telangana HC upholds sales tax demand of Rs. 43.4 crore u/s 3(a) of the CST Act, 1956 on Mahindra & Mahindra Ltd. on the inter-state stock transfers of vehicles from its manufacturing unit situate...View More

DTA–FTWZ–DTA movement of concessionally imported oilfield equipment does not constitute ‘re-import’ for duty exemption 

Delhi HC dismisses Customs’ appeals against four CAAR rulings denying BCD, IGST and compensation cess exemption on DTA clearance of oilfield equipment earlier moved from DTA to SEZ/FTWZ, and hol...View More

Appeal from CESTAT ruling on secondment classification appealable before Supreme Court, not High Court 

Telangana HC dismisses Revenue’s appeal on maintainability, holding that an appeal against a CESTAT ruling involving taxability/classification of secondment arrangements for service tax lies bef...View More

Hydraulic Oil brought into local area liable to entry tax under KTEG Act 

Karnataka HC holds that Hydraulic Oil brought into the local area by Assessee is liable to entry tax under Entry 67 of the First Schedule to the Karnataka Tax on Entry of Goods Act, 1979 (KTEG Act) re...View More

Section 35F appeal pre-deposit can be discharged using CENVAT credit transitioned into GST regime 

Karnataka HC holds that "the mandatory pre-deposit under Section 35F of the Central Excise Act, 1944, as applicable to service tax appeals, can validly be discharged by utilisation of CENVAT credit tr...View More