High Court Rulings


Asks Customs Cargo Service Provider to indemnify loss at premises of CFS 

Bombay HC upholds order of the Commissioner of Customs which required assessee to indemnify the loss of goods which had occurred due to theft of the goods and dismisses appeal of assessee, a Customs C...View More

Dismisses Revenue's revision w.r.t. classification of 'Emery Cloth' and 'Tarpaulin' as 'Cotton Fabrics' 

Andhra Pradesh HC dismisses State’s revision application w.r.t. classification of emery cloth and tarpaulin as cotton fabric under item-59.03 of the First Schedule to the Additional Duties o...View More

Quashes VAT-levy against Sodexo on service-element in catering-business; Calls for Dept.'s clarification 

Punjab and Haryana HC allows Sodexo India’s petition, quashes VAT demand on the service aspect of the catering business such as serving food etc., holds as service tax @ 60% element is only requ...View More

Issuing SVLDRS-3 straight away without issuing SVLDRS-2, hearing assessee, against scheme’s mandate 

Bombay HC sets aside Form SVLDRS 3 issued by the Designated Committee under the SVLDR Scheme, 2019 where same was issued straight away without issuing Form SVLDRS-2 despite the declarant (assessee) ha...View More

Bar of limitation inapplicable for refund of tax paid under mistake; Dismisses Revenue's appeal

Telangana HC reiterates that bar of limitation u/s 11B of the Central Excise Act, 1944, is not applicable for refund of service tax paid under a mistake of law thus, dismisses Revenue’s appeal; ...View More

Dismisses Revenue's appeal challenging CESTAT-order allowing credit despite ruling against assessee on classification 

Calcutta HC dismisses Revenue’s appeal against CESTAT order allowing CENVAT Credit to the Assessee despite unfavourable classification of goods, holds that "Tribunal has granted relief to the as...View More

No 'jurisdictional 'error in SCN issued by DGGI to Asianet Digital Network 

Kerala HC holds that, SCNs issued by Directorate General of Central Excise Intelligence [(now Directorate General of GST Intelligence (DGGI)] raising service tax demand against assessee (Asianet Digit...View More

Directs amendment of BoEs to include IGST payment by EOU/AA-holder: Allows writ 

Kerala HC (Ernakulam) rules that, rejecting the application for amendment of Bills of Entry (BoE) despite payment of IGST (where the input goods were initially imported by availing the IGST exemption ...View More

Substantial SVLDRS-scheme benefit not deniable for technical-glitch resulting in day's delay; Distinguishes SC-ratio 

Bombay HC holds that one day delay in making “payment under the Sabka Vishwas Scheme ought to be accepted by the Respondents” where the Applicant (Assessee) was prevented from making the t...View More

State cannot charge entry-tax more than sales-tax/ VAT levied on manufactured goods 

Madras HC rules in favour of automotive manufacturers in a batch of writ petitions challenging levy of entry tax and consequential fixation of 12% rate of tax for Light Motor Vehicles (LMV); Holds tha...View More