High Court Rulings


Allows credit to India-Cements on captively generated electricity wheeled-out to sister-concerns; Distinguishes 'Maruti-Suzuki' ratio 

Madras HC allows appeal filed by India Cements (assessee) against the CESTAT ruling which rejected assessee’s request for refund of proportionate credits reversed, pertaining to supply of electr...View More

Demand Order against individual Advocate ‘without jurisdiction’, patently contrary to binding Notification

Bombay HC sets aside order confirming service tax demand coupled with interest, penalty and fee on Advocate (assessee) citing that Designated Officer acted ‘without jurisdiction’ and passe...View More

Dismisses petition calling-into question Tribunal’s order owing to unexplained delay of 17 years 

Jammu & Kashmir and Ladakh HC upholds order of State Sales Tax Appellate Tribunal (the Tribunal) whereby it has dismissed belated appeal “having been filed after unexplained delay of 17 year...View More

Allows ITC refund claim filed ‘within time’ for capital goods; Remands for reconsideration

Madras HC allows Input Tax Credit (ITC) claim in relation to capital goods while ruling on processing of refund claims, more particularly, on limitation clarifies that at a minimum, the limitation per...View More

No onus upon CHA to verify exporter's details when IEC system-checked; Quashes license revocation

Delhi HC quashes order revoking the licence of Custom Broker (assessee), forfeiting the entire security deposit and imposing penalty of Rs. 50,000 owing to (i) error in findings of the Inquiry Officer...View More

Dismisses Revenue's challenge to CAAR-order on betel-nut classification in exercise of writ jurisdiction 

Madras HC dismisses Revenue’s writ petition challenging classification adopted by assessee-importer w.r.t. ‘Betel nut’(Unflavoured supari) under Tariff Sub Heading 2106 90 30 of Sche...View More

Rejects challenge to anti-dumping duty re-imposition sans cause-of-action, reliance on Kumho-Petro case

Bombay HC dismisses petition challenging re-imposition of anti-dumping duty on import of specified ‘Nylon Filament Yarm’ from China, Chinese Taipei, Malayasia, Indonesia and Korea as also ...View More

Appeal lies before SC where assessment 'amongst others' includes a question on rate/value determination

Jharkhand HC accepts assessee’s preliminary objection in Department’s appeal against order of CESTAT, Kolkata that the appeal would lie before SC u/...View More

Upholds ITC denial where payment not made to selling dealer but third party

Calcutta HC dismisses assessee’s writ, upholds denial of Input Tax Credit where payment is made to third party on behalf of selling dealer;HC elucidates that, it is a well settled principle that...View More

Calls upon proper-officer to decide importer's right to export warehoused goods pending investigation 

Karnataka HC allows assessee (importer) to file request to export the warehoused consignment along with the shipping bills and such other documents to demonstrate the price it will receive on export o...View More