High Court Rulings


Dismisses appeal over non-compliance with CESTAT pre-deposit order 

Gujarat HC dismisses excise appeal of a 100% EOU (Assessee) for failure to comply with CESTAT’s direction to pre-deposit around Rs. 25 Lakhs as a condition for hearing; Notes that CESTAT, vide o...View More

Sale of Renewable energy certificates tantamount to electrical energy, exempt from VAT 

Madhya Pradesh HC, in writ petition pertaining to classification and tax rate on sale of Renewable Energy Certificates (REC) to local DISCOMs, quashes findings of the Commercial Tax Tribunal conclusio...View More

Upholds CESTAT-ruling which reinforces evidentiary value of CA certificate for credit reversal compliance 

Delhi HC dismisses appeal filed by the Revenue, assailing the CESTAT’s ruling that set aside the service tax demand of Rs. 4.26 crores, on the issue of reversal of CENVAT credit on account of co...View More

Allows filing of appeal on 20% deposit Under Entry-Tax-Act; Declines 10% Relief 

Orissa HC disposes writ petition filed by Assessee challenging rejection of its appeal by the Appellate Authority for non-compliance with mandatory pre-deposit under Section 16(4) of the Odisha Entry ...View More

Directs Release of confiscated-gold on payment of reduced-fine and penalty; Cites binding effect of CESTAT-ruling 

Telangana HC allows writ petition filed by the Assessee seeking compliance with CESTAT, Kolkata ruling, directing release of confiscated gold jewellery upon payment of reduced redemption fine and pena...View More

Duty-rate hitherto crystalizes at the time of filing BoE, ; Upholds exemption to yellow-peas 

Gujarat HC allows writ petition filed by Viterra India Private Ltd (Assessee), challenging the cancellation of multiple Bills of Entry and denial of clearance of imported yellow peas at concessional d...View More

Convenience fee collected by multiplex and BookMyShow exigible to entertainment-duty, upholds validity

In a 95 page judgment, Bombay HC dismisses writ petitions by Association of Multiplex Theatres, and BookMyShow challenge to amendment in Section 2(b) of the Maharashtra Entertainments Duty Act (MED), ...View More

Citing drive for eco-friendly vehicles, directs CESTAT to re-examine E-Rickshaw components classification on merits 

Delhi HC, in the matter involving classification of components imported for manufacturing E-Rickshaw for domestic sale, restores Assessee’s appeal before the CESTAT, which was initially dismisse...View More

Cancellation of Bill-of-Entries, once filed and accepted, impermissible; Restores Rs. 47.82 cr. demand 

Calcutta HC allows Revenue’s appeal and sets aside CESTAT order permitting Emami Agrotech to cancel 10 Ex-Bond Bills of Entry (BoEs) for home consumption and reinstate 7 earlier Into-Bond BoEs b...View More

Allowing resale claim on sale of polyethene bags, affirms Tribunal ruling on rate-of-tax 

Bombay HC, in a matter pertaining to rate of tax and resale claim on sale of High Density Polyethene Bags (HDPE) in which cement is sold, upholds Maharashtra Sales Tax Tribunal (the Tribunal) order wh...View More