High Court Rulings


Refusing to re-classify ‘Felt’ as ‘fabric’, upholds differential tax demand; Taxable as machinery part 

Madhya Pradesh HC (Indore Bench) dismisses assessee’s appeals and upheld the classification of ‘Felt’ as a machinery part taxable at the higher rate, rejecting its claim for classifi...View More

Legal heir not ‘Agent’ to justify continuation of adjudication against a deceased Assessee

Orissa HC sets aside an ex parte Order-in-Original raising service tax demand against a deceased assessee, holding that “in absence of provision to continue with the proceeding after the death o...View More

Modifies 100% bank guarantee requirement for provisional release, citing inconsistency with later clearances 

Bombay HC relaxes the condition of furnishing a 100% bank guarantee (BG) for provisional release of seized inshell walnuts, noting the inconsistency where subsequent imports were cleared on provisiona...View More

DGFT Circular cannot curtail export incentives for ‘technical textiles’; Upholds striking down

Delhi HC dismisses LPA of UOI/DGFT against the single bench judgment which had struck down the Policy Circular dated October 21, 2011 on the eligibility of “technical textiles” under the F...View More

Vessels not ‘goods’ post-first entry; Quashes CVD/customs-duty demand on foreign to coastal conversion 

Madras HC allows writ petition setting aside communication imposing countervailing duty (CVD) on conversion of two vessels, i.e., ‘Jug Rahul’ and ‘Jug Rishi’, from foreign to c...View More

Amendment shifting electricity-duty levy from ‘units’ to ‘net charges’, excessive delegation; Declared ultra vires 

Jharkhand HC, in batch matter, strikes down levy of electricity duty on the basis “net charges” changed from ‘units’, declares the Jharkhand Electricity Duty (Amendment) Act, 2...View More

No luxury tax on Hospital’s ICU-charges; Harps on retrospective nature of clarificatory amendment 

Karnataka HC allows writ petition and sets aside assessment order and demand notice proposing to levy luxury tax on ICU charges collected by the Assessee-Hospitals (Lalitha Healthcare, Fortis, & P...View More

Absence of limitation no defence for delayed adjudication; Quashes proceedings on account of latches 

Bombay HC (Goa Bench) allows writ petitions filed by Computer Graphics Private Limited (Assessee) and quashes two show-cause-cum-demand notices issued under the Central Excise Act, 1944, holding that ...View More

Dismisses Adani Power writ seeking declaration and refund of duty paid on electricity cleared from SEZ to DTA 

Gujarat HC dismisses Adani Power Ltd writ seeking a declaration that there was no liability to make payment of customs duty as per rates prescribed under the Notification No.21/2002-Cus, No.91/2010-Cu...View More

Pre-SCN consultation mandatory, even in cases where Department alleges fraud/suppression; Circular applies without exception 

Madras HC, in a batch petitions, quashes the SCNs and assessment orders, holding that pre-consultative process under the Central Excise Act is mandatory prior to issuance of SCN on the merits of the m...View More