High Court Rulings


'Selective' retrospective withdrawal of MEIS Benefits on FIBC bags 'arbitrary and discriminatory' 

Delhi HC holds that Public Notification No. 58/2015-2020 dated January 29, 2020 which seeks to withdraws the MEIS benefit on Flexible Intermediate Bulk Container (FIBC/Jumbo/Big Bags) classi...View More

Competent Authority under Customs Act empowered to assess IGST exemption; Dismisses writ

Kerala HC holds that Competent Authority under Customs Act is empowered to make assessment regading exemption claim of IGST on import of ‘wet dates’ made by assessee; Specifically rules th...View More

Finalised assesssment cannot be opened in refund proceedings absent self-assessed return being questioned

Delhi HC sets-aside order denying refund of CENVAT Credit, holds that finalized self-assessment cannot be opened while adjudicating refund proceedings, heavily relies upon SC judgement in ITC Ltd.; Ho...View More

Appeal w.r.t. service tax determination for assessment, not maintainable 

Gujarat HC holds that Revenue’s appeal pertaining to determination of rate of service tax or value of services for the purpose of assessment, is not maintainable, inasmuch as it lies to the Supr...View More

CENVAT Credit available on insurance premium paid to Deposit Insurance and Credit Guarantee Corporation, upholds CESTAT order

Bombay HC upholds CESTAT order allowing availment of CENVAT Credit on insurance premium paid to Deposit Insurance and Credit Guarantee Corporation (DICGC), absent substantial questions of law, dismiss...View More

Allows refund in pursuance of SRF-ruling citing conclusion of limitation, unjust enrichment issues

Delhi HC in appeal by Revenue against grant of refund, particularly on the aspects relating to limitation as well as unjust enrichment, opines that “issues which stand conclusively sett...View More

Upholds allowance of application under Amnesty-Scheme in part restricted to verified ‘C’ Forms; Dismisses writ 

Gujarat HC rules in favour of Revenue, finds no error in the order passed by Authority under the Vera Samadhan Yojna, 2019 (Amnesty Scheme) allowing application under the Amnesty Scheme in part (restr...View More

Affixing BIS mark on package 'permissible'; Detention insisting on label on goods, 'illegal'

Bombay HC clears the doubt regarding affixing of BIS standard mark, states that as per Regulation 6 of the BIS (Conformity Assessment) Regulations, 2018 “it is clearly permissible to have a...View More

Revenue Authorities misinterpreted Court's decision on Gold Coin classification; Remits matter 

Delhi HC raps Principal Commissioner for wrong interpretation of this Court’s finding in Khandwala Enterprise that gold coins imported from South Korea are not classifiable under CTH 7114 1910 a...View More

‘Plainly’ reading Incentive scheme, sets-aside benefit restriction to Information Technology Industrial Unit 

Himachal Pradesh HC grants sales tax exemption benefit to assessee, an Information Technology Industrial Unit, (which came into production of UPS, Inverters, Stabilizers etc) by relying on “the ...View More