High Court Rulings


DRI officials cannot be subjected to cross-examination without showing prejudice; Upholds denial 

Delhi HC upholds order and SCN of Addl. Commr. of Customs vide which Assessee’s request for cross-examination of witnesses and DRI officers who investigated the present case, was denied, observi...View More

Rejecting United-Spirits’ GST ambiguity claim on extra-neutral-alcohol, confirms interest on belated VAT payment 

Bombay HC (Goa Bench) dismisses writ petition by United Spirits Ltd. (Assessee) challenging levy of interest at 18% u/s 25(4) of the Goa VAT Act, 2005 r/w Rule 24(4) (tune of Rs. of Rs 53.58 lakh) on ...View More

Refund denial due to Revenue contemplating SLP against Vedanta ruling, unreasonable; Revive proceedings 

Orissa HC quashes an order denying compensatory interest on delayed refund of excess customs duty collected pursuant to provisional assessment nearly 18 years ago; Court notes that Assessee’s cl...View More

Charges collected by police for providing security services to private-entities not taxable prior to July-2012 

Madras HC allows writ petitions filed by the Greater Chennai Police Commissionerate (Assessee) quashing the demand on charges collected for police bundobast/security services for the period May 2006 t...View More

No 'interest' on SAIL in revenue-neutral scenario where duty available as CENVAT-credit; Upholds CESTAT-ruling 

Calcutta HC, in favour of Steel Authority of India Ltd (Assessee), dismisses Revenue's appeal, and upholds the CESTAT’s decision setting aside the levy of interest on a confirmed central excise ...View More

SIM-cards, rechargeable-coupons, value added services not 'goods’ under KVAT; Grants relief to Bharti Airtel 

Kerala HC, in a relief to Bharti Airtel for AY 2013-14, quashes tax demand under the KVAT Act on amounts received towards SIM cards, rechargeable coupons, fixed monthly charges and value added service...View More

Composite Factory lease not splittable for sales-tax-levy on transfer of right to use goods 

Madras HC sets aside order of the Sales Tax Appellate Tribunal that levied tax on the contract for lease of factory, which is essentially one for lease of immovable property, viz. Factory as a whole; ...View More

Dish TV need not reverse CENVAT on imported smart cards removed to STB-manufacturer for testing/pairing 

Bombay HC (Aurangabad Bench) dismisses Revenue’s excise appeal challenging CESTAT order holding that Dish TV is not required to reverse the CENVAT Credit of CVD availed on import of smart cards ...View More

Chilli exporters entitled for TMA-incentives prospectively; FTDR Act bars retrospective notifications by Govt 

Delhi HC partly allows the petition filed by the Chillies Exporter Association of India against DGFT order, holding that its members are entitled to claim incentives under the TMA Scheme (Revised Tran...View More

Non-communication of adjudication time extension not fatal; Cites Sections 28/110 distinction 

Delhi HC dismisses writ petition challenging extension of time for adjudicating the SCN due to change in adjudicating authority as per general transfer posting, holding that “usually, the Custom...View More