High Court Rulings


Cannot hold-up Fire-Arms consignment on procedural grounds; Directs importer to approach DGFT for licence 

Delhi HC directs assessee-importer, holding licenses from Department of Defence Production (DDP) to import ‘fire arms’, ‘full arms’ in India, to file an application with DGFT f...View More

Allows SAD refund filed beyond limitation period, rejects Revenue's appeal

Delhi HC allows Special Additional Duty (SAD) refund for claim filed beyond limitation period, thereby dismisses Revenue’s appeal; Heavily relies on own stance in Sony India Ltd, Premier Timber ...View More

Upholds AAR-order; ‘Boiled Supari’ classifiable as Areca Nuts, not Betel Nut product

Delhi HC dismisses appeal against order passed by Customs Authority of Advance Ruling (CAAR) classifying various types of “Boiled Supari packed in consumer packing and bulk p...View More

Dismisses Revenue's review against order dismissing appeal involving exemption notification applicability on maintainability ground 

Calcutta HC (Division Bench) dismisses review application filed by Revenue against the original decision of Court wherein Revenue’s appeal was dismissed on ground of being non-maintainable, give...View More

SVLDRS benefit denial for technical glitches renders Petitioner remediless, impermissible under law

Gujarat HC rules that denial of SVLDR Scheme benefit merely on account of technical glitches due to which amount deposited with the bank was recredited which were beyond Petit...View More

Charger sold along with mobile phone taxable at uniform 5% rate; Distinguishes Nokia ratio

Karnataka HC dismisses batch of revision petitions against Karnataka Appellate Tribunal (KAT) order, concurs with Tribunal that charger sold along with mobile phone in a composite pack attra...View More

Following settled position on allowability of credit on re-insurance services, dismisses Revenue’s appeal 

In pursuant to coordinate bench order, Rajasthan HC dismisses Revenue’s appeal against order of CESTAT allowing input service on service tax paid on re-insurance; Revenue and assessee agrees tha...View More

Creating re-insurance pool vide IRDA directives, thus credit on tax payable allowable as ‘input-service’

Rajasthan HC upholds CESTAT’s order allowing Shriram General Insurance Company Ltd. (assessee) claim of credit on service tax paid on re-insurance; Notes that even if Revenue seeks to distinguis...View More

Dealer not liable to registration for stray/single purchase transaction made from outside State

Andhra Pradesh HC observes that a Turn Over Tax (TOT) dealer for single/stray transaction of purchase of goods from outside State will not be liable for registration as VAT de...View More

Determination under SVLDRS-scheme cannot exceed tax amount as confirmed in first litigation round

Delhi HC holds that, tax dues in Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] cannot exceed the tax amount confirmed in first round, if there is no appeal by the Revenue a...View More