High Court Rulings


Adjudication of notice after 29 years 'unreasonable and arbitrary'; Raps Revenue for keeping SCNs in call-book

Jharkhand HC stringently rules that adjudication of SCN dated 1993 after 29 years is contrary to the mandate of Section 11A(11) of the Central Excise Act and shall lead to "unreasonable and arbitr...View More

Affirms CESTAT's order quashing penalty and extended period demand against Tata Teleservices

Bombay HC affirms CESTAT order dropping penalty and demand for extended period against a tele-communications company (assessee) for wrongful CENVAT credit availed on inputs utilized for erec...View More

Directs Customs & DGFT to jointly coordinate for resolving issues of amended SBs

Bombay HC gives the Customs Department and DGFT time till February 27, 2023 to report compliance on the steps taken by them regarding the provision to submit manually amended shipping bills (SB) u...View More

Directs Customs & DGFT to jointly coordinate for resolving issues of amended SBs

Bombay HC gives the Customs Department and DGFT time till February 27, 2023 to report compliance on the steps taken by them regarding the provision to submit manually amended shipping bills (SB) u/s 1...View More

DGFT cannot restrict Advance Authorisation relying upon quashed public notice or subsequent Notification

Delhi HC quashes Revenue’s rejection of Advance Authorisation (AA) issuance for import of gold bars for export of manufactured gold jewellery and medallions basis&n...View More

Absent any suppression, demand of CENVAT credit alleging wrongful tax payment on construction service untenable

Delhi HC drops extended period demand of CENVAT credit utilized for service-tax payment  on construction of flats absent any ‘suppression’as to...View More

Delay in processing refund 'endemic to authorities’; Directs processing of interest claim

Delhi HC directs payment of interest for the period prior to 3 years noting that delay in granting refund is not attributable to assessee; Addressing the matter of refund of excess tax paid, &nbs...View More

Deemed service of SCN through registered-post is 'rebuttable'; Allows writ citing 'natural-justice' violation

Delhi HC rules that the ‘presumption’ of date of serving show cause notices, orders, decisions, summons, or communications by registered post or speed post at expiry of the period which is...View More

Sets-aside re-assessment done basis e-Gazette notification published subsequent to presenting BoE; Follows settled precedents

Gujarat HC reiterates the settled law that “effective date of Notification in terms of Section 25(4) of the Act is the date of its publication in Official Gazette in e-mode”, follows princ...View More

Giving retrospective effect to amendment in procedural law governing payment under SVLDRS, sets-aside penalty

Calcutta HC sets-aside the penalty imposed by Revenue for delay in electronically crediting the amount payable under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019...View More