High Court Rulings


Quashes ‘cryptic and non-speaking’ order rejecting duty drawback claim; Remands matter

Madras HC quashes order rejecting duty drawback claim on the ground that Assessee has not satisfactorily established the reasons for delay in filing claim, cites them to be “crypt...View More

Duty-payment while challenging value-enhancement construable as made under protest’; Upholds CESTAT-order

Delhi HC concurs with Tribunal, holds that filing of an appeal against the Order-in-Original (OIO) while at the same time paying the duty on enhanced value, would amount to paying the same &...View More

Directs refund of Extra Duty Deposit arising subsequent to SVB assessment conclusion

Delhi HC sets-aside Asst. Commissioner’s order rejecting assessee’s written request for refund of  Extra Duty Deposit (EDD) by treating the same as fresh application u/s 27 of Customs...View More

Instakart not Flipkart's agent but courier/delivery person; LBT not leviable

Bombay HC holds that Instakart (Petitioner), engaged in transportation of goods purchased by retail buyers from various sellers, listed on the e-commerce platform of Flipkart, is not liable to registe...View More

Not proper to deny scheme benefit on technical ground; Directs considering ‘manual form’

Calcutta HC allows the manual form filed beyond due date for seeking incentive under West Bengal Industrial Promotion Assistance to Industrial Enterprises (Scheme) on finding that incentive or benefit...View More

Customs Authority, not CGST Department, can take up IGST refund scrutiny proceedings

Assessee is exporting mobile phones, it buys them through its sister concern, which instructs its vendor to deliver the mobile phones directly to the airports for the purpose of export by the assessee...View More

Transportation/Freight charges separately charged from customer not part of 'sale price'

Jharkhand HC rules that "transportation/freight charges" shall not form part of "sale price", quashes the judgment of Commercial Tax Tribunal while categorically holding ...View More

Invalidates sales suppression allegation made basis variation in closing stock; Dismisses Revenue’s challenge

Kerala HC upholds order of Kerala Value Added Tax Tribunal (KVAT) by rejecting Department’s allegation of revenue loss during assessment made on the basis of variation in closing stock; KVAT mod...View More

SVLDRS application rejection unsustainable where SCN was pending adjudication post CESTAT's remand-order

Calcutta HC finds rejection of declarations under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019 as “arbitrary, invalid, perverse and not tenable in the eye of law...View More

Dismisses Revenue’s appeal against Tribunal's order granting interest on deposit amount to Saurav Ganguly

Calcutta HC dismisses Revenue’s appeal against Tribunal’s order in case of cricketer Saurav Ganguly (assessee) challenging grant of interest on deposit of entire amount...View More