High Court Rulings


Matter of ITC availment by purchaser where selling-dealer defaults referred to Full Bench

Kerala HC (Division Bench) places before the Full Bench the matter of “Whether the credit of input tax can be availed by the purchasing dealer if the selling dealer had failed to remit the ...View More

Asks concerned-authority to re-consider EOU’s TED refund application following SC’s verdict

Karnataka HC following decision of Top Court in Sandoz Pvt. Ltd. wherein interestingly, SC disentitled an Export Oriented Unit (EOU) for claim of Terminal Excise Duty (TED) on its own, grants liberty ...View More

Possibility of 'question arising' not tantamount to 'pending consideration'; Dismisses DRI's appeal against AAR-order 

Delhi HC rejects DRI's appeal, finds no infirmity with order passed by Customs Authority for Advance Ruling (CAAR) rejecting representations made by DRI for treating the order as void ab initio in ter...View More

Cannot invoke extended period based on vague allegations of mis- statement, suppression; Sets-aside Single-Judge order 

Calcutta HC sets-aside Single Judge’s order seeking recovery of excise duty given the “mere” usage of words “willful suppression, mis-statement, intention to evade payment of d...View More

Quashes SVLDR-application rejection w.r.t. Process-Oil failling under Fourth Schedule; Cites 'erroneous interpretation'

Orissa HC quashes order rejecting SVLDR applications on the ground that product (Process Oil) of the Petitioner falling under the Fourth Sch...View More

Court has no jurisdiction to entertain appeal filed beyond stipulated period against AAR's order 

Delhi HC refuses to entertain Revenue’s appeal against order passed by Customs Authority for Advance Ruling (CAAR) filed beyond the period stipulated u/s 28KA of the Customs Act, thus renders it...View More

Strict adherence to timelines not applicable where assessee is otherwise entitled to refund 

Madras HC directs Revenue to expeditiously refund the accumulated ITC w.r.t zero-rated sales for FY 2015-16 without considering the delay of less than a month in filing Form W as per Section 18(3) of ...View More

Sister concerns created under one umbrella with different names, an attempt to swindle exchequer's money

Madras HC holds that assessee’s act of treating its hotel and sweets business as independent entities being sister concerns, is an attempt to swindle exchequer's money by evading payment of tax;...View More

SCN calling records for verification after refund proceedings' conclusion challenged; Madras HC issues notice

Madras HC issues notice in writ petition which challenges the issuance of Show cause notice (SCN) after the refund proceedings were concluded by the Tribunal; Writ petitioner is ag...View More

Directs provisional release of goods detained without seizure merely on CoO doubts 

Gujarat HC directs provisional release of ‘Magnesium Carbonate’ imported from Dubai which were detained by the Customs authorities merely on doubts of ‘Country of Origin’ (CoO)...View More