High Court Rulings


Quashes Tribunal-order allowing warehoused goods' re-export without duty giving adjudication a ‘complete’ go-by 

Assessee imported plant and machinery/equipment in 1995-96 under OGL from Japan, Germany and Korea after executing 21 bonds amounting to Rs. 18 crores (approx.); Goods were kept at private bonded...View More

Restrains Dept. from enforcing SCN issued 25 years back; Cites “severe prejudice"

Bombay HC restrains the Department from enforcing the SCN issued 25 years back in respect of non-fulfilment of certain conditions for its 100% Export Oriented Unit (EOU); Pursuant to SCN issuance in 1...View More

Citing absence of mens-rea, quashes demand for extended-period on various charges collected by hotel 

Madras HC sets-aside order invoking extended period of limitation and levying service tax against a hotel (assessee) on certain charges collected from the customers towards in-room dining, in-room bev...View More

Additional-consideration received for pre-booked cargo-space within realm of valuation; Revenue’s appeal not maintainable

Bombay HC dismisses Revenue’s appeal challenging setting aside of demand by CESTAT essentially holding that additional consideration received by assessee (Respondent) from its customers is ...View More

Directs State to take decision on Walmart India's Rs. 31 Crores refund within 3 weeks

P&H HC allows Walmart India's writ petition, directs Revenue to proceed with VAT refund of Rs.31 Crores within 3 weeks, on considering that the claims pertained to the years 2011-2014; In clear te...View More

Detaining Authority incumbent to supply Relied-upon-documents in language Detenu understands; Quashes detention 

Delhi HC sets aside detention order passed by the Detaining Authority, COFEPOSA Wing finding that the impugned order was passed without supplying the relied upon documents (RUDs) to the detenu (petiti...View More

Highlights Revenue's failure to consider reply and documents while imposing tax, remands matter 

Bombay HC (Goa Bench) highlights Revenue’s failure consider reply and the document produced by the Assessee specifically disclosing that the joint venture was cancelled, thus quashes order impos...View More

HDFC Bank challenges 'interchange fee' CENVAT Credit disallowance; HC issues notice, frames questions

Bombay HC admits appeal by HDFC Bank challenging the disallowance of CENVAT credit of service tax paid on ‘interchange fee’ by the HDFC Bank to the Acquiring Banks for use of ATM services ...View More

Confirms rebate-claim denial owing to 1 year limitation period 

Jharkhand HC dismisses claim of rebate of Central Excise duty by a leading cutting tools manufacturer on account of being time-barred; Following Apex Court’s dicta with respect to grant of rebat...View More

Payment of excess-tax an independent proceeding, directs refund of amount as accepted by Dept.

Calcutta HC allows assessee’s writ appeal, holds that after issuance of Form 27 in which it has been clearly recorded that Assessee had paid excess tax, it is Department’s duty to ref...View More