High Court Rulings
Bombay HC finds no justification for inaction of revenue for keeping the adjudication of SCN pending and seeking revival of the same after 9 years, remarks “revival of show cause notice will ser
...View More Delhi HC in view of “the mitigating circumstances and the financial condition” of the assessee, a car rental company, relaxes the sum of mandatory pre-deposit required for filing appe
...View More Madhya Pradesh HC holds that the statute vide Section 11BB of the Central Excise Act makes it obligatory for Revenue to pay the interest on delayed refund if refund is not made within three months fro
...View More Delhi HC holds that Revenue cannot insist upon IEC at the time of export/rendering of services for which SEIS benefit is claimed, in light of the amendment to Para 2.05 of FTP 2015-2020; Observes that
...View More Bombay HC holds that Revenue’s liability to pay interest on delayed refund commences from expiry of 3 months from the date of receipt of the application for such refund and not upon expiry
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Bombay HC holds that Revenue’s liability to pay interest on delayed refund commences from expiry of 3 months from the date of receipt of the application for such refund and not upon expir
...View More Delhi HC sets aside orders by Settlement Commission adjudicating duty liability despite clear observation that assessee did not made full and true disclosure; HC expresses that “Unless the twin
...View More Bombay HC in writ petition by importer claiming benefit under Merchandise Export from India Scheme (MEIS) Scrips issued under Notification No.24/2015-Customs dated April 08, 2015 disapproves recovery
...View More Delhi HC holds that when Applicant seeks to avail SVLDRS-scheme benefits and is willing to pay tax dues determined as per the demand raised in the order-in-original, it cannot be denied the said optio
...View More Delhi HC holds that assessee cannot be getting access to funds lying credited in its account as duty drawback (DD) for shipping bills against which sale proceeds have not yet been received w.r.t. expo
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