High Court Rulings


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

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