High Court Rulings


Interest of delayed refund payable 3 months after receipt of rebate claims, follows Hamdard ratio

Calcutta HC (Division Bench) dismisses Revenue’s appeal against the order of Single Judge in a writ petition asking for interest on delayed sanction of refund; Holds that “respondent&helli...View More

Cannot keep industrial-Units in limbo by denying promised incentives; Directs making scheme GST-compliant

Calcutta HC holds that “The industrial units like the petitioner cannot be kept in a limbo and denied the incentives, which were specifically promised to these units at the time of introduction ...View More

Sr. Advocate not liable to tax under forward-charge; Amendment works by way of substitution 

Jharkhand HC quashes SCN demanding service-tax from Sr. Advocate for legal services for the period April 01 to June 05, 2016 under forward charge, finding the same as “not sustainable in the eye...View More

Sets-aside ex-parte reassessment orders not disclosing reasons, passed without considering assessee’s objections

Allahabad HC sets-aside ex-parte reassessment orders passed by Revenue in pursuance of notices issued without considering the objections taken by Assessee regarding its entitlement to claim ...View More

Directs consideration of applications seeking special rate-fixation for value-addition without insisting on limitation 

Jammu & Kashmir HC directs Revenue to consider the applications for fixation of special rate for value addition to unit availing area based exemption without insisting for the time of filing of th...View More

Freight charged by ONGC for transporting 'crude-oil' to customer's storage-tank not deductible 

Madras HC dismisses ONGC’s writ petition against the decision of TN Sales Tax Appellate Tribunal confirming levy of tax and penalty on freight charges received by ONGC (assessee) towards crude-o...View More

Appellate-Authority possess Assessing-Officer ‘like powers’, can consider 'C-forms' not covered under AO 

Bombay HC holds that Appellate Authority (AA) as well as Tribunal “can always consider a new or additional claim with respect to an assessment year which was not raised by the assessee before th...View More

Orders removal of "Risky Importer" tag; Directs processing duty-drawback/IGST refund; Disposes writ 

Calcutta HC orders for removal of “Risky Exporter” tag imposed on the Assessee and directs Authority to process the duty drawback claim made by the Assessee as well as the refund claim of ...View More

Provisional Release can be only granted in owner's favour; Raps CESTAT for erroneous interpretation 

Bombay HC allows Revenue’s appeal, quashes CESTAT’s order allowing provisional release of seized goods (i-phones), holding that, goods could have been released provisionally u/s 110A of Cu...View More

Affirms CESTAT order quashing demand alleging clandestine removal simply basis difference in return figures

Calcutta HC (Division Bench) dismisses Revenue’s appeal raising demand alleging clandestine removal of goods, notes that, Tribunal rightly took into consideration the reconciliation given by ass...View More