High Court Rulings


Sales-tax dues not recoverable from Directors of Company absent statutory provision

Bombay HC holds that company's liability to pay tax dues can't be fastened upon Directors unless there is statutory provision to that effect, quashes sales tax demand and consequential notice issued u...View More

Grants duty drawback vis-à-vis deemed-exports without brand-rate fixation; Strikes down Policy Circular 

Delhi HC allows duty drawback (DD) of customs-duty component based on All India Duty Drawback Rates (AIR) in respect of deemed export made from DTA to 100% EOU unit of assessee (a pharma manufacturer-...View More

Revenue to consider refund-claim for credit of service-tax paid post GST-transition; Modifies Single-Judge remand-order 

Madras HC (Division Bench) disposes Revenue’s writ appeal against Single Judge’s remand directions in matter relating to availability of refund of CENVAT credit towards service tax paid in...View More

Disposes writ considering Revenue’s undertaking to process refund applications pending adjudication for over 10-years 

P&H HC disposes writ challenging Revenue's unreasonable delay of more than 10 years in adjudication of CENVAT Credit refund applications, with a direction to process the same within a period of 3 ...View More

Sets-aside assessment on FOC supplies; Requires assessee to supply price break-up, other details

Madras HC sets-aside Assessment Orders (AOs) modifying the turnover to include value of free-of-cost (FoC) components received by Assessee from Daimler India Commercial Vehicles Pvt. Ltd. in the price...View More

Deficiency in refund application no ground to deny interest u/s 11BB after 3-months expiry 

Bombay HC (Division Bench) directs Department to pay interest to assessee for granting refund on expiry of 3 months from receipt of application for refund as per Section 11BB of Central Excise Act, 19...View More

Dismisses Revenue’s writ-appeal; State cannot reopen assessment basis VAT amendment post Constitution Amendment Act

Kerala HC (Division Bench) dismisses Revenue’s writ appeal assailing the order of Single Judge holding the amendment to Kerala Value Added Tax (effected through Kerala Finance Act, 2018) [KVAT A...View More

Refund denial on time-bar ground where assessee approached lessor, not authorities ‘hyper-technical’

Madras HC sets-aside denial of refund claimed pursuant to retrospective exemption granted to long term lease premium where the same was filed before wrong entity/forum [(i.e. lessor) and not service t...View More

Refutes interfering with CESTAT-order quashing demand for alleged stock-mismatch after factual-position examination

Calcutta HC (Division Bench) dismisses Revenue’s appeal, upholds CESTAT’s order which set-aside demand along with equivalent penalty for mismatch of stock-register and consumption of raw m...View More

Single-Judge 'fully justified' in setting aside extended period demand absent tax-evasion intent

Calcutta HC (Division Bench) holds that Single Bench “was fully justified” in holding that show-cause notice was barred by limitation finding that allegations proposed in SCN issued by Com...View More