High Court Rulings


Receipt of application, not order-date relevant to compute interest on delayed refund; Reiterates SC-ratio

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

Settlement Commission cannot adjudicate liability where assessee failed to make 'full and true' disclosure; Remits matter 

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

SWS not payable, if BCD is ‘NIL’; Directs notional SWS refund in duty-credit scrips 

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

Cannot put SVLDRS-applicant in worse-off situation for succeeding in appeal; Tax-dues not determinable per SCN 

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

Debars assessee from taking benefit of duty-drawback lying credited in bank-account sans sale-proceeds realization 

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...View More

Tax non-payment by seller no ground to deny ITC to purchaser; Affirms Tribunal 

Karnataka HC dismisses Revenue's revision, holds that ITC by purchaser is allowable even when selling dealer has not discharged output tax liability for relevant period; Revenue is in appeal against T...View More

Upholds simultaneous levy of GST, Ecxise Duty & NCCD on Tobocco, follows VS products ratio 

Karnataka HC dismisses appeal of assessee against simultaneous levy of GST, excise duty and National Calamity Contingency Duty (NCCD) in line with Judgment of connected matter in VS Products; Thereby,...View More

Allows credit on capital-goods used in ‘power-plant’ established within another-entity manufacturing distinct final-product 

Orissa HC affirms CESTAT order allowing CENVAT Credit to assessee on capital goods used in Captive Power Plant (not exclusively used in Coke manufacture) located within premises of another company (ma...View More

Absent any apparent error, suo-moto order reclassifying DG-sets canopies under unclassified-category 'beyond jurisdiction' 

Allahabad HC holds that no reasons were forthcoming from suo-moto revised order passed u/s 31 of UPVAT Act by Tribunal as to what prevailed upon the authority to treat canopies for DG sets (acoustic e...View More

'Glucometer’ for testing blood-sugar at home classifiable under CTH 9027; CESTAT-order binds Department

Bombay HC classifies ‘Glucometer’, used for quantification of glucose levels in blood by people to test their blood sugar at home primarily, under CTH 9027 (which covers ins...View More