High Court Rulings


Division Bench remits matter for considering rebate-claim of cotton exporter availing higher drawback-rate 

Madras HC disposes writ appeal against order of Single Judge which upheld denial of rebate of duty paid on finished goods as assessee (a cotton yarn manufacturer and exporter) availed the facility of ...View More

Requires assessee to justify/explain tyre import undertaken for manufacturing, remands matter

Madras HC disposes writ, requires assessee to explain import effected through Tuticorn Port for undertaking manufacturing in Rajasthan, remits matter to lower authority for passing a fresh o...View More

Citing erred adjudication, quashes rejection of unutilized Cess-refund; Directs remittance with interest

Delhi HC sets-aside fresh assessment order reopening the entire assessment on finding it “rather inexplicable” for Adjudicating Authority (AA) to pass such order in remand procee...View More

Dismisses writ citing non-violation of natural-justice principle, non-fulfillment of exceptions carved for maintainability 

Jharkhand HC (Division Bench) dismisses a writ petition seeking maintainability on pillars of natural justice principle violation upon finding that impugned order raising central excise duty demand of...View More

Cannot deny legitimate electricity-duty exemption due to State's lethargy in extending Notification validity

Jharkhand HC rules that “Merely because State authorities delayed in issuance of follow up Notifications, Petitioner could not be deprived of its legitimate entitlement of exemption in respect o...View More

Service-charges collected by hotel from customers for distributing to staff includible in taxable-turnover 

Allahabad HC dismisses revision petition filed by assessee (a reputed 5-star hotel group) challenging inclusion of 10% amount charged in disputed year towards service charge in their taxable turnover ...View More

Upholds validity of amendment restricting composition scheme benefit to certain class of works-contractors

Madras HC (Division Bench) rules that , "“works contractor” does not constitute a homogeneous class, but comprises different species" and affirms the validity of amendment m...View More

Reverse-charge mechanism should not lead to double-taxation of assessee; Upholds Single-Judge order 

Karnataka HC holds that Assessee cannot be made liable to pay the double tax, merely for the reason that there was no strict adherence to the ratio as envisaged during the relevant point of time for p...View More

Managing Director should be summoned directly only as ‘last resort’ when assessee non-cooperative 

Gauhati HC disposes writ petition challenging issuance of summons directly to Managing Director (MD) of assessee-company in furtherance of an enquiry in connection with import of EPCG Licenses by asse...View More

Cess-refund recovery after changed position of law against public-policy of mitigating litigation 

Jammu & Kashmir and Ladakh HC dismisses a batch of 700 appeals filed by Revenue asking assessee to return the amount of Education Cess (EC) and Secondary & Higher Education (SHE) Cess basis&nb...View More