High Court Rulings


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

Customs-demand raised after approval of resolution-plan stands extinguished if not registered during CIRP 

Delhi HC quashes order passed by Addl. DG, DRI raising Rs. 23.58 cr. customs duty demand alongwith equal penalty and applicable interest, after completion of the corporate insolvency resolution proces...View More

Delhi Duty Free Services challenges 'special audit' initiation, SCN-issuance without providing 'reasons-to-believe' 

Delhi HC issues notice in plea by Delhi Duty Free Services Pvt. Ltd. at Delhi International Airport against initiation of special audit without providing ‘reason to believe’ resulting in i...View More

Refund of CENVAT credit available to exporter of legal consultancy services; Dismisses Revenue's appeal 

Delhi HC upholds CESTAT’s order allowing refund of unutilized CENVAT credit to exporter of legal consultancy services when taxable services are provided without payment of service tax; On a conj...View More

Citing 'too many infractions', quashes assessement order passed invoking extended limitation period

Delhi HC quashes assessment orders, deriving that, Commissioner did not fulfil the prerequisites of Section 34(1) for triggering extended period of limitation for passing an assessment order...View More

Sustains notice for Entry-tax payment vis-a-vis vehicle importers; Rules on penalty/limitation applicability 

Madras HC disposes batch of writ petitions challenging validity of notices demanding entry tax on imported vehicle, cites “unequivocal terms by this Court in V.Krishnamurthy's case …. fol...View More