High Court Rulings


Extends concessional rate on HSD purchases against 'Form C', un-amended Section 8(3) benefit should continue 

HC allows assessee, engaged in mining of lime stone and manufacture of cement, to download ‘C’ Forms and avail benefit of concessional rate of tax u/s 8(3) of Central Sales Tax (CST) Act, ...View More

Admonishes Commissioner for non-observance of judicial discipline and binding CESTAT order, imposes cost 

HC admonishes Commissioner for rejecting assessee’s refund claim on export of services despite CESTAT's order for previous period in assessee’s favour; Notes that said order was passed by ...View More

Condemns Revenue’s 'casual' appeal filing approach, requests CBIC for 'Standard Operating Procedure' 

HC condemns Revenue’s casual approach of filing appeals while observing that it does not expect Revenue to file appeals as a matter of ritual and withdraw it when it comes up for hearing before ...View More

Directs Form-C issuance towards petro-products procurement, follows own ratio

HC disposes assessee's writ in the matter of issuance of C-forms for purchase of petroleum products and refund of excess tax paid; Grants relief to assessee while taking note of assessee's reliance up...View More

Allows TED refund in respect of supplies to 100% EOU, pre-March 2013 

HC quashes denial of Terminal Excise Duty (TED) refund claim in respect of supplies by assessee to 100% EOU treated as ‘deemed export’ under provisions of Foreign Trade Policy 2009-14 (FTP...View More

Finds no perversity in CESTAT's order denying credit absent demonstration of goods movement 

HC dismisses assessee’s appeal against order of CESTAT which disallowed CENVAT credit on inputs on the ground of clandestine transactions, absent any question of law; CESTAT basis report from RT...View More

Invokes saving clause, upholds service-tax proceedings initiated under Finance Act post GST

HC dismisses assessee’s writ challenging proceedings under show cause notice issued u/s 73(i) of Finance Act, 1994 (Finance Act) on the ground that same stood omitted in view of Section 173 of C...View More

Upholds CESTAT, non-refundable deposits from prospective flat buyers not taxable as ‘maintenance service’ 

Bombay HC dismisses Revenue’s appeal against order of CESTAT which held that assessee was not providing Management, Maintenance or Repair (MMR) service by merely collecting amount from prospecti...View More

Mere Form-F production not conclusive proof of 'stock-transfer', upholds taxability absent records submission 

HC sets aside claim of inter-state stock transfer of goods (i.e. ghee) by assessee to its C&F agent on the strength of Form-F absent production of relevant records inspite of notice and discharge ...View More

Upholds PRC's rejection of DFIA validity extension, dismisses 'commercial expediency' & 'genuine hardship' plea 

Delhi HC dismisses assessee’s writ, finds no infirmity in rejection of application by Policy Relaxation Committee (PRC) for extension of validity period of Duty Free Import Authorisation (DFIA);...View More