High Court Rulings


Quashes confiscation of areca-nuts basis Research and Development Foundation’s report: Dismisses Revenue's appeal 

Punjab and Haryana HC dismisses Revenue’s appeal challenging the ruling of CESTAT Chandigarh that set aside the order of confiscation of areca nuts imported by the Assessee- firm thereby allowin...View More

'System glitch' no ground for MEIS-benefit denial; Cites 'ease of doing business' 

Bombay HC quashes rejection of amendment of shipping bills done manually, thereby, disentitling Merchandise Exports from India Scheme (MEIS) benefit, cites that, non-alignment of technological system ...View More

Allows Cenvat-Credit for setting up co-generational power-plant sans commencement of commercial production 

Chhatissgarh HC allows Assessee’s tax appeal challenging the ruling of CESTAT Chhattisgarh, that denied Asseessee’ claim of Cenvat Credit on capital goods utilized for setting up of captiv...View More

Cannot deny duty-drawback where export proceeds received from third-party under Tripartite-Agreement 

Delhi HC quashes revision order dismissing assessee-exporter’s appeal against recovery of duty-drawback on finding that payments from third parties are through banking channels which is backed b...View More

‘No scope to read down’ tariff-valuation provision; Denies temporary concession for lentils import 

Madras HC dismisses a bunch of writ petitions challenging disentitlement to claim reduced Basic Customs Duty on Lentils(Masur) imports on finding “no order for entry inwards” on the cut-of...View More

Dismisses objection sans fundamental alteration’ in right to appeal between DST and DVAT Acts 

Delhi HC holds Delhi Value Added Tax Act a ‘re-enactment’ of Delhi Sales Tax Act on finding no substantial modification or variation to the right of appeal; In turn, rejects the preli...View More

Modifies Tribunal’s order enhancing turnover despite recording the findings in Assessee’s favor 

Allahabad HC modifies the order of Commercial Tax Tribunal confirming the enhancement of turnover, thereby accepting the taxable turnover reported by Assessee; Holds that since Tribunal recorded the f...View More

Quashes excise duty demand basis denial of cross-examination of witnesses 

Gujarat HC sets aside the order of various excise duty demands with interests and penalty, on the only ground that Assessee was denied the opportunity to cross-examine the witnesses by the Commissione...View More

Denies cross-examination of witnesses not relied upon before examining them as defence witnesses 

Gujarat HC quashes the order and remands matter of alleged clandestine manufacturing and clearance of goods back to the original authority upon noticing that the adverse order was passed by Revenue du...View More

Dismisses writ against refusal to file Form F sans sufficient cause for delay 

Andhra Pradesh HC dismissed writ petition by dealer noting no justifiable or sufficient cause for the inordinate delay in submission of the declaration forms; HC notes that only after initiation of re...View More