High Court Rulings


Restores Siemens’ appeal dismissed for procedural defects, pre-deposit payment through DRC-03 

Bombay HC directs Revenue to restore statutory appeal filed by Siemens (Assessee) directing thereby to hear appeal on merits after it was dismissed due to minor procedural defects and on account of pr...View More

Allows Castrol’s revision; No‘embargo’ under KVAT for adopting invoice value for stock-transfer 

Kerala HC allows a batch of revision petitions by an automotive and industrial lubricant manufacturer (assessee) by setting aside order of the Kerala Value Added Tax Appellate Tribunal (KVAT) on adopt...View More

Laments Revenue's lackadaisical approach in not giving prompt instruction to their Advocate 

Bombay HC laments Department officer’s failure to promptly instruct their Advocate in a matter where assessee challenged SCN alleging non-payment of service tax on ground of lack of pre-consulta...View More

Reverses Tribunal's order taxing works contract of Assessee under CST Act; Allows revision 

Madras HC allows Assessee’s revision thereby, sets aside Tamil Nadu Sales Tax Appellate Tribunal’s order holding that work undertaken by the Assessee doesn’t fall under works contrac...View More

Dismisses Revenue’s appeal challenging drawback granted to EOU at AIR

Delhi HC dismisses appeal filed by the Revenue, upholds the drawback granted to the Assessee (an 100% export-oriented unit) at an all industry rate (AIR); Refers extensively to the order of Revisional...View More

Directs payment of interest on delayed refund u/s 11BB: Disposes petition 

Bombay HC directs Revenue to grant interest on Rs 1.06 Crores  on refund sanctioned to Qualcomm ( Assessee) u/s 11BB of Central Excise Act; Refusing to quash the order passed by th...View More

Allows Volvo-Group rebate-claim on ‘chassis’ used to manufacture buses despite default in filing declaration 

Bombay HC allows Volvo Group India’s (Assessee) writ petition, quashes Revisional Authority’s (Principal Commissioner) order confirming lower authority’s rejection of excise-duty reb...View More

Quashes letter imposing conditions for release of goods ‘back to town’: Disposes petition 

Bombay HC sets-aside Revenue’s communication i.e. letter imposing conditions on Assessee for release of goods for ‘back to town’ i.e. (i) submit bond for 100% FOB value of the goods ...View More

Quashes SCN pending for more than 6 years; Non-adjudication citing GST implementation unjustifiable 

Bombay HC quashes SCN pending adjudication for more than 6 years, holds that relegating the Assessee to attend the SCN would be unfair, unreasonable and gross abuse of the power; Notes that SCN was is...View More

Sanctioned refund denial by Dept. pursuant to Unicorn ratio would lead to ‘total chaos’ 

Sikkim HC dismisses Revenue's appeal that sought to reverse sanctioned refund of Education Cess and Secondary & Higher Education Cess, based on SC judgement in Unicorn Industries that overruled it...View More