High Court Rulings


Exporter liable to refund duty drawback even where write-off is permissible under FEMA 

Delhi HC upholds ex parte order of Revisional Authority (Addl Secretary, FinMin) rejecting the revision application against an order confirming demand of duty drawback availed by assessee-exporter in ...View More

Modulation of pre-deposit conditions possible under writ powers considering case peculiarity

Karnataka HC partly waives off the requirement of pre-deposit for filing a second appeal before the Karnataka Appellate Tribunal (KAT) on the ground that court in the exercise of its writ powers can m...View More

Quashes cess assessment order citing ‘unreasonable’ time taken to conclude proceedings

Bombay HC partly quashes demand of cess against Siemens Ltd. (assessee) for bringing goods within limits of Navi Mumbai Municipal Corporation (NMMC) owing to unreasonable amount of time (10 years...View More

Warranty replacement by dealer against credit notes issued by OEM is ‘sale’

Karnataka HC allows Revenue’s revision petition, holds that warranty replacement by dealer against credit notes issued by OEM (Tata Motors formerly known as TELCO)  to meet OEM’s warr...View More

Sets aside order imposing penalty despite Division Bench's interim protection restraining coercive steps

Madras HC sets-aside Revenue’s order taking coercive steps by imposing penalty on the Assessee despite Division Bench’s interim order restraining the same; Assessee is engaged in the manuf...View More

Cannot fasten 'Steamer Agent'/'Importer' with tax liability under RCM on CIF import transaction 

In a 103 pages judgment, Madras HC holds that service tax cannot be demanded from “steamer agents” or “importers” in India on transportation of goods by foreign vessels in...View More

Revenue cannot withhold release of goods post payment of Redemption Fine

Delhi HC directs Revenue to handover the seized goods (watches) to the Assessee on finding no justification for to withhold the release of the said goods even after payment of redemption fine; Hol...View More

Iron-scrap taxable at point of purchase by last dealer in State: Dismisses assessee's revision 

Andhra Pradesh HC upholds appellate order passed by Sales Tax Appellate Tribunal (STAT) confirming revisional order passed by Deputy Commissioner (cumulatively, lower authorities) under Andhra Pr...View More

Quashes levy on materials procured by Power-Grid from outside State & transferred to contractor

Jammu & Kashmir HC answers reference in assessee’s favour, rules that the act of importing/purchasing goods (tower material, conductors, sub-station material, steel, cement) from outside the...View More

Quashes Kirloskar Brother's refund rejection on ground of limitation, existing dues 

Jharkhand HC observes that refund application for excess demand could not have been rejected on the ground of limitation since Rule 19(2)(a) is de hors the provision of Section 52 of the JVAT Act; HC ...View More