High Court Rulings


Date of Notification 'publication', not 'uploading' relevant for duty determination, directs refund

Madras HC allows refund of enhanced amount of duty including the differential amount of IGST (paid under protest) incorrectly realized by Customs Department relying upon Notification issued by Customs...View More

HC : Quashes re-assessment order passed a day before lockdown, criticizes Revenue's blatant denial of substantiating document 

Gujarat HC quashes re-assessment order dated March 24, 2020 passed one day prior to imposition of lockdown raising tax dues to the tune of Rs. 1.27 crores (approx.) on the ground of breach of principl...View More

Sets-aside communication issued in SVLDRS-3 without granting fair 'hearing opportunity' during lock-down period

HC allows assessee’s request for fresh hearing on application filed by assessee under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme), remits matter back to Designated Comm...View More

Revenue Department bound by judgments of Court unless set-aside, Dismisses appeal against PayPal

Madras HC holds that Revenue is bound by the judgments of this court unless they are set aside by higher courts in appropriate proceedings; Following earlier orders of this Court, Tribunal observed th...View More

Citing COVID-19 pandemic, sets-aside AO passed without considering assessee's hardship to produce 'documentary-evidence'

Telangana HC sets aside the assessment order (AO) and notice of demand issued against the Petitioner absent opportunity to place documentary evidence in view of prevailing COVID-19 pandemic & lock...View More

Revenue cannot block portal to dis-entitle assessee from procuring Statutory-Forms citing assessment-order pendency

Delhi HC allows assessee's writ petition, directs Commissioner to unblock the portal to enable the assessee to access and procure the statutory Forms (C and F) provided u/s 6 and 6A of CST Act; N...View More

Upholds Appellate Tribunal findings on limitation period, surcharge on sales turnover and reduced rate of tax

Kerala HC dismisses assessee’s revision petitions on the aspect of levy of tax on quantity discount; Opines that Circular No.5 of 2005 dated April 04, 2005 ‘goes against the Statute, but H...View More

Delhi HC directs fresh consideration of SVLDRS declaration for waiver of interest & penalty

Delhi HC quashes communications rejecting the declarations filed by Petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 (SVLDRS), for waiver of interest and penalty for the period O...View More

Overrules Single Judge, denies zero-customs duty benefit on machine import from policy-date

Calcutta HC (Division Bench) sets-aside Ld Single Judge order holding Customs Notification dated Nov 04, 1999 issued to give effect to amended EXIM Policy 1997-2002 to apply retrospectively from the d...View More

Customs authorities cannot make any parallel enquiry once Magisterial intervention sought, quashes summons

Calcutta HC quashes summons issued to the Petitioner & its relative u/s 108 of Customs Act in connection with alleged offence u/s 133 of Customs Act on arrival at airport where Magisterial interve...View More