High Court Rulings

Bakery products ineligible for sales tax exemption under 1987 GOP; Upholds Appellate Tribunal’s ruling 

Madras HC upholds the ruling of Tamil Nadu Sales Tax Appellate Tribunal which held that bakery products sold from a restaurant/snack bar licensed by the Corporation of Chennai, is not eligible for sal...View More

Copy of Delhi HC-judgment holding redemption fine forms part of ‘duty, interest, penalty’ under SVLDRS 

Delhi HC directs reconsideration of the Sabka Vishwas (Legacy Dispute Resolution/SVLDRS) Scheme application, SVLDRS-01 by holding that “redemption fine would be covered under duty, interest and ...View More

Quashes CAAR-ruling refusing renewal application in case of Apple Watch Bands; Orders fresh consideration 

Bombay HC allows Apple India writ petition, quashes the Customs Authority for Advanced Ruling (CAAR) which refused to entertain a renewal application in case of Apple Watch non-leather Bands; Observin...View More

Slaps costs on Revenue for unjustly denying VAT-refund to L&T despite clear audit-report, self-assessment 

Tripura HC allows Larsen & Toubro Ltd's (Assessee) writ petition relating to refund of works contract VAT TDS for FY 2014–15, directs VAT authorities to process and refund the excess amount ...View More

Rules on fake DEPB scrips/TRA fraud; Upholds duty, restores penalties, rejects co-noticee Settlement immunity 

Madras HC delivers a common judgment in a massive batch of 78 connected appeals filed by importers, licence brokers, traders, and the Revenue, arising out of fraudulent use of forged Duty Entitlement ...View More

Export duty inapplicable on goods supplied from DTA to SEZ; Declares Rule-27 proviso ultra vires 

Andhra Pradesh HC strikes down 5th proviso to Rule 27(1) of the Special Economic Zone (SEZ) Rules, 2006 as ultra-vires the Special Economic Zones Act, 2005, finding that the SEZ Act does not authorize...View More

Parallel appeal and rectification remedy impermissible; Slaps costs for wasting judicial time with delay-condonation-plea 

Bombay HC (Nagpur Bench) imposes costs of Rs 5000 on Assessee for wasting court’s time going into the question of condoning delay (184 days) in filing appeal before the HC u/s 35-G of the Centra...View More

Quashes proceedings absent mandatory pre-consultation notice; Allows Revenue to re-initiate after holding consultation 

Bombay HC allows writ petition challenging SCN demanding Rs. 3.26 crores service tax, on the ground that it was issued without mandatory pre-consultation as required by CBEC Circular No. 1053/2/2017-C...View More

Only writ courts may waive pre-deposit in rare circumstances; CESTAT lacks such power 

Delhi HC dismisses Assessee’s customs appeal against CESTAT rejection of appeal on ground of failure to comply with pre-deposit condition; Observing that “..CESTAT does not have the power ...View More

SFIS benefits exclusively for Indian-developed brands, not for well-established foreign ones 

Madhya Pradesh HC dismisses Cummins Technologies India’s writ petition challenging DGFT’s decision denying the benefits of ‘Served From India Scheme (SFIS) and subsequent direction t...View More