High Court Rulings


Basis SC directives, adjourns case involving delayed adjudication sine-die; Refuses to stay adjudication 

Bombay High Court disposes of writ petitions filed by Assessees recovery proceedings, on the ground that similar issues are pending adjudication before the SC against the Delhi HC judgment that dispos...View More

Grants relief to Thai tourist directing release of seized personal gold ornaments; Interprets ‘baggage rules’ 

Delhi High Court allows writ petition filed by Anjali Pandey, a Thai national, directing the Customs Department to release three gold bangles seized at the Indira Gandhi International Airport, ruling ...View More

Criminal prosecution can proceed simultaneously, if adjudication proceedings not finally determined in Assessee’s favour 

Allahabad HC quashes criminal revision against the order of Special Chief Judicial Magistrate, Kanpur which dismissed Revisionists discharge application against the Criminal prosecution initiated conc...View More

GST invoice without customs duty disclosure valid for claiming duty drawback 

Bombay HC (Goa) quashes rejection of duty-drawback claim by the Assessee due to non-disclosure of customs duty payment details in invoice holding it to be as ‘gross illegality’ and ‘...View More

Quashes confiscation of personal gold jewellery worn by foreign tourist; Allows writ

Delhi HC quashes the confiscation of gold chain and kara worn by Assessee, a Thailand-resident foreign national of Indian origin, arriving from Bangkok, and sets aside the revisionary order reinstatin...View More

CA certificate sufficient to demonstrate non-passing of duty-incidence; Allows refund to Nokia 

Delhi HC in Nokia India favour, upholds the CESTAT ruling which allowed refund of excess duty paid on import of mobile phones, determining that a Chartered Accountant’s certificate is sufficient...View More

Quashes GO's restricting PVR from collecting convenience fees for online ticket booking 

Bombay HC in favour of Cinema Hall owners (like PVR, FICCI-Multiplex Association) and online movie ticketing platform (BookMyShow), quashes the Maharashtra Government Orders dated April 4, 2013 and Ma...View More

Dismisses Pharma Co.'s writ seeking retrospective BCD-reduction, direction to modify error in customs-tariff 

Bombay HC dismisses Assessee’s writ seeking retrospective reduction of Basic Customs Duty (BCD) from 10% to 7.5% for the tariff items under the subheading 293359, holding that, “no relief ...View More

Main and sub-contractor ‘jointly and severally’ liable to tax; Differentiates L&T ratio 

Madhya Pradesh HC in appeal pertaining to additional demand with interest/penalty raised on assessee (works contractor) by adding turnover of sub-contractor, upholds the demand citing Section 7 of M.P...View More

Despite CESTAT's dismissal on limitation, refuses entertaining appeal on merits concerning internet-services taxability 

Delhi HC rejects appeal by Revenue against CESTAT order dropping demand on ‘Lease Internet Broadband services’ provided to exempted organisations (STPIs, Embassies, etc.) by holding the Sh...View More