High Court Rulings

Vessels not ‘goods’ post-first entry; Quashes CVD/customs-duty demand on foreign to coastal conversion 

Madras HC allows writ petition setting aside communication imposing countervailing duty (CVD) on conversion of two vessels, i.e., ‘Jug Rahul’ and ‘Jug Rishi’, from foreign to c...View More

Amendment shifting electricity-duty levy from ‘units’ to ‘net charges’, excessive delegation; Declared ultra vires 

Jharkhand HC, in batch matter, strikes down levy of electricity duty on the basis “net charges” changed from ‘units’, declares the Jharkhand Electricity Duty (Amendment) Act, 2...View More

No luxury tax on Hospital’s ICU-charges; Harps on retrospective nature of clarificatory amendment 

Karnataka HC allows writ petition and sets aside assessment order and demand notice proposing to levy luxury tax on ICU charges collected by the Assessee-Hospitals (Lalitha Healthcare, Fortis, & P...View More

Absence of limitation no defence for delayed adjudication; Quashes proceedings on account of latches 

Bombay HC (Goa Bench) allows writ petitions filed by Computer Graphics Private Limited (Assessee) and quashes two show-cause-cum-demand notices issued under the Central Excise Act, 1944, holding that ...View More

Dismisses Adani Power writ seeking declaration and refund of duty paid on electricity cleared from SEZ to DTA 

Gujarat HC dismisses Adani Power Ltd writ seeking a declaration that there was no liability to make payment of customs duty as per rates prescribed under the Notification No.21/2002-Cus, No.91/2010-Cu...View More

Pre-SCN consultation mandatory, even in cases where Department alleges fraud/suppression; Circular applies without exception 

Madras HC, in a batch petitions, quashes the SCNs and assessment orders, holding that pre-consultative process under the Central Excise Act is mandatory prior to issuance of SCN on the merits of the m...View More

DRI officials cannot be subjected to cross-examination without showing prejudice; Upholds denial 

Delhi HC upholds order and SCN of Addl. Commr. of Customs vide which Assessee’s request for cross-examination of witnesses and DRI officers who investigated the present case, was denied, observi...View More

Rejecting United-Spirits’ GST ambiguity claim on extra-neutral-alcohol, confirms interest on belated VAT payment 

Bombay HC (Goa Bench) dismisses writ petition by United Spirits Ltd. (Assessee) challenging levy of interest at 18% u/s 25(4) of the Goa VAT Act, 2005 r/w Rule 24(4) (tune of Rs. of Rs 53.58 lakh) on ...View More

Refund denial due to Revenue contemplating SLP against Vedanta ruling, unreasonable; Revive proceedings 

Orissa HC quashes an order denying compensatory interest on delayed refund of excess customs duty collected pursuant to provisional assessment nearly 18 years ago; Court notes that Assessee’s cl...View More

Charges collected by police for providing security services to private-entities not taxable prior to July-2012 

Madras HC allows writ petitions filed by the Greater Chennai Police Commissionerate (Assessee) quashing the demand on charges collected for police bundobast/security services for the period May 2006 t...View More