High Court Rulings


Petroleum products dealers eligible to claim ITC on evaporation loss

Punjab & Haryana HC (Larger Bench) rules that dealers shall be entitled to ITC on evaporation loss of Petrol and High Speed Diesel (HSD), finding that disposal of evaporated Petroleum products is ...View More

Gauhati HC restrains levy and collection of entry-tax demand by District Council from Instakart

Gauhati HC restrains the Contractor of North Cachar Hills Autonomous Council (NCHAC) [Respondent], as empowered by District Council to demand entry tax on goods for which logistic support are provided...View More

Writ challenging non-issuance of pre-SCN consultation involves question of law; Grants interim-relief

Calcutta HC restrains Department to proceed against assessee with the show-cause-cum-demand notice citing non-issuance of pre-show-cause notice (SCN) consultation as per Clause 5 of Circular No.1076/0...View More

Madras HC grants interim-stay on differential duty demand levied alleging incorrect declaration in CoO

Madras HC (Division Bench) grants interim stay on demand of differential customs duty along with interest and penalty levied on assessee-importer due to incorrect declaration in Certificate of Origin ...View More

Duty-remission benefit available to new units in non-industrial areas under State Industrial Policy

Uttarakhand HC (Division Bench) sets-aside order denying benefit of Central Govt. Industrial Policy, rooted in Excise Exemption Notification No.50/2003 to new industrial units established under the ca...View More

Application before Settlement Commission filed without SCN issuance ‘defective and premature’, not maintainable

Bombay HC finds that in absence of any show cause notice (SCN) issued by Revenue against assessee, the application for settlement filed by assessee is “defective and premature”; Remarks &l...View More

Provision in 'Handling of Cargo in Customs Area Regulations' curtailing charging rent/demurrage challenged

Gujarat HC hears challenge to constitutional validity of Regulation-6(1)(i) of Handling of Cargo in Customs Area Regulations, 2009 on the ground of being ultra-vires the Customs Act, 1962, issues Rule...View More

Declares as 'ultra vires' State's Office Memorandum prescribing pre-condition for Form C/F

Bombay HC(at Goa) sets-aside portion of Goa Sales Tax Authority’s Office Memorandum (OM) which insisted that the assessee furnish an undertaking concerning payment of all taxes, interest and pen...View More

Can’t address dis-entitlement to exemption when key aspects not considered by Revenue

Meghalaya HC rules that demand of excise duty upon soya chunks manufacturer (assessee) cannot be raised by denying exemption under the Exemption Notification, without addressing 3 key aspects, i.e. wh...View More

Quashes ADD-levy against Huawei Telecommunications; Dismisses Revenue's appeal against Single Judge order 

Madras HC (Division Bench) holds that Revenue does not have the power to issue a subsequent Anti-Dumping Duty (ADD) Notification after lapse of period of validity of original ADD Notification; Upholdi...View More