High Court Rulings


SCN calling records for verification after refund proceedings' conclusion challenged; Madras HC issues notice

Madras HC issues notice in writ petition which challenges the issuance of Show cause notice (SCN) after the refund proceedings were concluded by the Tribunal; Writ petitioner is ag...View More

Directs provisional release of goods detained without seizure merely on CoO doubts 

Gujarat HC directs provisional release of ‘Magnesium Carbonate’ imported from Dubai which were detained by the Customs authorities merely on doubts of ‘Country of Origin’ (CoO)...View More

Residuary rate applies to ‘tyres, tubes, flabs’ sold along with tractor-trolley; Interprets Schedules ‘strictly’ 

Orissa HC holds that tyre, tube and flaps sold along with tractor-trolley as a single unit shall be taxed separately as per residuary entry and not at the rate of 4% as applicable to tractor-trolley; ...View More

Importer's eligibility to claim octroi refund on supply to Indian Navy not dependent on officer's certificate

Bombay HC rules that failure to provide a duty certified declaration by octroi officer would not make assessee-importer ineligible to refund of octroi who is otherwise eligible u/s 194(2) of Mumb...View More

Directs DGFT to process MEIS benefit after customs manual intervention in ICEGATE

Delhi HC  allows assessee-exporter's petition to direct the DGFT to process its claim of benefit under 'Merchandize Exports from India Scheme' (MEIS) after finding that error of not marking ...View More

Dismisses PIL; No action warranted against Revenue Officers duly complying with DFIA-scheme provisions 

Tripura HC dismisses PIL seeking directions to initiate appropriate action against their erring Officers who have failed to deny exemption from BCD to goods imported by Transferees under Transferable ...View More

ITC-reversal not required on 'Furnace-oil' sold by IOCL to OMCs /HT consumers; Quashes rectification

Madras HC quashes Revenue’s rectification order reversing the ITC availed by assessee Indian Oil Corporation Ltd. (IOCL/Assessee) on effecting re-sale of furnace oil, acknowledges the disti...View More

No power with Municipal Corporations/Municipalities to impose advertisement tax post GST

Karnataka HC rules that Municipal Corporations and Municipalities which are inferior corporate bodies of State do not have power to levy and collect tax on advertisement, as the authority to levy tax ...View More

Upholds amendment to Mega Exemption-Notification withdrawing works-contract exemption; No promissory-estoppel in continuing temporary reprieve

In a common order disposing 226 writ petitions, Madras HC upholds Notification No.6/2015-Service Tax withdrawing the service tax exemption granted to work contract services rendered to ...View More

Bombay HC refuses to grant interim relief at admission stage, grants liberty to Revenue to continue audit 

Bombay HC refutes to grant interim relief in a writ seeking declaration that Revenue doesn’t have power under Rule 5A of the Service Tax Rules, 1994 r/w Section 174(2)(e) of the CGST Act to cond...View More