High Court Rulings


Ascertaining correctness of job-worker's liability necessitates 'fact finding exercise'; relegates assessee to appeal

Bombay HC in a case of alleged violation of Rule 10A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 by assessee’s job-worker, dismisses writ petition in ...View More

Re-assessment of returns filed as “self-assessment” not accepted by formal communication impermissible

Orissa HC holds that if the self-assessment u/s 39 of OVAT Act for tax periods prior to October 01, 2015 are not “accepted” either by a formal communication or an acknowledgment by Departm...View More

Kerala HC’s interim-stay over service-tax demand on payment made to Mining Dept. for debris removal

Kerala HC (Ernakulam) grants interim-stay on demand of service-tax on payment made to Mining & Geology Departments for availing permission to remove rubble/debris from own land, until further orde...View More

Officer from different Dept. who hasn't passed original order cannot re-open assessment

Bombay HC holds that it is impermissible to allow an officer, who has not passed the original order of assessment, to re-open the assessment on the grounds that duty is not paid/not levied by the orig...View More

No indefinite stay on adjudication proceedings on pretext of approaching Settlement Commission

Bombay HC holds that assessee cannot be granted a stay indefinitely on adjudication proceedings for determining duty amount, interest and penalty on the basis of right to approach the Customs, Excise ...View More

Overrules objection to appeal maintainability on issue involving ‘foreign going vessel’ status determination

Kerala HC (Ernakulam) overrules objection to maintainability of appeal u/s 130 of Customs Act, 1962 deriving that the question whether ‘C S Asean Explorer’ is a 'foreign-going vessel' &ldq...View More

Notice to UOI in plea challenging SEIS benefit-denial; Allows online-application filing

Bombay HC issues notice in writ petition challenging the Foreign Trade Policy benefit dated September 23, 2021 which (i) curtails the Service Exports from India Scheme (SEIS) benefit to 5 Crores (ii) ...View More

Sikkim HC issues notice in plea challenging denial of sanctioned Cess refund to Pharma Co.

Sikkim HC issues notice in writ petition assailing denial of refund to tune of Rs. 4 crores of Education Cess (EC) and Secondary Education Cess (SEC) filed by multinational pharmaceutical company upon...View More

DRI not “proper officer” for imported goods classification; cannot stall assessment

Madras HC holds that for purpose of classification and valuation of imported consignment of goods (Areca nuts), DRI officers are not ‘proper officers’ as defined u/s 2(34) of Customs Act, ...View More

Quashes refund rejection basis an intra-departmental communication; DRI letter not an order

Madras HC observes that “Rejection of the refund claim …..merely based on a intra-departmental communication is not sufficient” adding that DRI communications which led to assessee ...View More