High Court Rulings


Considering pre-deposit payment made at subsequent stage, remands matter for consideration on merits

Delhi HC rules that where mandatory pre-deposit of duty demand and penalty has been made by assessee u/s 128E of the Customs Act, 1962 vide TR-6 Challan, the order of Revisionary Authority rejecting t...View More

Madras HC's interim-stay over CENVAT-credit demand confirmed against 'amalgamating company' post-merger

Madras HC grants interim-stay over CENVAT Credit demand confirmed against amalgamating company post-merger; Raising a challenge to SCN and consequent order, Petitioner argues that same have been issue...View More

Bombay HC restrains ‘coercive-steps’ in service-tax proceedings against Goan resort on JV-income

Bombay HC (Goa) grants interim-stay over proceedings in SCN demanding service-tax on gross income earned under a joint venture (JV) agreement; Petitioner, having a boutique property & resort, ente...View More

Directs release of Mercedes-Benz Engine-Oil seized beyond 12 months without notice during investigation

Bombay HC allows writ petition seeking release of consignments of Mercedes-Benz Engine Oil imported by assessee during investigation stage; Rules where the assessee did not avail the release of the go...View More

Delhi HC stays operation, execution & implementation of Look-Out Circular issued at DRI's behest

Delhi HC stays the operation, execution and implementation of Look Out Circular (LOC) issued against the Petitioner at the behest of DRI, on observing that Petitioner has made out a prima-facie case f...View More

Cannot re-demarcate power-plant in SEZ as non-processing unit to cancel LoA already issued

Delhi HC observes that direction to re-demarcate assessee’s power plant situated in processing areas of SEZ as a non-processing unit for purposes of Guidelines issued by Department of Commerce i...View More

Fitting of prescription lens in spectacle frame by Titan not 'manufacture'; allows writ

Madras HC rules that fixing/fitting of prescription lens in a spectacle frame in showroom/store is not an activity that amounts to manufacture under the Central Exci...View More

Upholds sales-tax exemption as a hotel relying upon eligibility certificate issued under Industrial Policy

Orissa HC while elucidating that Certificate issued by District Industries Centre (DIC) should have dispelled any doubt as regards Assessee’s eligibility for sales tax exemption,&...View More

Absent specification of duty-rate, ‘Lubricants’ not ‘excisable goods’; extends SVLDRS scheme benefit

Madras HC allows IOCL’s writ filed assailing the rejection of its application/declaration under the SVLDRS Scheme in respect of ‘lubricants’ that fall under Chapters 27, 34 and ...View More

Information sought by audit officers via emails not construable as ‘quantification’; upholds SVLDRS rejection

Bombay HC upholds rejection of declaration filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS Scheme] under the category of ‘Investigation/Enquiry/Audit’, sub-categ...View More