High Court Rulings


Quashes multiple notices, demand for inordinate delay of over 7 years in adjudication 

In yet another writ petition pertaining to delayed adjudication of 5 Show Cause Notices (SCNs), HC noting that “for the first four impugned SCNs, a personal hearing had been held…. In spi...View More

Directs DGTR to exclude specialty-grades SPVC resins from anti-dumping investigation scope; Cites DA's 'procedural lapse' 

Gujarat HC directs the Directorate General of Trade Remedies (DGTR) to exclude specialty grade SPVC resins (imported to manufacture CPVC) from the scope of the Product under Consideration (PUC) in the...View More

Quashes service tax demand on practicing Advocate, citing its earlier direction to Department 

Orissa HC reiterates its earlier directions and the subsequent Department instructions that practicing individual lawyers deriving income from rendering legal service are exempt from service tax/GST l...View More

Dismisses Assessee’s review petition seeking waiver of pre-deposit for filing statutory appeal 

Bombay HC dismisses Assessee’s review petition seeking recall of the judgment upholding absolute compliance of payment of pre-deposit for filing statutory appeal; Relying upon the judgement of t...View More

Holding non-executive Director vicariously liable for Company's export obligation lapses, 'arbitrary' 

Delhi HC quashes DGFT’s order imposing fine on the non-executive Director of Company for non-compliance with export obligations, observing that the Petitioner being an independent non-executive ...View More

Personal penalty on non-executive Director for Company's default with export obligations, arbitrary 

Delhi HC quashes DGFT’s order imposing fine on the non-executive Director of Company for non-compliance with export obligations ...View More

Directs Tribunal to frame reference to decide nature of goods movement under works-contract 

Chhattisgarh HC directs Chhattisgarh Commercial Tax Tribunal (Tribunal) to frame questions of law on inter-State nature of sale u/s 3(a) of Central Sales Tax Act, 1956, in a case involving VAT assessm...View More

Quashes detention of Sikh traveler's 'Gold Kada' ruling it as 'personal effect' 

Delhi HC sets aside detention of ‘gold kada’ seized from a assessee travelling from Dubai, ruling the ‘Kada’ as a personal effect item; States “Clearly…it is one K...View More

No jurisdictional error in invoking extended limitation against Travel-Agent considering suppression, non-cooperation 

Patna HC observes that Department taking the view regarding suppression of facts by assessee ( Travel Agency) regarding non-payment of service tax on sale of travel tickets, where assessee does not pr...View More

No double benefit in claiming rebate and duty drawback; Relies on SC dicta 

Bombay HC quashes order seeking to recover sanctioned rebate along with interest on finding that “there is no double benefit” since assessee has duly reversed CENVAT credit amounts availed...View More