High Court Rulings


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

Amendment restricting EPCG license holder from claiming IGST exemption challenged before Orissa HC

Orissa HC issues Notice in a challenge to condition restricting Export Promotion Capital Goods (EPCG) License holders from claiming IGST exemption when export proceeds are realized in Rupee terms;&nbs...View More

Hindustan Zinc challenges CST refund denial at merit-rate on HSD purchase before Gujarat HC

Gujarat HC issues notice to Revenue in a writ petition seeking refund of CST incidence borne by Assessee at the merit rate instead of concessional rate on HSD purchased by them due to non-grant of C F...View More

 HC: Quashes Rs. 30 crore service-tax demand against logistics service-provider; Remands matter for fresh consideration 

Bombay HC sets-aside demand for Rs. 30 crores (approx.) raised against a Logistics Company by denying abatement under Exemption Notification No. 26/2012-ST dated June 20, 2012 alleging non-s...View More

DGFT’s power to restrict validity of duty-credit certificate under TPS challenged before Madras HC

Madras HC (Division Bench) issues notice in writ petitions assailing imposition of 24-month validity period of duty credit certificate (DCC) issued under Target Plus Scheme (TPS) of FTP 2004-2009, and...View More

Appeal against rectification application eligible under ‘Litigation Category’, not 'Arrears'

Bombay HC holds that pendency of appeal u/s 85 of Finance Act, 1994 against order of AO refusing to rectify the mistake on application filed u/s 74 of the Chapter V of the Finance Act 1994, is eligibl...View More