High Court Rulings


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

Kalyan Jewellers challenges Rs. 80 crores demand raised invoking limitation, claims absence of suppression before Kerala HC

Kerala HC issues notice while granting stay of show cause notices (SCN) invoking extended limitation period to demand differential excise duty (12.5%) on articles of silver jewellery, hedging and gold...View More

Directs State to refund excess-tax collected from assessee through seller on inter-state HSD-oil purchase

Calcutta HC holds Assessee (buyer/Tata Steel) entitled to statutory concessional rate of tax on purchase of High Speed Diesel (HSD) oil, thereby, directs Revenue to refund the amount of excess ta...View More

CST turnover not includible in VAT turnover for determining tax liability or return-filing due-date

Madras HC holds that “there is no scope for including one turnover into another either for determining the tax liability or the determining the due date for filing the Returns", and that “...View More

Quashes impugned Notices being time barred, as Assessee filed complete declaration

Madras HC quashes impugned Notices being time barred, subject to the rider that the Assessee has filed a complete return for the respective year along with the declaration and document for completing ...View More

Revenue to explore alternatives for paying IGST-refund owing system difficulty in accepting bank-info

Gauhati HC, in a writ petition, directs Customs Department to explore other alternative means for paying the refund of IGST paid on exports from NON-EDI location noting that assessee’s bank acco...View More

Delhi HC issues notice in writ challenging capping of MEIS benefit to Rs. 2 cr. per exporter

Delhi HC issues notice in writ challenging capping of MEIS benefit to 2Cr. per exporter, for the exports made during the Sept. to Dec. 2020 vide Notification No. 30/2015-20; Petitioner’s challen...View More