High Court Rulings


Expunges objectionable remarks against Advocate in order passed by Customs Commissioner

Karnataka HC expunges objectionable expression in the order passed by Customs Commissioner in writ petition filed by Advocate appearing in a customs matter; Highlighting the nobility of legal professi...View More

No 'natural justice principle' violation in not dealing with cases cited by assessee

Bombay HC finds no violation of principle of natural justice for mere omission on decision maker’s part (i.e. Commissioner) to give separate reasons in Order-in-Original (OIO) for non-applicabil...View More

Quashes rectification of order setting aside ex-parte AO citing absence of limitation prescription

Allahabad HC quashes assessing authority’s order passed u/s 31 of UPVAT Act to rectify the order passed u/s 32 by which a second composite ex-parte assessment orders (AOs) for AY 2008-09 were se...View More

Dismisses HDFC Bank's interim-relief application for "F" Form issuance on interstate ‘Bullion’ transfer

Delhi HC dismisses application filed by Assessee (HDFC Bank) claiming interim-relief by way of direction to Revenue to issue requisite ‘F’ Forms in respect of interstate stock transfers of...View More

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