High Court Rulings


Writ challenging 'jurisdictional error' unwarranted, 'statutory violation' rectifiable by appellate authorities

Madras HC holds that “the importance of appellate remedy cannot be dealt with in a casual manner”, while sternly reiterating that “the Courts shall not provide unnecessary opportunit...View More

Absent doubt over COO validity, allows release of goods imported under Indian Sri-Lankan FTA

Madras HC sets-aside revised assessment order (AO) passed by Dy. Commissioner (DC) vide which importer-assessee’s claim of preferential tariff rate as per Notification 26/2000 was denied on grou...View More

Allows rebate on exports where fraudulent credit entry regularised by squaring up duty liability

Madras HC holds that owing to the squaring up of liability by Assessee along with interest to regularize its mistake of fraudulent entry made in CENVAT account, directs Revenue to refund the balance r...View More

Cannot direct Commission to settle tax dispute when matter was remitted for re-adjudication

Madras HC finds no hesitation to confirm order of Central Excise & Service Tax Settlement Commission (Commission) vide which it returned the adjudication back to Adjudicating Authority; Considerin...View More

Substantial benefit under MEIS scheme cannot be denied for inadvertent human error

Madras HC holds assessee/exporter entitled to benefit under MEIS (Merchandise Exports from India) Scheme where the shipping bills reveal a clear intention to avail benefit under the Scheme; Deems as &...View More

Jurisdiction of SCN issuing authority can be agitated before Authority; Writ before Court 'premature'

Madras HC rules that a writ petition against a demand-cum-show cause notice (SCN) on the ground of jurisdictional error is premature, as even jurisdictional aspect can be canvassed before the Authorit...View More

Pending SC decision on DRI officer's capability to issue SCN, quashes CESTAT's remand

Madras HC (Madurai Bench) allows Revenue’s appeal against CESTAT’s order of remanding the matter to Adjudicating Authority, holds the same as untenable and for the Tribunal, the right proc...View More

Withholding refund of excess tax paid by assessee without recording reasons unsustainable

Telangana HC directs refund of excess tax paid by assessee to the tune of Rs. 4.4 crores absent formation of an independent opinion that “grant of refund is likely to adversely affect the Revenu...View More

Refuses to entertain writ in presence of an appellate remedy, Follows Sathya Jewellery

Madras HC dismisses writ petition, holds the Appellate Authority [i.e. Commissioner of Customs (Appeals)] competent to deal with all legal grounds raised by assessee; Assessee filed present writ petit...View More

Writ challenging Jt. Commissioner’s order claiming EO non-fulfilment without exhausting appellate remedy, untenable

Madras HC dismisses assessee’s writ assailing order-in-original (OIO) of Jt. Commissioner concerning non-fulfilment of Export Obligation (EO) in terms of Advance Authorization, states the assess...View More