High Court Rulings


Merely repeating HC remand directions without assessing OIO, an abdication of authority

Meghalaya HC directs CESTAT to adjudicate a matter of vehicles seizure found to be smuggling dry betel nuts from Myanmar afresh for the second time “uninfluenced by any observations contained in...View More

Deprecates Revenue's issuance of pre-show cause notice consultation & SCN on same day, imposes cost

Gujarat HC slaps costs on Addl. Commissioner of CGST, Ahmedabad for issuing an illusory pre-show cause notice to Petitioner hours before issuance of pre-show cause notice consultation; Notes that the ...View More

Limitation issue not directly/proximately related to rate/value, appeal from CESTAT-order maintainable

Bombay HC (Larger Bench) settles the conflicting views of Division Bench by ruling that appeal u/s 35G of Central Excise Act is maintainable before HC when issue is limited to the extent of demand bei...View More

Cannot invoke Cr.P.C. provision for disposal of goods confiscated under Customs Act

Delhi HC holds that goods confiscated under Customs Act cannot be disposed of under Code of Criminal Procedure, follows own decision in PRK Diamonds; Notes that, Dry Dates imported by Assessee from Du...View More

No penalty where assessee filed second BoE as old one got purged/erased in ICEGATE

Madras HC allows waiver of late filing charges imposed on importer (assessee) on account of filing second Bill of Entry (BoE) where first BoE was purged and erased by ICEGATE system architecture; Note...View More

Ascertaining correctness of job-worker's liability necessitates 'fact finding exercise'; relegates assessee to appeal

Bombay HC in a case of alleged violation of Rule 10A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 by assessee’s job-worker, dismisses writ petition in ...View More

Re-assessment of returns filed as “self-assessment” not accepted by formal communication impermissible

Orissa HC holds that if the self-assessment u/s 39 of OVAT Act for tax periods prior to October 01, 2015 are not “accepted” either by a formal communication or an acknowledgment by Departm...View More

Kerala HC’s interim-stay over service-tax demand on payment made to Mining Dept. for debris removal

Kerala HC (Ernakulam) grants interim-stay on demand of service-tax on payment made to Mining & Geology Departments for availing permission to remove rubble/debris from own land, until further orde...View More

Officer from different Dept. who hasn't passed original order cannot re-open assessment

Bombay HC holds that it is impermissible to allow an officer, who has not passed the original order of assessment, to re-open the assessment on the grounds that duty is not paid/not levied by the orig...View More

No indefinite stay on adjudication proceedings on pretext of approaching Settlement Commission

Bombay HC holds that assessee cannot be granted a stay indefinitely on adjudication proceedings for determining duty amount, interest and penalty on the basis of right to approach the Customs, Excise ...View More