High Court Rulings


Rebukes assessee, dismisses “no hearing opportunity” claim, affirms Revenue’s show-cause notices 

Madras HC opines that writ petitions challenging show-cause notices for multiple assessment years assailing that no opportunity for hearing was given is “only an abuse of process of this Court&r...View More

“Seizure” a “drastic measure”, can’t indefinitely defer confiscation notice for provisionally-released seized goods

Bombay HC disposes of writ petition assailing seizure memo issued against an exporter's (assessee) consignment, remanding the matter to adjudicatory authority; Rules that “...seizure of goods in...View More

Notice, audit-orders against petrol-dealers alleging VAT evasion, barred by limitation, and violate 'natural justice'

Bombay HC quashes notices dated September 25, 2020 and consequential orders of audit against retail petrol pump dealers in Union Territory of Dadra and Nagar Haveli, observing that the said orders wer...View More

Unintentional delay by Revenue not a ground to deny interest on delayed refund

Bombay HC allows interest on delayed payment of refund u/s 11BB of Central Excise Act, rules “once there is delay in payment of refund within three months from the date of receipt of application...View More

DGFT to examine ‘actual user’ condition mandate validity; Quashes order & remands matter

Bombay HC quashes order raising demand on premise of breach of ‘actual user’ condition in license issued for import of maize (corn) under tariff quota rate (TRQ) scheme, as also sets-aside...View More

Rajasthan HC stays entry-tax demand against Tata Teleservices on imported goods

Rajasthan HC (Division Bench) stays entry-tax demand on goods imported from outside India, against assessee (Tata Teleservices Ltd.) u/s 15 of Rajasthan Tax on Entry of Goods into Local Areas Act, 199...View More

Copy of order declaring imposition of IGST on oxygen concentrators for personal use ‘unconstitutional’ 

Delhi HC detailing the concerning scenario the Country is faced-with in relation to scarcity of liquid medical oxygen, holds as “unconstitutional” the imposition of IGST on oxygen concentr...View More

Reverses CESTAT, unclear Superintendent ‘sealing order’ no bar to deny abatement to 'tobacco manufacturer'

Tripura HC quashes CESTAT, Kolkata judgment which disallowed benefit of abatement of duty to assessee (a manufacturer of Jarda Scented Tobacco) for unclear sealing order of Superintendent of Central E...View More

Dismisses challenge to validity of 'Goa Cess on Fluid Milk (Control) Act'; Levy 'non-discriminatory'

Bombay HC (Goa) upholds validity of Goa Cess on Fluid Milk (Control) Act, 2000 and Goa Cess and Fluid Milk (Control) Rules, 2001, levying a cess on fluid milk for use of facilities, infrastructure or ...View More

'Gunny Bags' sold separately along with rice exigible to tax at 8%, upholds Tribunal

Orissa HC holds that Gunny Bags sold separately by Assessee along with rice to Food Corporation of India (FCI) is exigible to tax at 8% under Orissa Sales Tax Act, 1947 (OST Act); Thus, upholds Tribun...View More