High Court Rulings


Writ seeking 'used ventilators' release and 'demurrage and detention waiver' 'premature'

Madras HC dismisses writ petition against order rejecting release of ‘used ventilators’ and requesting issuance of Demurrrage and Detention Waiver Certificate and ensure that goods are rel...View More

Declines refund of wrong tax-payment made after limitation period expiry , dismisses writ

Madras HC holds that "refund of tax if any borne by the petitioner had to be made only within a period of limitation prescribed under Section 11B of the Central Excise Act, 1944 notwithstanding the fa...View More

Orders release of warehoused goods pending random COO verification upon furnishing bond

Tripura HC, on condition of producing an indemnity bond, orders release of Bangladesh origin soybean oil within 24 hrs, lying in customs warehouse without assessment, pending random verification of Co...View More

Sustains auction-proceedings on consignment violating Plant Quarantine Regulation; grants relaxation in 'public interest'

Madras HC sustains auction proceedings in respect of consignment violating provisions of Plant Quarantine Regulation of Import in India Order, 2003 upon failure of Assessee for obtaining relaxation on...View More

Framing of assessment where assessee sought multiple extensions cannot be faulted, disposes writ

Madras HC disposes writ finding no fault in action of Adjudicating Authority in framing assessment where assessee sought extension of time over and over again; Nonetheless, “in the interests of ...View More

Dealership agreement 'to be read as whole'; Quashes demand against auto-dealer on 'trade-discount'

Madras HC (Madurai) allows writ, quashes order passed by Adjudicating Authority proposing service tax against a dealer of motor-vehicle chassis/parts (assessee) on trade discount received from manufac...View More

Customs duty within “operational debt” purview, follows Ghanshyam Mishra precedent 

Madras HC in light of the Apex Court judgment in Ghanshyam Mishra, that taxes and duties come within the definition of ‘Operational Debt’, holds that the rights of Customs Dept. to claim c...View More

Quashes ‘sketchy’ SVLDRS application rejection without assigning reasons; remits matter

Madhya Pradesh HC sets aside rejection of application under SVLDRS for not assigning adequate reasons and deems it to be “sketchy in nature”; Disposes writ without expressing any opinion o...View More

Quashes back-dated MVAT/CST assessment orders; Cites flouting of Internal Circulars, administrative approvals

Bombay HC quashes ante-dated orders of assessment under Maharashtra Value Added Tax Act (MVAT) as well as Central Sales Tax Act (CST) on finding that the orders are non-est in eye of law being passed ...View More

Instruction denying SEIS benefit to 'Service Provider to Telecom Sector' ‘ultra-vires’ the FTP

Delhi HC sets-aside instruction advising that service providers to Telecom Sector are ineligible for benefit under Service Exports from India Scheme (SEIS) announced by FTP 2015 – 2020, finds In...View More