High Court Rulings


Sets-aside assessment order on account of Revenue's failure in following ‘proper procedure”

Madras HC on observing that procedure of assessment hasn’t been followed, sets aside the Revenue’s order with a direction to complete the assessment within 8 sweeks; Discerns that “t...View More

Delhi HC stays penal-proceedings against Nokia SEZ for NFE shortfall, permits exit from scheme

Delhi HC stays penalty order against Nokia SEZ for shortfall in Net Foreign Exchange [NFE] obligations, permits exit from scheme on furnishing bank guarantee, with an undertaking to extend the same fo...View More

Extends protective order restraining debit in MEIS scrip citing ongoing police investigation

Madras HC extends interim protection order restraining Customs and DGFT authorities from debiting any amount pertaining to MEIS Licence/Scrip towards any payment/deductions of duties; However states t...View More

Directs consideration of Jyothy Labs' application seeking special rate-fixation for value-addition post SC VVF-ruling

Gauhati HC directs consideration of application made by assessee to the Commissioner of Central Excise and GST, Guwahati requesting fixation of a special rate as per the actual value additions to manu...View More

Quashes order levying interest on tax-amount remitted pursuant to appeal dismissal by SC

Madras HC sets-aside orders levying interest u/s 24(3) of the Tamil Nadu General Sales Tax Act, 1959 on tax amount already remitted by assessee pertaining to revisional assessment order making an addi...View More

Passing of “reasoned order” upon disagreement over SVLDRS-estimate a “missing link”; Relegates assessee

Madras HC on finding that the order of rejection by the Designated Committee (DC) under Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 (SVLDRS) suffers from a lack of reasoning and is “c...View More

Allows Sony to amend BoE, claim refund of excess CVD paid on mobile-phone import

Telangana HC directs Revenue to allow amendment in BoE u/s 149 of Customs Act to reflect rate of concessional CVD at 1% on import of mobile-phone as per Exemption Notification No. 12/2012-CE; Inferrin...View More

Upholds PRC's decision of rejecting assessee's application for scrip issuance on time-bar ground

Bombay HC upholds decision of Policy Relaxation Committee (PRC) rejecting assessee’s application for issuance of a scrip under Incremental Export Incentivisation Scheme (IEIS) on finding the sam...View More

Allows Mahindra's writ challenging entry-tax assessment, remands matter in view of SC order

Madras HC allows Mahindra & Mahindra’s writ against revision of Assessment Orders passed u/s 89 of Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990; Quashes the impugned ...View More

(DB): Dismisses batch of petitions seeking amnesty from paying penal-charges to CFSs/ICDs during lockdown 

Delhi HC (Division Bench) refuses to grant waiver of penal charges levied by Inland Container Depots (ICDs), Container Freight Stations (CFSs) or shipping lines on finding no enforceable right in asse...View More