High Court Rulings


Requiring personal-hearing within 24 hours of issuing notice an 'empty formality"; Revives Pre-Notice Consultation

Delhi HC sets-aside show cause notice (SCN) proposing to recover differential customs-duty u/s 28(1) of Customs Act, 1962 for non-according of adequate opportunity of personal hearing; Remarks “...View More

Inadvertent error in reward column while filing SB no ground to deny MEIS reward

Orissa HC (DB) extends benefit of MEIS reward scheme to exporter (assessee) who inadvertently ticked ‘No’ instead of ‘Yes’ in shipping bill in reward column; Sets-aside order o...View More

Bombay HC stays coercive-action in writ assailing C-Forms non-issuance, differential CST demand against Carlsberg

Bombay HC grants interim-relief in respect of Writ Petition filed by Petitioner, a beer manufacturing company challenging imposition of differential CST on inter-State sale of Beer; CST demand was rai...View More

Superintendent cannot retain amount provisionally collected from works-contractor's bills without assessment; Directs refund

Tripura HC rules that VAT amount deducted on provisional basis from assessee’s bills in course of execution of a work contract cannot be retained without adjudication/assessment by Superintenden...View More

University granting affiliation an “educational institution”; applies ‘purposive interpretation’; sets-aside assessment

Madras HC (Madurai Bench) holds that Assessee, a State University established by an Act of State Legislature (called Madurai Kamaraj University Act) granting affiliation is an “educational insti...View More

Directs Revenue to decide on re-export of sugar consignment by importers undergoing insolvency

Madras HC on the request for release and re-export of sugar by two importers, remits matter to the lower authorities as also categorically points out that the importers have themselves expressed no-ob...View More

Applying law prevalent on import-date, quashes demand on conversion of foreign-going vessel

Orissa HC observes that vessel imported by Great Eastern Shipping Company Ltd. (GESCO) which was exempt from customs duty at the time it was first called in Indian Port “cannot be made amenable ...View More

Citing 'serious factual errors', remands Tata Sky’s Set-Top Boxes/Antenna/Vouchers taxability matter

Jharkhand HC while refraining “to rectify ...factual errors”, in writ jurisdiction, remands for fresh consideration the issue of VAT liability vis-à-vis Set Top Boxes/Dish Antenna/H...View More

Dismisses revision against Tribunal's ruling on L.G.'s 'single diversification' for refrigerator & monitor unit

Allahabad HC finds no infirmity in Tribunal’s order holding that there was single diversification by L.G.’s subsidiary in India for carrying out the work to set-up manufacturing unit for m...View More

Grants license fee waiver, compensation to liquor-shop vendors for lockdown period

Tripura HC allows liquor shop vendors to claim waiver of license fee and claim compensation for periods during which the District Collector (DC) had issued orders u/s 24 of Tripura Excise Act for shut...View More