High Court Rulings


Quashes 'Investigating Report' issued by incumbent Assistant Commissioner SVB, directs 'personal hearing'

Karnataka HC quashes Investigating Report issued by Assistant Commissioner of Customs, Special Valuation Branch (SVB), holds the same to be violative of basic principles set out for procedure to be fo...View More

Writ Court cannot order provisional release of prohibited goods, allows Revenue's appeal

Madras HC rules in Revenue’s favour, holds that writ court cannot order provisional release of restricted/prohibited goods [second hand digital Multifunction Devices (MFDs)] and Customs Departme...View More

Quashes 'cryptic' orders alleging suspicious transactions, not preceded by assessment/inspection/SCN

Delhi HC quashes Revenue’s cryptic orders pertaining to period April 2018 to June 2020 alleging suspicious transactions against assessee; Perusing the orders, holds that “they are not only...View More

Allows conversion of Shipping-bills into Drawback-bills, Circular cannot supersede substantive provision

Gujarat HC allows amendment of shipping bills by converting them into Drawback shipping bills, declares circular No.36/2010- Cus dated September 23, 2010 to the extent of para 3(a) unconstitutional [v...View More

Allows Skoda’s petition, terms 'three months' & 90 days not pari-materia for calculating limitation

Bombay HC rules on limitation period for filing appeal against confirmation of service tax demand in terms of Section 85(3A) of the Finance Act, 1994, holds that “a month means and has to be rec...View More

Allows deposit/pre-deposit adjustment from 50% of tax-dues; refund of excess amount

Bombay HC sets-aside order of Designated Committee (DC) disallowing adjustment of deposit made towards central excise duty and interest made by assessee/petitioner for determining the ‘amount pa...View More

Assessee’s unilateral communication regarding service tax liability doesn’t render it eligible under SVLDRS

Delhi HC dismisses petition against Revenue’s rejection of Petitioner’s declaration under SVLDRS as ineligible, holding that ‘quantification’ can only mean to be a duty liabili...View More

Income/salary received as partner of firm not taxable; Quashes demand considering Revenue’s admission

Bombay HC sets-aside show cause-cum service tax demand notice issued against CA (assessee/petitioner) based on difference in its ITR and Service Tax Return considering Revenue's own admission of non-t...View More

Accepts SVLDRS declaration under ‘litigation’ category on account of no pending adjudication

Bombay HC sets aside the decision of Designated Committee (DC) rejecting the declaration under the SVLDRS made by assessee under ‘litigation’ category and its subsequent declaration under ...View More

Allows claim under MEIS considering ‘inadvertent’ mis-declaration in application

Bombay HC quashes letters/orders rejecting assessee’s (an Exporter) claim filed for benefit of MEIS Scheme on finding that the assessee was denied the incentive on the basis of a certain inadver...View More