High Court Rulings


Quashes Entry tax demand on Synthetic based Lubricating oils, Grease & Base oil

Karnataka HC rules that no entry tax is leviable on the import of “Synthetic based lubricating oil, base oil and grease” under Entry 67 of First Schedule of Karnataka Tax on Entry of Goods...View More

Demand reduction post cut-off date substitutes earlier quantified amount, construes SVLDRS application within-time

Gujarat HC observes that correction in quantification made subsequent to cut-off date substantially reducing service tax demand (to almost 6% of original demand) would relate back to earlier quantific...View More

Re-export condition cannot be imposed on goods redemption, absolves Dy. Commissioner from perjury proceedings

Madras HC affirms CESTAT, holds that “condition of re-export could not be imposed on the assessee, while allowing the assessee to redeem the goods under Section 125 of the Customs Act” and...View More

Dismisses writ seeking rectification in assessment order, disallows review of assessment absent provision

AP HC dismisses writ challenging the Revenue’s assessment order passed in 2018, holds that if the Petitioner’s representation is allowed to be adjudicated, the same will amount to reviewin...View More

Stays Bank-Guarantee encashment by Solar Energy Corporation for Ministry's failure to supply decision-copy

Delhi HC stays encashment of Bank Guarantee (BG) by Solar Energy Corporation of India (SECI) on account of failure of MNRE (Ministry of New and Renewable Energy) to supply decision copy of Dispute Res...View More

Disposes assessee's 'contempt-petition'; Directs furnishing Bank-Guarantee in terms of SC-order

Delhi HC disposes assessee’s Contempt Petition (CP), requires Assessee to furnish a Bank Guarantee of Rs. 15 Crores to the satisfaction of Revenue (in terms of SC direction), who shall in turn r...View More

Sets-aside order confirming demand against BMW-India without considering request for further time

Madras HC sets-aside order confirming VAT liability on assessee for the year 2014-2015 citing violation of ‘natural justice’ principle, notes submission by assessee that without communicat...View More

Quashes order detaining goods for more than 6 months without notice of seizure

Bombay HC directs Customs department to forthwith release two imported consignments of goods belonging to the assessee which was detained for more than one year without notice of seizure; Notes that D...View More

Savings clause "resurrects" provision otherwise repealed, sets-aside 'ex-parte' entry tax demand

Patna HC disposes writ challenging entry tax demand to the tune of Rs. 99 lacs on the ground that no Entry Tax can be levied on the Petitioner for the period August 29, 2006 to March 31, 2008 in absen...View More

Refutes to invoke writ jurisdiction in petition challenging vires of Pan Masala Rules

Bombay HC dismisses writ challenging Rule 17(2) of Pan Masala Packing Machines (Capacity, Determination and Collection of Duty) Rules, 2008 as being ultra vires the provisions of Section 3A of Central...View More