High Court Rulings


CESTAT unjustified in rejecting Assessee's application, expunges fraud remark made on mere allegation

Bombay HC holds that CESTAT was not justified in rejecting the application filed by the Assessee for recalling the finding of fraud, sets aside the order in its entirety and expunges the finding of fr...View More

Intimation of extension beyond original 'seizure period' statutorily prescribed impermissible, directs goods-release

Madras HC quashes intimation issued by Revenue u/s 110(2) of the Customs Act, 1962 proposing to extend time prescribed for issuance of notice w.r.t. seized goods and calling for objections for determi...View More

Citing violation of natural justice/statutory provisions, quashes order confiscating 'smart plugs'

Bombay HC quashes Revenue’s order confiscating goods (smart plugs with extension sockets) & imposing penalty on Syska LED Lights, cites same as “being in violation of the principles of...View More

Invocation of quasi-judicial powers 'unilaterally' to recover Education-Cess post Unicorn ruling "without jurisdiction"

Gauhati HC allows a batch of writ petitions, quashes demand-cum-show-cause-notice seeking to recover Education Cess and Secondary and Higher Education Cess, issued pursuant to SC judgment in case of U...View More

Applying SC Canon ratio, quashes proceedings initiated by DRI proposing penalty on importer

Madras HC quashes SCN issued by DRI proposing penalty on assessee-importer as well as it Managing Director, applies SC decision in Canon India; Infers that in the instant case too, much like Canon cas...View More

Quashes Single Judge order dismissing writ on maintainability ground; Cites interim stay granted in similar matter

Madras HC (Division Bench) allows writ appeal, holding that issue is pending since 2016 and stay was granted in similar matters pertaining to taxability of incorporated clubs, sets aside Single Judge ...View More

Dispels Revenue’s plea of ‘alternate remedy’ against assessment order, cites ‘natural-justice’ principle violation

Andhra Pradesh HC dispels Revenue’s notion that writ petition is not maintainable in light of alternative remedy available under statute citing violation of principles of ‘natural justice&...View More

Policy circulars amending FTP provisions, curtailing SEIS benefit to 'shipping agent' 'ultra-vires'

Bombay HC declares policy circulars in so far as they seek to add and amend provisions of Foreign Trade Policy 2015-20 (FTP) by inserting additional conditions to curtail the rights/benefits claimed b...View More

Sets-aside CESTAT's direction to issue fresh SCN; Assessee cannot be worse-off in own appeal

Madras HC holds that the direction issued by CESTAT to the original authority to issue a fresh show cause notice (SCN) to the Assessee, engaged in the manufacture of caustic soda and chloromethane pro...View More

Quashes re-assessment initiated after 7 years of final assessment absent pendency of any proceedings

Gujarat HC quashes re-assessment initiated after more than 7 years of assessment finalization absent pendency of proceedings under the Gujarat VAT Act (Act) at the time of issuance of SCN; Rules that ...View More