High Court Rulings


Citing procedural lapses, quashes order disallowing ITC on account of vendor's registration cancellation

Gujarat HC quashes assessment notice and consequent order raising VAT demand along with interest and penalty at 150% noting “many procedural lapses ……. going to the root of the mat...View More

Directs unfreezing of bank account owing to lapse of time-period 

Bombay HC directs the Revenue to unfreeze the seized bank account finding it “without any sanction of law”; Rebuts Revenue’s submission that account was frozen for alleged illegal av...View More

Amount admitted in tax-returns construable as ‘quantified-amount’ for purpose of SVLDRS eligibility

Kerala HC rules that amount admitted by Petitioner in tax-returns should be taken as 'quantified amount' for the purpose of testing eligibility for availing benefit under 'Sabka Vikas (Legacy Dispute ...View More

Setting aside of an order by a superior or appellate authority renders order ‘inoperative’

Bombay HC allows release of caustic soda imported by assessee from Dubai, discards Revenue’s plea that seizure and subsequent confiscation is justified since at the time of arrival on import, th...View More

Condemns Revenue's lackadaisical approach in not showing urgency by filing appeal, directs goods-release

Bombay HC allows release of imported watch in terms of Appellate Authority’s order which set aside order-in-assessment; Condemns Revenue’s lackadaisical approach in not showing any urgency...View More

Directs consideration of provisional release of high end wrist watches, relies on DB decision

Delhi HC directs Revenue to provisionally release foreign brand wrist-watches seized by the Directorate of Revenue (DRI) upon receipt of an application for provisional release from assessee; Observes ...View More

Allows correction of 'inadvertent-mistake' in SVLDRS Form, directs Revenue to pass 'reasoned-order'

Gauhati HC dismisses rejection of application made under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) on account of inadvertent mistake by assessee stating the duty payable by them ...View More

Upholds goods-release to 'original-importer', disregards claim of high-sea sales/civil-action vis-a-vis foreign exporter

Madras HC (Madurai) upholds import assessment order releasing goods (Cashew Nuts) to Krisenter Impex (original importer), thereby rejecting assessee’s claim that title to the goods was transferr...View More

Dismisses appeal against CESTAT order ordering provisional goods release/reducing bank-guarantee, being 'infructuous'

Madras HC dismisses the appeal filed against the CESTAT order which found no malafide intention on part of assessee and ordered provisional release of goods on submission of Bank guarantee of 7.5% of ...View More

Quashes Rs. 27 crores demand-notice issued by Joint-DGFT, cites lack of jurisdiction/authority

Madras HC via video conferencing quashes demand notices issued by Joint Director General of Foreign Trade (Joint DGFT) to the tune of Rs. 27 crores seeking to regularize the EPCG licenses issued to th...View More