High Court Rulings


Cancellation of Bill-of-Entries, once filed and accepted, impermissible; Restores Rs. 47.82 cr. demand 

Calcutta HC allows Revenue’s appeal and sets aside CESTAT order permitting Emami Agrotech to cancel 10 Ex-Bond Bills of Entry (BoEs) for home consumption and reinstate 7 earlier Into-Bond BoEs b...View More

Allowing resale claim on sale of polyethene bags, affirms Tribunal ruling on rate-of-tax 

Bombay HC, in a matter pertaining to rate of tax and resale claim on sale of High Density Polyethene Bags (HDPE) in which cement is sold, upholds Maharashtra Sales Tax Tribunal (the Tribunal) order wh...View More

Sets aside CESTAT-ruling due to subsequent resolution plan approval in Assessee's case 

Bombay HC sets aside CESTAT order, noting that said order was passed against an Assessee, against whom a resolution plan has been approved by the NCLT, and as such, interest of justice would be best s...View More

Medicines and ancillary health-care-services supplied during in-patient treatment, taxable as 'deemed-sale'; Upholds State's power 

In a comprehensive 191-page judgment, Gujarat HC dismisses petitions filed by Bankers Cardiology Hospitals, upholding VAT on supply of medicines, stents, implants, consumables etc. during the course o...View More

Dismissing Customs appeal, holds Moisture Test Conclusive for Areca Nut Classification 

Madras HC dismisses appeals filed by the Customs Department challenging the Single Judge’s decision quashing orders-in-original that had reclassified imported areca nuts as “raw” ins...View More

Basis SC directives, adjourns case involving delayed adjudication sine-die; Refuses to stay adjudication 

Bombay High Court disposes of writ petitions filed by Assessees recovery proceedings, on the ground that similar issues are pending adjudication before the SC against the Delhi HC judgment that dispos...View More

Grants relief to Thai tourist directing release of seized personal gold ornaments; Interprets ‘baggage rules’ 

Delhi High Court allows writ petition filed by Anjali Pandey, a Thai national, directing the Customs Department to release three gold bangles seized at the Indira Gandhi International Airport, ruling ...View More

Criminal prosecution can proceed simultaneously, if adjudication proceedings not finally determined in Assessee’s favour 

Allahabad HC quashes criminal revision against the order of Special Chief Judicial Magistrate, Kanpur which dismissed Revisionists discharge application against the Criminal prosecution initiated conc...View More

GST invoice without customs duty disclosure valid for claiming duty drawback 

Bombay HC (Goa) quashes rejection of duty-drawback claim by the Assessee due to non-disclosure of customs duty payment details in invoice holding it to be as ‘gross illegality’ and ‘...View More

Quashes confiscation of personal gold jewellery worn by foreign tourist; Allows writ

Delhi HC quashes the confiscation of gold chain and kara worn by Assessee, a Thailand-resident foreign national of Indian origin, arriving from Bangkok, and sets aside the revisionary order reinstatin...View More