High Court Rulings


Dismisses writ, lays down principles for cross-examination of persons whose statement recorded during investigation

Madras HC dismisses writ filed by assessee seeking cross-examination of persons who have given statement under section 108 of the Customs Act, 1962 as well as officers of DRI in a case of undervaluati...View More

Remits matter pertaining 'Detention Certificate' issuance for claiming Transshipment/Demurrage charge waiver

Madras HC disposes writ requesting for issue of ‘Detention Certificate’ to the Petitioner (an International Airlines) to claim waiver of Transshipment Charges billed by the Integrated Air ...View More

Upholds detention notice issued on Commission Agent, holds writ as 'altogether unnecessary'

Madras HC holds that Commercial Tax Officer (CTO) is competent to not only detain the goods u/s 67 of Tamil Nadu Value Added Tax Act, 2006 (TNVAT) but also issue notice/order u/s 72 for non-payment of...View More

Debars assessee from raising different pleas in different proceedings, refuses 'pre-deposit relaxation' plea

Chhattisgarh HC upholds Single Judge order of requirement depositing mandatory deposit before the Tribunal for preferring an appeal challenging Commissioner’s order assessing liability in view o...View More

DRI's power to search premises not restricted to importer or exporter

Punjab & Haryana HC dismisses writ filed challenging jurisdiction of DRI officials to conduct search while rejecting assessee’s contention that DRI officers could not conduct search as asses...View More

Tribunal's order directing 'provisional-release' of gold, silver imported under exemption scheme, not 'perverse'

HC finds no ‘perversity’ in order of Tribunal directing ‘provisional release’ u/s 110 of Customs Act of gold, gold jewellery and silver imported seeking exemption from payment ...View More

Non-mention of 'penalty amount' in SVLDRS-01 a 'curable'/'inadvertent' mistake, allows correction

Gauhati HC holds that Petitioner’s claim for the benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) cannot be rejected for non-mention of the penalty amount, being an ...View More

Directs refund of excess/accumulated ITC to motor-vehicle dealer, Revenue's 'going-concern' plea untenable

Madras HC quashes the order rejecting refund claim of excess/accumulated ITC for the Assessment Year (AY) 2006-2007 to 2009- 2010 to a motor vehicle dealer (assessee) in terms of Sections 19...View More

Dismisses writ seeking stay of DRI summons, 'cause of action' based on apprehension

Kerala HC (Ernakulam) dismisses writ petition as well as interim application filed praying for stay of summons issued by Directorate of Revenue Intelligence (DRI) u/s 108 of Customs Act on ground of m...View More

Quashes Rs. 11 crores demand against co-developer of DLF Info City on diesel procured from DTA 

Madras HC quashes Rs. 11 crores (approx.) demand in case of Petitioner, a co-developer of DLF Info City Developers (Chennai) Ltd., w.r.t. excise duty on procurement of High Speed Diesel(HSD) during th...View More