High Court Rulings


Challenge to DA's final findings recommending ADD imposition on pneumatic tyre "premature"

Delhi HC dismisses writ filed by Bridgestone India (Petitioner) challenging the final findings of the Designated Authority, DGTR (DA) dated November 27, 2020, terming such as 'premature’; Reason...View More

SVLDRS application-rejection without attributing reasons 'not fair', remits matter for fresh consideration

Gujarat HC quashes rejection of SVLDRS application by Revenue on the ground of ineligibility under the category investigation, enquiry and audit, directs to decide the Petitioner’s application u...View More

Grants interim-relief; directs Form-C issuance on 'natural-gas' purchase by Asahi India

Bombay HC stays cancellation of registration of the assessee under the CST Act, 1956 and directs the Revenue to issue ‘C’ forms against 'natural gas' purchase by assessee, engaged in float...View More

No jurisdiction with CAG to audit accounts of Private Entity; Quashes notice 

Bombay HC quashes notice/intimation demanding audit of assessee (a private entity) by Central Excise Revenue Audit (CERA) & requiring information/records for the period 2015-16 to 2017-18 to the o...View More

Allows ‘Bills of Entry’ rectification for Tariff correction; directs customs duty reassessment

Bombay HC permits assessee for correction of mistake/error in classification of the goods and amendment of the Bills of Entry (BoE), refers to SC ruling in ITC Ltd.; Notes that inadvertently due to a ...View More

Quashes Tribunal-order allowing redemption of 'restricted goods' imported in excess of DGFT-quota

Kerala HC holds that CESTAT “fell in clear error of law” by allowing redemption of restricted ‘Canadian Green Peas’ imported in excess of prescribed DGFT quota, in lieu of paym...View More

Affirms duty demand on ‘Firewood’ sold as raw material for paper manufacturing

Orissa HC (Cuttack) affirms Sales Tax Tribunal, Full Bench order confirming demand of additional tax u/s 12(4) of Orissa Sales Tax Act on sale of firewood as raw materials for manufacturing of paper, ...View More

Quashes SVLDRS rejection, follows Thought Blurb; Revenue's 'narrow approach' defeats Scheme objective

Bombay HC sets-aside order rejecting declaration of assessee under sub-category  of “audit” within the category of “investigation, inquiry or audit” under  Sabka Vish...View More

Tax dues finalization by Dept. not necessary for determining eligibility under SVLDRS

Bombay HC holds Revenue unjustified in rejecting the Assessee’s declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS), under the category of “Investigation,...View More

Education-Cess refund once granted cannot be recovered on subsequent law alteration by SC

Tripura HC observes that recovery of Education and Higher Education Cess (Cesses) refund already granted “is wholly impermissible”, sets aside SCN issued by Assistant Commissioner (AC); Pu...View More