High Court Rulings


Allows refund of entry-tax in respect of vehicles sold to Military Canteen Stores Dept. 

Madras HC holds Assessee entitled for refund of excess entry tax paid at the time of importation of vehicles in the State of Tamil Nadu which was sold to Military Canteen Stores Department (CSD); ...View More

Dismisses appeal challenging imposition of penalty on senior functionaries of Assessee-company for clandestine removal 

Gujarat HC dismisses civil appeal filed by the senior functionaries of Assessee- company under Rule- 26 of the Central Excise Rules, 2002 for clandestine removal of goods; Upholds ruling of CESTAT, Ah...View More

Quashes seizure memo sans ‘reasons’ but adjudication of notice to continue 

Patna HC quashes seizure memo issued by Customs Authorities on finding non-compliance with ‘reason to believe’ mandate but sustains Show Cause Notice; From the seizure memo infers that&nbs...View More

Sale of goods imported and stored in FTWZ not taxable 

Madras HC sets-aside demand on sale of tin and mercury imported and stored in FTWZ unit treating the same as ‘sale in the course of import’ not exigible to Central Sales Tax (CST) and Valu...View More

Upholds State's power to tax transfer of 'right-to-use' STBs; Dismisses revision petitions 

Karnataka HC dismisses a batch of revision petitions against ruling passed by Karnataka Appellate Tribunal (at Bengaluru) which held that transfer of the ‘right to use’ Set Top Boxes (STBs...View More

Upholds ruling denying refund of unutilized Cenvat Credit on account of closure of unit 

Bombay HC upholds ruling of CESTAT, Mumbai denying refund of unutilized Cenvat credit in case claimed by the Assessee subsequent to the closure of its manufacturing unit; Referring to the operative po...View More

Directs release of Lactulose allowing partial exemption; Considers past favourable order 

Bombay HC extends partial exemption on 'Lactulose Solution USP/Lactulose Concentrate USP' (which is in the nature of life saving drugs) under Sr.No. 166 (A) of the Notification No.50/2017-Customs, dat...View More

Quashes SCN against Apollo Tyres issued solely basis SAIL’s ‘norms’, adjudication delay 

Kerala HC quashes SCN issued by the Revenue seeking to recover differential excise duty arising due to short-production of MS/TMT Bars and Rods manufactured out of MS Ingots that was arrived based on ...View More

Quashes penalty on Firm’s Partner noting unserved SCN, breach of natural-justice principles 

Bombay HC in writ petition assailing personal penalty upon assessee, Partner of a firm in individual capacity, sets-aside order imposing penalty on finding that “If the Show Cause Notice propose...View More

Allows merchant exporter’s duty-drawback claim on export of unlocked/activated mobile phones 

Delhi HC allows a batch of writ petitions, holds that, act of unlocking mobile phones after they are manufactured through insertion of sim-card or ‘air-activation’ or any other process for...View More