High Court Rulings


Quashes 'seizure' effected 2 years after re-import of vehicle availing Exemption Notification benefit

HC holds Revenue’s extreme action of seizure of re-imported vessel after lapse of about 2 years from date of issuance of 'out of charge' order without putting assessee to ‘notice’ as...View More

Dismisses writ challenging shifting of Chief Commissioner's Office from Shillong to Guwahati

Meghalaya HC dismisses challenge to Notification No. 13/2017 -Central Excise (N.T) dated June 9, 2017 and Circular dated February 20, 2019 issued by Joint Commissioner, Shillong with regard to shiftin...View More

Upholds CENVAT credit denial on duty paid as per Settlement Commission order

HC upholds denial of assessee's claim for CENVAT Credit with respect to customs duty paid on imported goods under the order of Settlement Commission; Notes that Revenue had issued Show Cause Notice (S...View More

Allows ITC on 'coal' used for 'electricity' generation, utilized exclusively in manufacturing final goods

HC holds assessee entitled to ITC u/s 18(4)(iii) of Jharkhand VAT Act, 2005 (JVAT/Act) on coal utilized for generation of electricity in captive power plant, which in turn, was exclusively used for ma...View More

Bombay HC restrains coercive steps for ST recovery towards collection of toll

Show-cause notice (SCN) for recovery of service tax dues with respect to collection of toll for the period October 2013 to June 2017, challenged before Bombay HC; Show cause notice is issued by Additi...View More

Dismisses writ challenging SCN denying preferential duty on imports from Malaysia, relegates matter

Bombay HC dismisses assessee’s writ petition challenging show cause notice (SCN) issued by Customs authorities seeking to deny concessional rate of duty on goods imported from Malaysia disputing...View More

'Intention to evade tax' not presumable, quashes penalty on EOU for mere technical defect

HC allows assessee’s revision application, quashes penalty imposed u/s 15-A-(1) (O) of U.P. Trade Tax Act, 1948 on 100% EOU for a mere technical defect in Form-31 absent any intent to evade tax;...View More

Cannot condone appeal-filing delay while exercising powers of judicial review, dismisses writ

HC dismisses assessee’s writ challenging dismissal of appeal by First Appellate Authority on ground of being filed beyond maximum statutory period of 90 days, finds no reason to interfere with C...View More

Tribunal's direction to deposit 50% of total tax dues for granting stay, 'reasonable'

Bombay HC dismisses assessee’s writ, finds that Tribunal’s order directing the assessee to deposit 50% of total tax dues as a condition precedent for stay of Dy. Commissioner’s order...View More

Importer challenges show-cause notice denying preferential duty benefit over India-Malaysia dispute

Bombay HC begins hearing challenge to show cause notice (SCN) issued by Customs authorities seeking to deny concessional rate of duty on goods imported from Malaysia; Revenue disputes genuineness of '...View More