High Court Rulings


'Modification' not substitute for 'review', rejects petition against order directing second-hand machine release 

HC rejects Revenue’s modification petition against order directing release of second hand digital Multifunction Print & Copying Machine upon payment of applicable duty on enhanced value; Rej...View More

Overrules DB, Govt. can retain 'excess' auction proceeds following 'absolute' confiscated property vesting

HC Larger Bench (LB) holds that Government can retain excess auction proceeds after adjusting customs duty, interest, penalty and redemption fine where importer did not made such payment within time s...View More

Tribunal's non-adjudication of 'additional ground' justified, PP Powder used as raw-material not 'chemical'

HC rules in favour of Revenue, holds Tribunal as legally justified in not adjudicating on additional ground relating to levy of sales tax on surrender of Exim Scrips, which was never agitated in earli...View More

Disposes writ, allows Department to conduct service tax audit under GST regime

HC disposes assessee’s writ, allows Department to conduct service tax audit under Finance Act, 1994 subsequent to introduction of GST; Remarks, prima-facie reading of Sections 173 and 174 of CGS...View More

Follows Gujarat & Delhi HC, stays service-tax proceedings initiated under GST regime

Jharkhand HC grants ad-interim relief in respect of fresh service tax proceeding under Finance Act, 1994 initiated under GST regime; Relying upon various SC precedents, assessee argued that action com...View More

Tribunal to decide 'unbranded' software taxability, directs assessee to furnish requisite material/documents

HC remits matter to Tribunal to decide taxability of unbranded (uncanned) software, while noting that despite issuance of SCN, no agreement or contract was ever filed or brought to notice of assessing...View More

Allows writ, quashes demand on road maintenance, repair for period June '05 to Sept '08

HC allows assessee’s writ, quashes demand in respect of management, maintenance or repair of road, for the period June 16, 2005 to September 30, 2008 u/s 65(105)(zzza) of Finance Act, 1994 ...View More

Upholds CELEBI's denial of demurrage waiver w.r.t. 'aircraft engine' despite penalty invalidation

HC dismisses assessee’s writ, denies refund of demurrage amount paid to CELEBI to tune of Rs. 5.5 crores for securing release of aircraft engine where detention was held as ‘justified&rsqu...View More

Upholds DA's recommendations against ADD imposition on battery imports from China & Vietnam

Delhi HC dismisses assessee’s writ challenging findings of Designated Authority (DA) recommending against imposition of anti-dumping duty (ADD) on import of AA Dry Cell Batteries from People&rsq...View More

Grants interim relief, permits solar modules clearance without Safeguard Duty payment subject to BG/bond 

Madras HC admits writ petition while allowing clearance of modules for solar power project upon furnishing a bank guarantee (B/G) for 50% of amount of safeguard duty (SG) and bond for remaining amount...View More