High Court Rulings


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

Quashes proceedings initiated after 19 years, emphasizes on time-limit adherence for SCN adjudication

Gujarat HC quashes SCN proceedings initiated after a long gap absent any reason put-forth by the Department attributable for delay caused in adjudicating the matter; Notes assessee’s contention ...View More

Rejects injunction relief for demurrage/penal charges waiver by CFSs amidst lock-down

Delhi HC dismisses injunction application requiring Container Freight Stations (CFSs) to waive demurrage, ground rent, container detention charges etc. till the lockdown is functional and to permit tr...View More

DGFT's Public Notice disallowing Advance Authorization issuance amounting to FTP provision amendment, 'illegal'

Delhi HC quashes Public Notice No.35/2015-2020 dated September 26, 2019 disallowing issuance of Advance Authorization for the import of Gold Bars where export item is “Gold Medallions and Coins"...View More