High Court Rulings


Quashes proceedings absent proof-of-service of notice/order, jurisdiction assumed basis Form-26AS 

Gujarat HC quashes order passed by the Revenue noting substantial contravention of modes of service prescribed u/s 37C of Central Excise Act, 1944 after Revenue failed to demonstrate service of SCN an...View More

SCN issued by Commissioner cannot be adjudicated by lower officer; Dismisses Revenue’s writ-appeal 

Madras HC dismisses Revenue's writ appeal against the order of the Single Judge quashing the order and directing the Joint Commissioner (JC) to hold fresh inquiry noting SCN that was issued by the Com...View More

Validates Notification regulating 'Beach Sand Minerals' under Govt's policy; Dismisses writ 

Gujarat HC dismisses writ petition challenging DGFT’s Notification No. 26/2015-20, dated August 21, 2018, which added Entry No. 98A in Chapter 26 of Schedule 2 of ITC (HS), to regulate the expor...View More

Allows assessee writ appeal; Affiliation fees collected by Bangalore University not taxable 

Allows assessee writ appeal; Affiliation fees collected by Bangalore University not taxable ...View More

Cannot absolve from CST levy as transaction of Poshahar-supply qualifies as inter-state sales 

Punjab & Haryana HC dismisses writ petition challenging Tribunal’s order levying Central Sales Tax (CST) on stock transfer between one branch of assessee with another in Faridabad and Patna,...View More

Upholds validity of WB Entry Tax Act, 2012; Sets-aside Single Judge order 

Calcutta HC (Division Bench) allowing batch of appeals by State of W.B., sets aside the Single Judge judgment dated June 24, 2013 that declared the West Bengal Tax on Entry of Goods into Local Areas A...View More

Directs de novo proceedings on SCN over cosmetics export to USSR 

Delhi HC impugning Show Cause Notice (SCN) which created duty demand for failure to fulfil export obligation (EO) relating to minimum 20% of assorted cosmetics to Union of Soviet Socialist of Republic...View More

Cannot permit placing SCN 'repeatedly' in callbook and non-adjudication for several years

Delhi HC in writ petition impugning Show Cause Notice (SCN) issued by Directorate of Revenue Intelligence (DRI) which is pending adjudication for over 9 years (issued way back in 2014), quashes t...View More

Deposit by Declarant absent appeal against OIO an ‘amount-in-arrear’; Grants relief 

Gujarat HC directs Revenue to issue revised discharge certificate (Form SVLDRS-3) specifying the amount remitted by Assessee who accepted the demand imposed in Order in Original (OIO) refraining to fi...View More

Dismisses challenge to SCN for confiscation of ADCOTE 545S containing Methyl Ethyl Ketone 

Bombay HC dismisses challenge to validity of show cause notice issued by Customs Authorities Narcotics Drugs and Psychotropic Substances Act (NDPS Act) regarding confiscation of export of ADCOTE 545S ...View More