High Court Rulings


Food supplied by Taj Residency to Indian Airlines for in-flight catering taxable at concessional rate 

Telangana HC, granting relief to Taj Residency (Assessee), dismisses Revenue’s tax revision against the order of Sales Tax Appellate Tribunal, Hyderabad, holding that for AYs 1997–98, the ...View More

Denial of cross-examination not natural justice violation when Assessee fails to cooperate with proceedings 

Delhi High Court dismisses the assessee’s plea of natural justice violation against DGGI Mumbai’s demand order over alleged clandestine pan masala manufacture in Dabri, observing that &ldq...View More

Revocation of Form-‘C’ for procurement of High-Speed-Diesel by Vedanta due to GST migration invalid 

Bombay HC (Goa) in twin matters concerning denial of Form-C for procuring High Speed Diesel (HSD) at a concessional rate to one of the largest exporters of iron ore, quashes order to the extent that G...View More

Used digital device import do not require Environment Ministry approval; Directs provisional-release 

Madras HC grants provisional release of various models of Second hand highly specialised equipment namely the Digital Multifunction Print Copying and Scanning machines/devices (MFDs) pending investiga...View More

Grants provisional-release of second-hand highly specialized Digital Multifunction Devices despite no-permission from MeITY, Environment Ministry 

Madras HC in a batch of writ petitions permits provisional release of second-hand digital Multi-function Devices (MFDs) on the strength of a prima facie view of the importers that MFDs are Highly Spec...View More

Quashes Customs' Public Notice restricting GST on auctioned-cargo; Rules CFS liable to collect as 'supplier'

Madras HC allows writ petitions by Container Freight Stations (CFS/Assessees) challenging the Public Notice No.17/2021 regarding GST on the clearance of uncleared/unclaimed cargo, and letter issued co...View More

White Petroleum Jelly manufactured by Hindustan-Unilever classifiable as ‘Drug’, not 'cosmetics; Attracts lower tax-rates 

Madhya Pradesh HC (Indore Bench) holds that “White Petroleum Jelly of IP grade manufactured and sold by appellant under a valid drug licence is liable to be classified as a category of drug and ...View More

SCN untenable on Reliance’s EOU for LPG cleared to DTA, citing voluntary pre-SCN duty-payment

Gujarat HC dismisses Revenue’s appeals against CESTAT order which deleted the  penalty on Reliance Industries Ltd (Assessee) u/s 114A of the Customs Act, 1962 ...View More

SCN untenable on Reliance’s EOU for LPG cleared to DTA, cites voluntary pre-SCN duty-payment

Gujarat HC dismisses Revenue’s appeals against CESTAT order which deleted the  penalty on Reliance Industries Ltd (Assessee) u/s 114A of the Customs Act, 1962 ...View More

Bombay HC allows exemption to Raymond Limited for manufacture of polyester tops 

Bombay HC allows exemption to Raymond Limited (assessee) for manufacture of polyester tops; On interpretation of the term 'staple fibres used in serial No.10 of Notification No.30/2004 dated July 09, ...View More