High Court Rulings


UP cannot impose VAT on Reliance’s inter-State natural gas sales 

Allahabad HC (Lucknow Bench) holds that sale of natural gas extracted from KG basin to customers in State of U.P., through Gas Sales and Purchase Agreement is not an intra-state sale but is an inter-s...View More

Suppression of wrongly availed CENVAT-credit in ER-1 attracts automatic penalty despite duty payment before SCN-issuance

Madras HC, ruling in Department’s favour, upholds the decision of CESTAT Chennai and holds that imposition of penalty becomes automatic where the assessee fails to disclose the true particulars ...View More

Customs Act special legislation, while BNSS general law; Criminal Courts lack jurisdiction in vehicle-seizures

Gauhati HC sets aside the order of Additional Session Judge ( Fast Track) that directed release of a truck which was seized by DRI in connection with duty evasion on cigarettes of forei...View More

Quashes revision notices for defying Appellate remand directions in Mondelez ‘Tang’ assessment case 

In Mondelez India Foods Private Limited’s challenge to reassessment notices issued by the Deputy Commissioner seeking to reclassify and levy VAT under TNVAT Act on the entire turnover pertaining...View More

Deliberately carried gold bar through green channel; Upholds confiscation with penalty 

Delhi HC upholds the confiscation of a 250 gm gold bar along with the penalty of Rs. 1,40,000/-, saying that “… this Court is of the opinion that the Petitioner, having deliberately carri...View More

Proper-officer must draw samples in presence of owner u/s 144; Declares seizure as illegal 

Gujarat HC, while declaring the seizure of imported Distillate Fuel Oil as illegal, affirms that Section 144 of the Customs Act, 1962 mandates that the proper officer has to draw the samples in the pr...View More

Dismisses petition against SCN which denies preferential duty rates to copper tubes/pipes under AIFTA 

Delhi HC agrees prima facie with the Revenue that, under the domestic laws it has the power to reject or suspend ‘preferential tariff treatment’ extended under treaties such as the Associa...View More

Split verdict on State’s power to levy cess on water used for electricity generation 

Uttarakhand HC (division bench) delivers split verdict on State’s power to levy cess on water used for electricity generation. ...View More

By a 2:1 majority, invalidates Water Cess on hydropower generation as ultra vires 

Following a split verdict on the validity of the Uttarakhand Water Tax on Electricity Generation Act, 2012, the Uttarakhand High Court (Third Judge), upon reference by the Acting Chief Justice, by a 2...View More

JDA between landowner-developer amounts to 'barter/exchange', not sale; Upholds Tribunal’s ruling 

In a significant matter, Karnataka HC dismisses Revenue’s revision petition against the Karnataka Appellate Tribunal ruling which held that the joint development agreement (JDA) between the land...View More