High Court Rulings


Quashes AA refusal on RPC imports to manufacture CPC for SEZ-unit; Directs reconsideration 

Telangana HC quashes denial of Advance Authorisation (AA) benefit to import of Raw Petroleum Coke (RPC) for manufacturing Calcined Petroleum Coke (CPC) in Assessee’s Domestic Tariff Area (DTA) u...View More

Upholds tribunal ruling on exemption granted to imported Wireless-Access-Points usable in MIMO technology 

Delhi HC upholds ruling of CESTAT, New Delhi that interpreted exclusion entry (iv) of Serial No. 13 of the amended Notification No. 25/2005 to entail imported WAPs workable on MIMO technology for exem...View More

Absent invocation of a specific provision in SCN, imposition of penalty unsustainable 

Allahabad HC sets aside penalty imposed under Section 54(1)(15) of UP VAT Act, 2008 for transporting computers without Form 39, holding that the order is void ab initio as no notice was issued under a...View More

Commissioner's order passed without proper/sufficient hearing opportunity "vulnerable", "liable to be impeached" 

Orissa HC quashes Commissioner (A) order that held assessee’s technical support and consultancy services to foreign client as not export of services but ‘intermediary services’ solel...View More

Quashes trial-court’s order calling for records without jurisdiction; Calls it ‘patently perverse’ 

Delhi HC sets-aside order passed by the Trial Court in a miscellaneous proceeding initiated suo-moto calling for records from customs authorities on confiscated counterfeit goods imported in the name ...View More

Treadmill, dumbbells specifically for maintaining physical fitness taxable at 5% as ‘sports good’ 

Andhra Pradesh HC holds that fitness equipment like treadmill, dumbbells, rotators, fit-kit exercisers, weight lifting equipment are classifiable as ‘sports goods’ taxable at concessional ...View More

BG encashment post HC order, towards duty payment; Unjust enrichment bars refund 

Gujarat HC dismisses Ruchi Soya’s writ petition for refund of amount covered by Bank Guarantee after same became refundable following SC’s favourable order, holding that same is hit by unj...View More

Directs Revenue to file appeal after 'Canon- Dicta' giving effect to earlier HC judgment 

Delhi HC restores customs appeal against Microsoft (Assessee) before CESTAT, New Delhi directing the Revenue to file appeal and Tribunal to decide the matter on merits after the issue of proper office...View More

Accepting Director’s health, Pandemic, ED-custody as valid reasons, condones 1617 day appeal delay 

Delhi HC allows assessee’s appeal, condoning a 1617 day delay in filing the appeal before CESTAT, citing the assessee’s Director’s medical condition, COVID-19 pandemic disruptions, a...View More

SCN, Order raising demand against Doctor based on Form 26AS "without jurisdiction" 

Gujarat HC (Ahmedabad) quashes demand against Assessee, a Doctor by profession offering medical services, elucidates that “show cause notice as well as the order-in-original are without jurisdic...View More