High Court Rulings


Dismisses challenge to ADD extension absent gap after expiry; Distinguishes SC ratio

HC dismisses challenge to 1-year extension of Anti-dumping duty (ADD) on import of ‘plain gypsum plaster board’ vide Notification No. 26/2017-Cus (ADD), absent void/gap between expiration ...View More

Absent fraud, quashes re-assessment citing camouflage of 'inter-state' sale as 'stock-transfer' 

HC quashes re-assessment proceedings which revoked exemption of turnover on stock transfer of semi-finished goods u/s 6A of CST Act on strength of declaration in Form-F, absent fraud, misrepresentatio...View More

Storage of molasses in earthen pits within factory does not constitute 'removal'

No excise duty payable on molasses stored in earthen pits, viz. katcha pits located within the factory premises; HC rejects Revenue contention that since molasses were stored in earthen pits without r...View More

Dismisses writ; Notification restricting boric acid import for non-insecticidal use not unreasonable

HC rejects challenge to Notification dated April 7, 2006 restricting import of boric acid for non- insecticidal purposes subject to import permit issued by Central Insecticide Board and Registration C...View More

To hear challenge on curtailment of export benefits under Advance Authorisation Scheme

Delhi HC issues notice to Revenue, shall hear petition challenging curtailment of duty exemption benefits under Advance Authorisation scheme of Foreign Trade Policy, post implementation of GST; While ...View More

Condition of self-assessed tax payment for C-Form, illegal; Circular cannot override Statute 

HC allows assessee’s writ petition, holds Revenue’s action in terms of Circular dated November 16, 2009 not allowing assessee to generate online Form-C on ground of non-payment of self-ass...View More

Rejects ‘Ujala Supreme’ fabric whitener classification under residuary entry, upholds lower rate

HC upholds taxability of ‘Ujala Supreme’ Fabric / Laundry Whitener at 4% or 5% as “Synthetic Organic Colouring Matter” under Entry 69, sub-entry 119 of Part-B of Schedule-IV to...View More

CA Certificate & Balance Sheet not primary documents to rebut unjust enrichment presumption

HC upholds CESTAT order, absent furnishing of primary documents such as sales invoices & packing list, producing Chartered Accountant’s certificate, Balance Sheet and ledger account would no...View More

Audit selection absent prior hearing & reasoned order, not violative of natural justice 

HC dismisses challenge to assessee’s selection for audit u/s 43 of West Bengal VAT Act without meeting principles of natural justice; Rejecting assessee’s plea that Commissioner is obliged...View More

Quashes Circular denying CST reimbursement on inter-EOU procurements; Recovery after 7 years prohibited 

HC allows assessee’s challenge to Ministry of Commerce Circular dated April 11, 2014 which restricted reimbursement of CST to goods purchased by EOU from DTA, quashes ensuing order-in-original d...View More