High Court Rulings


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

Rule prescribing 'composition certificate' cancellation for late-return filing not contrary to statute 

Andhra Pradesh HC upholds the validity of Rule 6-B(2)(iii) of the APGST Rules, which permits the assessing authority to cancel the permission granted to a ...View More

Cannot dissect Settlement Commission's order imposing interest for late duty payment for EO-default 

Delhi HC dismisses assessee-importer writ petition against the order of Settlement Commission passed u/s 127C(5) challenging  the impugned order imposing interest on delayed payment of ...View More

Citing strong prima-facie case, financial hardship, exempts Brewcraft from payment of pre-deposit 

Bombay HC exonerates Brewrcraft ( Assessee) from payment of pre-deposit until disposal of statutory appeal pending before the First Appellate Authority (FAA) acceding to Assessee’s submission of...View More

Directs for ‘fresh’ orders on pandemic period SCNs raising tax demand including Cesses 

Madras HC sets aside order seeking to recover service-tax along with Swatch Bharat Cess (SBC), Krishi Kalyan Cess (KKC) (cumulatively Cesses), interest and penalty on certain taxable services from ass...View More

Upholds CESTAT order imposing duty on Custodian for pilferage of confiscated goods 

Delhi HC dismisses appeal against CESTAT ruling that upheld the demand against the Custodian of imported goods u/s 45(3) for pilferage; Rejects the argument of Custodian that since the imported goods ...View More