High Court Rulings


No-intention-to-arrest' by DRI insufficient to allay apprehension; Dismisses Revenue's challenge to 'anticipatory-bail' 

Delhi HC dismisses Revenue’s petition filed u/s 482 of CrPC challenging the order passed by the lower court that granted anticipatory bail in a case alleging smuggling of gold thereby making out...View More

Relegates assessee to appeal remedy against assessment order 

Allahabad HC relegates assessee to appeal remedy against order of assessment; Directs Appellate Authority to “examine all questions on merits by passing a reasoned order” ...View More

Cannot reject Private Warehouse License owing to 'ongoing litigation'; Distinguishes 'Offence' from 'Contravention' 

Gujarat HC holds that ongoing litigation cannot be construed as an ‘offence’ falling under para 3(2)(c) of the Private Warehouse Licensing Regulations, 2016, so as to reject the applicatio...View More

Quashes demand citing failure to justify 3.5-year delay in determining liability 

Patna HC sets aside order confirming service tax demand of around Rs. 5.27 lakh, finding that the determination of liability has been done after almost 3.5 years; Alluding to section 73 of the Finance...View More

Quashes recovery proceedings on Legal Representative absent enabling provision to assess after assessee’s demise 

Madras HC quashes tax liability fastened on legal heirs pre-2011 noting that assessee passed away prior to an assessment having made and there is no enabling provision for continuance of recovery from...View More

Department only entitled to residual proceeds from secured-assets sale, after Bank’s priority claim 

Refusing VAT Department’s charge over the immovable property sold by Canara Bank (Petitioner/secured-creditor) during SARFAESI Act proceedings, Bombay HC holds that the Tax Authority is only ent...View More

Remands for adjudication afresh over classification of ‘Seaweed Extract’, seeks reasons for differing Dept. views 

Bombay HC quashes duty demand on import of ‘Seaweed Extract’ (product) by relying on test reports that classify the product as an ‘organic fertilizer’ which can be used as a &l...View More

Revisional assessment order pertaining to liquid Carbon Dioxide classification beyond limitation: Allows writ 

Andhra Pradesh HC in writ petition pertaining to classification of purified liquid Carbon Dioxide gas and its taxability thereof, holds the revisional assessment order imposing 14.5% Value Added ...View More

Quashes multiple notices, demand for inordinate delay of over 7 years in adjudication 

In yet another writ petition pertaining to delayed adjudication of 5 Show Cause Notices (SCNs), HC noting that “for the first four impugned SCNs, a personal hearing had been held…. In spi...View More

Directs DGTR to exclude specialty-grades SPVC resins from anti-dumping investigation scope; Cites DA's 'procedural lapse' 

Gujarat HC directs the Directorate General of Trade Remedies (DGTR) to exclude specialty grade SPVC resins (imported to manufacture CPVC) from the scope of the Product under Consideration (PUC) in the...View More