High Court Rulings


Vacates interim restraint against DA's final-findings; Suspends ADD revocation till petition disposal

HC rules on mid-term review findings of Designated Authority (DA) on injury to domestic industry upon revocation of Notification No. 34/2012-Cus imposing Anti-Dumping Duty (ADD) on imports of Soda Ash...View More

Bill of Entry reassessment not appealable unless 'order' passed by Proper Officer

HC rules on appealability against reassessment of bill of entry, holds that unless an order is passed in terms of Section 17(5) of Customs Act, such reassessment does not become an appealable order / ...View More

Quashes VAT on SIM replacement & lease line charges as ultra vires Constitution

HC quashes imposition of VAT on SIM replacement charges and lease line charges collected by telecom service providers; Strikes down Sections 2(u) and 2(v) of Madhya Pradesh VAT Act, 2002 which define ...View More

Inter-state movement of semi-finished missiles for warhead integration constitute 'stock-transfer', no CST leviable

Bombay HC rules on situs of inter-State sale and appropriate State for purpose of levy & collection of CST, where semi-finished goods, viz. missiles, are transferred from one State to another for ...View More

Reverse application of 'ejusdem generis' principle untenable; 'Rigid-frame columns' classifiable as "steel structurals"

HC sets aside Tribunal order, holds that 'rigid frame columns' manufactured and sold by assessee are classifiable as “steel structurals” under Schedule Entry C-55(v) of MVAT Act r/w Sectio...View More

Upholds Custom broker's license suspension absent time-limit for proceedings completion under CHALR

HC upholds suspension / revocation of custom broker’s license under Regulation 20 of Customs House Agents Licensing Regulations, 2004 (CHALR) due to mis-declaration of pieces of Red Sanders in t...View More

Interprets SC's refund directive for manufacturers; "Amout due" relatable to 'differential duty'

HC grants interim excise duty exemption to Industrial Units located in North Eastern States to the extent of 50% by virtue of Notification No. 20/2007-CE; Notes that said Notification was amended vide...View More

Upholds non-excisability of ‘Fly-Ash’; However, satisfying ‘marketability’ test, won't constitute "waste" / "scrap"

HC upholds Single Judge Bench decision which ruled that ‘fly ash’ generated during generation of electricity by burning of pulverized coal does not involve any manufacturing activity and t...View More

Shows leniency towards no registration & returns; Reduces Sec. 78 penalty to 25%

HC shows leniency to assessee, reduces penalty levied u/s 78 of Finance Act to 25% of entire tax due on deposit of balance amount within 30 days, where assessee failed to obtain registration or file S...View More

Quashes assessments denying second-sale exemption absent independent application of mind by AO

HC sets aside assessment orders denying second sale exemption under TNGST Act, states that said orders were arbitrary exercise of power and clear abdication of duties cast upon Assessing Officer with ...View More