High Court Rulings


Quashes DRI / DGCEI powers to issue SCNs before April 2011 absent "proper officers" 

Delhi HC quashes powers of DRI / DGCEI officers to issue show cause notices for assessment / re-assessment u/s 28(11) of Customs Act prior to April 8, 2011, holds that such officers are not ‘pro...View More

Admits challenge to ST levy on sale of IPL tickets vis-a-vis entertainment tax 

Delhi HC admits writ petition filed by owner of Delhi Daredevils team (assessee) challenging levy of service tax on sale of tickets for IPL Cricket Tournament; Assessee challenged the amendments to Fi...View More

Rejects landowner's challenge to service tax levy on 'construction service' under JDA 

HC dismisses challenge to CBEC Circular No. 151/2/2012-ST dated February 10, 2012 and TRU recommendations dated January 20, 2016, by owner of land given for joint development; Rejects assessee’s...View More

No coercive recovery / arrest unless show cause notice issued based on investigations

Bombay HC rules that no recovery of service tax collected but not deposited can be initiated by coercive means unless investigation results into issuance of show cause notice, an opportunity to assess...View More

Rejects challenge to suspension of Customs broker; Relegates him to post-decisional hearing

HC dismisses writ petition filed by customs broker (petitioner) challenging suspension of his license under Regulation 19 r/w 20 of Customs Brokers Licensing Regulations 2013 for abetting his client i...View More

DRI ousted from demanding enhanced duty once Settlement Commission admits application 

HC allows writ petition, Dept. of Revenue Intelligence (DRI) cannot issue corrigendum to show cause notice changing the classification of imported photocopiers and thus enhancing duty demand, once Set...View More

Allows writ; Directs provisional release of seized goods to custodian; "Ownership" irrelevant

HC allows writ petition against withholding of goods ordered to be released provisionally u/s 110A of Customs Act on ground that importer-assessee was not owner thereof; Though Sec 110A does indicate ...View More

Raps Commissioner (Appeals) for transferring appeal to Call Book; Reiterates eligible categories 

HC allows writ petition against the act of Commissioner (Appeals) of transferring assessee’s appeal to the Call Book on ground that two different proceedings i.r.o. detention notices were underw...View More

State law cannot override secured creditors’ charge in Co. winding-up absent Presidential assent 

HC rules on entitlement of first charge to the State Commercial Tax Dept. for sales tax dues over and above the claims of all other secured creditors in a company winding-up proceedings; Observes that...View More

Quashes Circulars denying preferential duty on imports from Indonesia under ASEA-India FTA 

HC quashes CBEC Circular dated October 6, 2015 which inter alia denies the benefit of preferential customs duty on import of jewellery from Indonesia under the ASEAN- India Free Trade Agreement (AIFTA...View More