High Court Rulings


Refuses condoning Revenue's 865-days delay in filing appeal against Advance-Authority ruling 

Bombay HC, emphasizing on the difference between Section 130 and section 28KA of Customs Act, 1962, dismisses Revenue’s interim application for condonation of delay w.r.t. appeal against th...View More

Revenue cannot deny duty-drawback alleging excess payment without SB/BoE amendment; Allows writ 

Madras HC holds that “Refund can be claimed or denied only if the assessment is countermanded in the manner known to law, is under the .. provisions” while reiterating the settled law rega...View More

Allows declaration under VCES rejected due to audit-report subsistence; Dismisses Revenue’s appeal 

Delhi HC upholds ruling of CESTAT, New Delhi that allowed Assessee’s declaration filed under the Voluntary Compliance Encouragement Scheme (VCES) declaring Service-Tax dues of Rs 7.22 Crores by ...View More

Quashes penalty order on account of non-issuance of show cause notice 

Telangana HC quashes order demanding VAT on noting that order has been passed without even issuing a show cause notice; Observes thus, “No order of penalty can be passed without a show cause not...View More

Rules on ‘reasoned approach’ for customs valuation, re-assessment; Enhancement solely on NIDB-data "unwarranted" 

Delhi HC in a  batch of appeals quashes CESTAT order which in challenge to reassessment by assessee-importer confirmed enhanced valuation by proper officer despite absence of ‘reason of dou...View More

Recovering duty -forgone for EODC non-submission after 26 years 'unreasonable'; Allows Mahindra's writ 

Bombay HC allows Mahindra and Mahindra’s writ petition, quashes notice issued by Customs Commissioner’s officer u/s 143 of Customs Act, that was issued after delay of 26 years to recover d...View More

Higher figure applied under SVLDRS out of ‘abundant caution’ no ground for rejection

Bombay HC quashes rejection of application by assessee-applicant under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] noting that mentioning higher figure ‘merely’ out of ...View More

Ex-Director not liable for Company dues posthumously; Quashes property attachment 

Gujarat HC quashes Revenue’s recovery certificate and lifts the attachment of residential premises which were issued in ex director’s (deceased) name for recovery of the outstanding dues o...View More

Sets-aside confiscation of roasted areca-nuts undertaken disregarding Court's order; Directs immediate release 

Madras HC sets aside confiscation of ‘roasted areca nuts’ by Customs Authorities on finding non-consideration of certain parameters put forth by Advance Ruling Authority (AAR) as affirmed ...View More

Rules on extinguishment of claims post RP approval; Directs refund of pre-deposit 

Jharkhand HC allows appeals of assessee against rejection of refund of pre-deposit amount ‘only’ on the ground that claims of Revenue against the assessee pertaining to a period prior to i...View More