High Court Rulings


LB rules 2:1 in assesses's favour; Simultaneous penalties on partners & firm unsustainable 

HC Larger Bench rules 2:1 in favor of assessee, simultaneous penalties not imposable on firm as well as partner w.r.t. acts and omissions contemplated u/s 112(a) of Customs Act, matter was referred in...View More

No writ against taxing of export proceeds, when efficacious appeal remedy available 

HC upholds dismissal of writ petitions by Single Judge against reverse charge service tax demand on receipt of export proceeds from foreign buyers, on ground of alternate appeal remedy under Finance A...View More

No question of interest & penalty once input credit allowed by CESTAT 

HC allows assessee’s appeal, quashes penalty and interest where CESTAT findings about availability of CENVAT credit benefit not challenged by Revenue, holds demand unsustainable absent any duty ...View More

Releases Co. Director; DGCEI Officer can arrest, not seek judicial custody absent empowerment

HC allows Company Director’s (assessee) application u/s 482 of CrPC, quashes order of Special Judge remanding him to judicial custody absent authority to Intelligence Officer, DGCEI to produce b...View More

Admonishes Settlement Commissioner's approach, application dismissal without summoning evidences violates natural justice

HC criticizes Settlement Commission's approach rejecting assessee's application on account of conflicting submissions from Revenue and assessee, and, holding that, detailed findings require evaluation...View More

Rejects simultaneous penalties u/s 76 & 78 pre-May 2008; Amendment clarificatory, covers earlier period 

HC rejects CESTAT findings, penalties not simultaneously imposable u/s 76 and 78 of Finance Act, 1994, even before insertion of proviso to Section 78 w.e.f. May 2008, relies on various HC rulings in t...View More

Quashes DGFT clarification; No cap on 'IEIS-scrip' value, subject to "greater scrutiny"

HC allows writ petitions, quashes DGFT clarification dated September 23, 2014 restricting the benefit of ‘Incremental Export Incentivisation Scheme’ (IEIS) for last quarter of 2012-13 to 2...View More

Denies DEEC-Drawback shipping bill conversion; Drawback conditions 'clarificatory', applicable to past exports

HC rejects assessee's claim for conversion of Duty Exemption Entitlement Certificate (DEEC) shipping bill into Drawback shipping bill, sought on account of failure to utilize Advance License for duty ...View More

Upholds Tribunal order; Absent 'prejudice', ex parte revision basis records with AO sustainable 

HC refuses to exercise powers u/s 61 of Bombay Sales Tax Act, upholds Tribunal order dismissing reference application against revision of assessment order for the period 1992-93; Revising Authority pa...View More

Rejects best-judgment plea; Revenue can call records for assessing incorrect belated returns 

HC rules in favour of Revenue, upholds assessment u/s 33(3) of Bombay Sales Tax Act and consequent penalty in terms of Explanation I to Sec. 36(2)(c) thereof; Rejects assessee’s stand that since...View More