High Court Rulings


Upholds CESTAT’s LB ruling on credit availability on insurance premium paid by Bank to DICGC 

Kerala HC upholds CESTAT Larger Bench ruling that found the South Indian Bank (Assessee) eligible to take CENVAT credit on service tax paid on insurance premium paid to Deposit Insurance & Credit ...View More

Dismisses Huawei’s writ challenging SCN denying exemption benefits after BoE reassessment 

Madras HC dismisses writ petition filed by Huawei (Assessee) challenging the SCN issued u/s 28 of Customs Act proposing to recover differential tax arising due to erroneously claimed exemptions under ...View More

Allows Pepsico’s writ petition seeking waiver of interest basis revision applications grating reliefs 

Rajasthan HC allows Pepsico’s (Assessee) writ petition seeking waiver of interest for the period 2006-2007 and 2007-2008 based on the order passed by the HC in Assessee’s own revision appl...View More

Directs release of rubber process oil detained as ‘Hazardous Waste’ 

Delhi HC orders release of detained/uncleared ‘rubber process oil’ (goods) on finding that the test reports declaring the goods as ‘hazardous waste’ were never communicated by ...View More

Absolves Assessee from redemption fine and penalty sans violation of license conditions; Dismisses Revenue’s Appeal 

Bombay HC upholds the ruling of CESTAT Mumbai that set aside the redemption fine and penalty imposed by the Revenue which revoked the suspension of license for warehousing operation of the Assessee su...View More

Quashes order dismissing appeal for non-prosecution; Underscores the precedence of Statute over Rules 

Bombay HC quashes appellate authority’s dismissal of an appeal for non-prosecution, citing statutory priority of Section 26(5)(a) of the Maharashtra VAT Act over Rule 36(2) of the MVAT Rules; Ho...View More

Public-notice imposing additional compliance for third-country-imports vis-à-vis preferential-trade-agreement-rules, not ‘ultra-vires’ 

Bombay HC dismisses writ petition challenging Para-III(1) (also Clause-III(1)) of Public Notice No-55 of 2024 dated 24th June 2024 that imposed conditions on the importer (effecting third country impo...View More

Directs fresh consideration of revision petition; Cites ‘erroneous’ reasoning for Swachh Bharat Cess rejection 

Delhi HC in Energy giant ExxonMobil’s writ petition, quashes rejection of Swachh Bharat (SB) Cess rebate on finding the premise that simultaneous claim of rebate of SB Cess under the Service Rul...View More

Confiscation of ‘artworks’ based on Customs Commissioner’s personal opinion ‘perverse’; Directs swift release 

Bombay HC sets aside the confiscation order issued by Asst. Commissioner of Customs (ACC) w.r.t seven artworks of world-renowned artists Mr. F N Souza and Mr. Akbar Padamsee on grounds of ‘obsce...View More

Adjudicating-authority not a ‘civil-court’ under Foreign-Trade Act for adjudicating claim of interest; Quashes order 

Goa Bench of Bombay HC quashes order passed by the Joint director general for foreign trade (JDGFT) u/s-17 of the ForeignTrade (Development and Regulation) Act, 1992 (FT Act) imposing interest on...View More