High Court Rulings


GST invoice without customs duty disclosure valid for claiming duty drawback 

Bombay HC (Goa) quashes rejection of duty-drawback claim by the Assessee due to non-disclosure of customs duty payment details in invoice holding it to be as ‘gross illegality’ and ‘...View More

Quashes confiscation of personal gold jewellery worn by foreign tourist; Allows writ

Delhi HC quashes the confiscation of gold chain and kara worn by Assessee, a Thailand-resident foreign national of Indian origin, arriving from Bangkok, and sets aside the revisionary order reinstatin...View More

CA certificate sufficient to demonstrate non-passing of duty-incidence; Allows refund to Nokia 

Delhi HC in Nokia India favour, upholds the CESTAT ruling which allowed refund of excess duty paid on import of mobile phones, determining that a Chartered Accountant’s certificate is sufficient...View More

Quashes GO's restricting PVR from collecting convenience fees for online ticket booking 

Bombay HC in favour of Cinema Hall owners (like PVR, FICCI-Multiplex Association) and online movie ticketing platform (BookMyShow), quashes the Maharashtra Government Orders dated April 4, 2013 and Ma...View More

Dismisses Pharma Co.'s writ seeking retrospective BCD-reduction, direction to modify error in customs-tariff 

Bombay HC dismisses Assessee’s writ seeking retrospective reduction of Basic Customs Duty (BCD) from 10% to 7.5% for the tariff items under the subheading 293359, holding that, “no relief ...View More

Main and sub-contractor ‘jointly and severally’ liable to tax; Differentiates L&T ratio 

Madhya Pradesh HC in appeal pertaining to additional demand with interest/penalty raised on assessee (works contractor) by adding turnover of sub-contractor, upholds the demand citing Section 7 of M.P...View More

Despite CESTAT's dismissal on limitation, refuses entertaining appeal on merits concerning internet-services taxability 

Delhi HC rejects appeal by Revenue against CESTAT order dropping demand on ‘Lease Internet Broadband services’ provided to exempted organisations (STPIs, Embassies, etc.) by holding the Sh...View More

Criticizing ‘needless’ litigation, grants compensation after customs eschews DGFT's classification 

Madras HC, in a first, directs Revenue to grant compensation to the Assessee-Hotel for needlessly litigating a settled issue on classification of capital goods; Negating the EPCG license under which t...View More

Quashes reduction of exemption quantum of commercial tax paid by Eicher Motors 

Madhya Pradesh HC in writ petition pertaining to reduction of exemption quantum while assessee deposited commercial tax in good awaiting provisional eligibility certificate, holds that same amounts to...View More

Goods classification have no bearing on legality of imports for Advance-Authorization; Sets-aside demand

Kerala HC dismisses Revenue’s appeal challenging recovery of differential customs duty pertaining to mis-classification of imported ‘fish-protein’; Assessee, for the period between 2...View More