High Court Rulings


Emphasizing heavily on 'reasons-to-believe', quashes Seizure-Memo w.r.t. Areca-Nuts lacking reasoning 

Patna HC emphasises heavily on the phrase ‘reasons to believe’, sets aside Seizure Memo issued w.r.t. Areca Nuts by invoking Section 110 of the Customs Act, 1962, as it did not indicate an...View More

Time-limit to refer Statement of Case by CESTAT to High Court under Customs Act, not imperative 

Bombay HC holds that time limit of 120 days prescribed u/s 130A(4) of the Customs Act, 1962 for CESTAT to furnish statement of facts/case to the High Court is “directory only and not imperative&...View More

Extinguishes Patanjali’s tax liability in view of resolution plan approval by NCLT

Andhra Pradesh HC absolves Patanjali (Assessee) from pending tax liability due to approval of resolution plan (RP) by NCLT, Mumbai under IBC, 2016 against the Assessee; Extinguishes tax liability unti...View More

Limitation inapplicable to refund of duty paid 'under mistake': 3E Infotech ratio applies "squarely" 

Madras HC holds that Revenue's rejection of assessee’s claim for refund of customs duty paid twice inadvertently on the ground of limitation “cannot be allowed to be sustained”; In t...View More

Quashes SCN not served at proper address, recovery for 'natural justice principle' violation 

Gauhati HC quashes order for recovery of service tax which remained ‘undelivered’ as assessee did not have place of business in Assam and for violation of principles of natural justice; Sh...View More

Directs refund of amount paid 'under protest' for alleged FPS-license forgery sans 'proper investigation' 

Bombay HC directs Revenue to refund an amount paid by Assessee in protest to release its export shipments held by the authorities on the allegations of fraudulent re-registration and misutilization of...View More

No unfettered power with proper-officer to pass detention-order without recording reasons for doubting COO 

Delhi HC allows assessee-impoter’s writ petition, quashes the detention orders issued in respect of imported consignment of ‘Platinum alloy sheets’ (goods) on which assessee claimed ...View More

Restores Siemens’ appeal dismissed for procedural defects, pre-deposit payment through DRC-03 

Bombay HC directs Revenue to restore statutory appeal filed by Siemens (Assessee) directing thereby to hear appeal on merits after it was dismissed due to minor procedural defects and on account of pr...View More

Allows Castrol’s revision; No‘embargo’ under KVAT for adopting invoice value for stock-transfer 

Kerala HC allows a batch of revision petitions by an automotive and industrial lubricant manufacturer (assessee) by setting aside order of the Kerala Value Added Tax Appellate Tribunal (KVAT) on adopt...View More

Laments Revenue's lackadaisical approach in not giving prompt instruction to their Advocate 

Bombay HC laments Department officer’s failure to promptly instruct their Advocate in a matter where assessee challenged SCN alleging non-payment of service tax on ground of lack of pre-consulta...View More