High Court Rulings


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

Review under Settlement Act invoking VAT Act is ‘wholly without jurisdiction’; Directs refund 

Bombay HC invalidates review orders passed u/s-15 of Settlement Act invoking Section-50 of the MVAT Act, by the Joint Commissioner of State Tax (authority empowered to adjudicate provisions of the Set...View More

Biscuit exported without RSP ineligible for duty-exemption; Quashes rebate reversal in Parle’s favor 

Bombay HC allows Parle’s writ petition against the order of Revisional Authority reversing Commissioner (A) order to allow rebate of excise duty paid on export of biscuits, finds that the whole ...View More

Directs interest payment on SAD amount refunded after 10 years delay: Imposes cost 

Bombay HC grants Dy. Commissioner of Customs (Adjudicating Authority/AA) 2 months time to pay interest @6% p.a. on refund of Special Additional Duty (SAD) that has been sanctioned to assessee after a ...View More

Quashes notices against MRF proposing ITC-reversal on capital goods utilized for inter-state transactions 

Madras HC quashes batch of notices issued against MRF(Assessee) that proposed reversal of ITC on capital goods utilized in the process of manufacturing and selling of goods inter-state, Remarks &ldquo...View More