High Court Rulings


Quahses notices treating Spectrometers & Spectrum Analyzers differently for imposing higher tax; Directs fresh enquiry 

Kerala HC quashes notices proposing to levy KVAT at the higher rate of 14.5% on Spectrometers/Spectrum Analyzers on the premise that, despite serving the same purpose, they constitute distinct product...View More

Sets aside CESTAT order allowing refund claims in light of unjust enrichment u/s 27 

Madras HC (Madurai Bench) sets aside the CESTAT (Chennai)’s order, which held that the bar of unjust enrichment was not attracted since the final product prices of copper were determined on the ...View More

Dismisses Customs Examiner’s plea challenging sanction order for prosecution in corruption case 

Madras HC dismisses the intra-Court appeal preferred by an Examiner (Appellant) in the Customs Department, who challenged the sanction order for prosecution u/s 19(1)(c) of the Prevention of Corruptio...View More

Grants 6% interest on delayed VAT refund to Pfizer India 

Bombay HC directs Revenue to pay simple interest at 6% p.a. on delayed grant of MVAT refund to Pfizer Healthcare India Pvt Ltd (Assessee), noting that although Assessee was ultimately held entitled to...View More

Service-tax refund on club-services can’t be denied as time-barred when levy is ultra-vires

Gujarat HC holds that the refund of service tax on club services cannot be denied on the ground of being time-barred when the levy and collection itself has been declared as ultra vires by the Supreme...View More

Appeal filed within condonable period cannot be rejected sans opportunity to explain delay 

Gauhati HC sets aside Commissioner (Appeals)’ order dismissing Assessee’s service tax appeal as time-barred, holding that where an appeal is filed beyond the normal limitation period but w...View More

DRI’s retention of seized cash beyond statutory period illegal; Castigates transfer to I-T Dept. pending writ 

Allahabad HC holds that the retention of seized cash by DRI during search proceedings conducted at premises of bullion entities beyond six months u/s 110(2) of the Customs Act, 1962 was wholly without...View More

DGFT notification takes effect only upon Gazette publication; Cannot apply to pre-arrival imports 

Delhi HC holds that DGFT notification published in the e-official Gazette on April 2, 2026 revising the import policy of jewellery and parts thereof, made of precious metals (gold, silver, or platinum...View More

Order without reasoning is "shell without a kernel”; Sets aside cryptic CESTAT decision 

While setting aside the CESTAT ruling that refused stay in the alleged Gold smuggling case, Calcutta HC remarks that an order devoid of reasoning is a "shell without a kernel”; Emphasizes that i...View More

Quashes ‘duty demand letter’ issued by Customs to Vivo-Mobiles during investigation; Directs SCN issuance 

Delhi HC partly allows Vivo Mobile India Pvt. Ltd.’s (Assessee) writ petition challenging communications issued by Customs authorities seeking differential customs duty of over Rs. 3.20 crores (...View More