High Court Rulings


Submarine cableship stationed in India undertaking maintenance/repair in Indian-ocean a 'Foreign-Going-Vessel 

In a significant decision, Kerala HC (Ernakulam) holds that the vessel ‘Asean Explorer’ engaged in carrying out repairs of cables in the Indian Ocean is a ‘foreign going vessel&rsquo...View More

Secured creditors claim ranks above Revenue’s dues during security interest enforcement 

Bombay HC holds that claims of secured creditors would take priority over the dues of taxing/revenue authorities during the enforcement of security interest under SARFAESI and RDDB Act ...View More

Duty-free import of costly materials for manufacturing goods cleared to DTA, misuses 100% EOU Scheme 

Rajasthan HC (Jodhpur) dismisses Assessee's appeal against CESTAT's order upholding their customs duty liability for importing duty free white marble blocks under the EOU scheme but selling the finish...View More

Cannot split composite mining contract for charging tax under different head as CHS 

Calcutta HC dismisses Revenue’s appeal challenging the demand dropped by CESTAT, Kolkata on Cargo Handling Services (CHS) rendered in a composite contract involving mining services; Assessee ent...View More

Imports for setting-up tech park exempt, delay in approvals attributable to Metropolitan Authority 

Madras HC holds that delay of more than 10 months caused by Chennai Metropolitan Development Authority (CMDA) cannot be a reason to deny benefit of duty exemption on import of capital goods for settin...View More

Quashes recovery-notice basis order served at incorrect address differing with GST/IT records 

Orissa HC grants Assessee liberty to file appeal against Order-in-Original, within three weeks, on finding that demand and adjudication orders for FY 2015-16 and 2016-17 under Finance Act, 1994 were n...View More

Revives appeal restoration plea before Tribunal dismissed on ground of delay and non-prosecution 

Gujarat HC sets aside VAT Tribunal’s ruling rejecting Restoration Application filed by the Assessee that sought to restore Second Appeal before the Tribunal; HC observes that VAT Tribunal ought ...View More

Dismisses appeals against cancellation of coal mining lease owing to statutory remedy of appeal 

Madhya Pradesh HC dismisses a batch of appeals against cancellation of mining leases belonging to Coal India on finding that the Competent Authority after due consideration found that “licence t...View More

Orders release of confiscated Rolex Watches absent issuance of SCN or personal hearing notice 

Delhi HC orders unconditional release of Petitioner's two Rolex watches, against which absolute confiscation order was passed, noting that the Petitioner had no opportunity to present documents before...View More

Seizure of Gold Kada without issuing SCN for over 1-year, impermissible; Directs immediate release 

Delhi HC orders immediate release of Petitioner's two gold kadas, that were worn by him and detained by Customs Department at Delhi T-3 Airport, citing failure to issue SCN since seizure on December 1...View More