High Court Rulings


Dismisses appeal challenging imposition of penalty on merged company 

Karnataka HC upholds order of the Single Bench dismissing the writ petition of assessee challenging imposition of penalty of about Rs. 23 lakhs on account of non-fulfilment of certain export obligatio...View More

Affirms non-basmati rice export denial sans compliance with ‘essential’ Notification condition

Delhi HC upholds the order of Justice Subramonium Prasad dismissing a writ of mandamus by exporter seeking permission to export non-basmati rice; In turn, clarifies that stipulations set down in the&n...View More

Copy of judgment quashing MOOWR Instruction, SCN denying benefit to solar power generating unit

Delhi HC in a batch of writ petitions pertaining to import of ‘solar panels’ stored in warehouse and utilized for electricity generation rules on validity, vires of Manufacture and other O...View More

Quashes demand on Advocate’s income from practice, consultancy, notary, and book sales: Allows writ 

Karnataka HC allows bunch of writ petitions moved by practicing individual Advocates and firms,  challenging the SCNs and orders demanding service tax on income derived from practice, c...View More

Notification imposing safeguard-duty on ‘Solar-Cells’ valid, however, levy during HC's interim-order subsistence ‘illegal’ 

Madras HC dismisses writ petitions contesting the final finding of Directorate General of Trade Remedies (DGTR) and Notification No.1/2018 (SG) issued by the Central Govt u/s 8B of the Custo...View More

Cannot stall 'provisional assessment' finalisation indefinitely for Revenue’s internal-process delay to verify COO 

Bombay HC directs the Dy. Commissioner of Customs to promptly finalize the bill of entries (BoE) pertaining to import of alkalized cocoa powder within 4 weeks,  following the ...View More

Requires exporter to file ‘formal application’ for release of RoSCTL as per Handbook 

Delhi HC rules on release of rebate amounting to about Rs. 24 lakhs under the Rebate of State and Centre Taxes and Levies (RoSCTL); Directs the Pr. Commissioner of Customs and Directorate General of F...View More

Allows interest on refund of unutilized ITC lying in ECrL; Raps AO for suo-moto revision 

Gujarat HC sets-aside denial of interest by State VAT authority on refund (as approved by Commissioner) of unutilised input tax credit (ITC) for the period during which amount of ITC was lying in the ...View More

Welding electrodes, filler, wire used for laying railway-line outside factory eligible for credit 

Gujarat HC dismisses Revenue’s appeal against CESTAT order that allowed CENVAT credit on items such as Welding Electrodes,Welding filler Wires,Wire FLR,Welding Wire,Wire Rope which are used for ...View More

Dismisses Revenue’s revision application challenging classification of nicotex/nicogum as medicine

Rajasthan HC expresses “complete agreement with the reasoning and findings given by the learned Tax Board”classifying ‘nicotex/nicogum’ as medicine despite of the fact of such ...View More