High Court Rulings


Directs amendment of BoEs to include IGST payment by EOU/AA-holder: Allows writ 

Kerala HC (Ernakulam) rules that, rejecting the application for amendment of Bills of Entry (BoE) despite payment of IGST (where the input goods were initially imported by availing the IGST exemption ...View More

Substantial SVLDRS-scheme benefit not deniable for technical-glitch resulting in day's delay; Distinguishes SC-ratio 

Bombay HC holds that one day delay in making “payment under the Sabka Vishwas Scheme ought to be accepted by the Respondents” where the Applicant (Assessee) was prevented from making the t...View More

State cannot charge entry-tax more than sales-tax/ VAT levied on manufactured goods 

Madras HC rules in favour of automotive manufacturers in a batch of writ petitions challenging levy of entry tax and consequential fixation of 12% rate of tax for Light Motor Vehicles (LMV); Holds tha...View More

Restrains Dept. from appropriating sum towards interest considering Eicher Motor's pending challenge before appellate-forum 

Madras HC in writ petition by Chennai unit of Eicher Motors, manufacturers of the iconic Royal Enfield motorcycles clarifies that, until the civil miscellaneous appeal regarding imposition of interest...View More

No perversity in Tribunal's order quashing levy on 'plant & machinery' sold after 'business-closure'

Allahabad HC dismisses Revenue’s revision petition, finds no reason to interfere with order passed by Commercial Tax Tribunal that turnover of old machinery and equipment after cl...View More

Fresh demand notice issued a decade after previous SCN, Warehouse Bond expiry "illegal"

Bombay HC allows the writ petition of an importer by declaring the subsequent demand notice u/s 72(2) of the Customs Act, 1962 “illegal and invalid” as it was issued 10 years after the fir...View More

SVLDRS-declaration rejection 'illegal' owing to duty-admission pursuant to investigation before cut-off date 

Bombay HC allows asssessee’s writ petition challenging the rejection of its application filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS scheme) on the ground that the ...View More

Quashes "illegal" ‘provisional attachment’; Directs de-freezing of bank account citing non-compliance by ‘Proper Officer’ 

Bombay HC holds the ‘provisional attachment’ on all bank accounts as "illegal and contrary to the provisions of Section 110(5) of the Act"., directs defreezing of the bank accounts as also...View More

Body Massager not 'prohibited goods'; Criticises Commissioner's failure to act as "prudent official" 

Bombay HC finds “no substantial question of law” in Revenue’s appeal against CESTAT order which set-aside the order passed by adjudicating officer (Commissioner of Customs), confisca...View More

Considers Penalty & interest for calculating monetary limit for filing appeal before CESTAT 

Allahabad HC (Lucknow Bench) allows revenue’s appeal, sets aside CESTAT ruling rejecting revenue’s appeal for low tax effect, holds that the amount in dispute is more than the prescribed l...View More