High Court Rulings


Commercial viability no ground for refusal to fix wastage norms applied by EOU

Delhi HC sets-aside the Report of the Norms Committee, rules that it cannot refuse to fix Wastage Norms on the products applied for by the Assessee (EOU) merely because it is of the opinion that the p...View More

Disposal of Iranian-nationals' valuables, without following statutory procedure, “unconstitutional”; Directs restitution 

Bombay HC declares the Customs authorities’ act of disposing 'gold bangles' belonging to two Iranian nationals (Petitioners) as void, illegal, and unconstitutional emphasizing that the disposal ...View More

Manpower provided for ERP software maintenance not 'sale' but 'service simplicitor'; Allows Atos-India's appeal

Bombay HC rules that agreement to provide manpower for repair/maintenance and bug fixing services in relation to software, whose full ownership, source code and intellectual property remains at the ha...View More

DGFT Policy Circular amending FTP retrospectively w.r.t. EO fulfilment condition for all exports 'invalid'

Gujarat HC holds that, paragraph no. 5.10(c) in revised Handbook of Procedures -2015-20 r/w Policy Circular dated March 29, 2019 is ‘prospective’ in nature qua the EPCG Authorisation, whic...View More

Denounces Assessee's dishonest conduct for collecting taxes but not remitting to Govt.; Dismisses appeal

Bombay HC declines to entertain appeal filed by Assessee who collected sales tax from its customers but chose not to pay over the sum to the Government and only after he was investigated in pursuance ...View More

Chief Commissioner’s decision an 'appealable order'; Rejects Revenue's challenge to CESTAT's jurisdiction 

Telangana HC holds that no provision under the Customs Act, 1962 envisages that a decision taken by Chief Commissioner (CC) would not be appealable, thus, rejects Revenue’s appeal finding no inf...View More

Quashes order passed in defiance of binding Advance Authority ruling on betel-nut classification

Bombay HC quashes the order passed by Dy. Commissioner of Customs in defiance of Customs AAR (CAAR) order on classification of imported betet nuts; Notes that, DRI officer did not permit the cargo to ...View More

Matter of customs duty deferral on capital goods imported under MOOWR before Delhi HC

Delhi HC issues notice to Revenue in a matter concerning furnishing of provisional duty bond for clearing capital goods imported by assessee under Manufacturing and Other Operations in Warehouse Regul...View More

Allows HDFC Bank's appeal against Tribunal-order levying penalty for tax non-payment on repossesed-vehicle sale

Delhi HC quashes the Tribunal’s order that affirmed the imposition of penalty u/s 86 of DVAT Act upon HDFC Bank Ltd. (Assessee) on account of non-payment of tax on the sale of repossessed vehicl...View More

Industrial-Unit cannot be denied promised incentive due to backward-status withdrawal; Distinguishes VVF case

Himachal Pradesh HC allows a bunch of writ petitions, holds that, State having promised exemption from payment of VAT/CST to Industrial units (Assessee) for specific period under Industrial Policy, 20...View More