High Court Rulings


Quashes re-assessment pursuant to CAG audit objection being beyond limitation; Writ maintainable

Jharkhand HC quashes re-assessment order issued pursuant to audit objections of Comptroller and Auditor General of India (CAG) for assessment years 2014-15 and 2015-16 passed ...View More

Gold becomes 'prohibited goods' if unlawfully smuggled; Confiscation, fine at AO's discretion 

In the matter arising from confiscation of gold from writ petitioners seized at the Customs Green Zone of IGI Airport, Delhi HC offers clarity on the concepts of ‘prohibited goods&rsqu...View More

Allows Flipkart's writ; Adjustments from refund despite disposal of objections by OHA 'arbitrary'

Delhi HC holds the numerous adjustments depriving assessee of refund claim despite disposal of all objections by Objection Hearing Authority (OHA) as ‘arbitrary’ and contrary to mandate of...View More

Grants refund of pre-deposit along with interest to Otis Elevator from date of Tribunal order

Delhi HC holds that a pre-deposit would become refundable the moment an appellate authority comes to hold in favour of the assessee (Otis Elevator) and demands come to be annulled; Reli...View More

Quashes Demand under Amnesty Scheme by creating artificial tax shortfall after adjusting interest 

Gujarat HC quashes Demand Notice of VAT issued by Revenue under Amnesty Scheme by creating an artificial shortfall of tax payment as a result of illegal adjustment and also sets-aside the action of mo...View More

SCN non-adjudication within time absent demonstrating impossibility ‘detrimental’ to taxpayer, exchequer

Delhi HC observes that In absence of any ground evidencing impossibility to adjudicate the show cause notice (SCN) and determine the amount of duty within the prescribed period, "the impugne...View More

Provisional attachment invalid when not extended beyond one year after expiration 

Bombay HC lifts provisional attachment of DEMAT accounts belonging to an ex-director of a company after noting that the period of one year from the date of service of the order as per section 35(2) of...View More

End-use decisive for classification of 'Sanitarywares' used in kitchen, toilet or bathroom

Delhi HC classifies ‘sanitarywares’ [made of more than 90% brass and chrome plated] under Heading 741802 of Customs Tariff Act [Sanitary and Bathroom Fittings including parts components th...View More

Directs Railways to refund 'illegal tax' deducted treating inter-state supply of goods as works-contract 

Patna HC holds that “Railways is bound to refund the illegal tax deduction made from the bills to the .. contractor” on goods supplied inter-state while rejecting the contention that deduc...View More

'Milk Cream' not classifiable as 'Milk'; Popular and not scientific/technical meaning relevant

Himachal Pradesh HC holds that ‘milk cream’ being a different milk product, cannot be classified as ‘milk’, the term has to be construed as per its commercial or trade und...View More