High Court Rulings


Revenue cannot retain twice-collected tax by rejecting refund invoking limitation; Citing unjust enrichment, directs refund

Gujarat HC directs Revenue to refund Service Tax deposited by Assessee, a manpower recruitment and supply agency, holding that refund cannot be denied on limitation where Revenue collected the same ta...View More

Revenue cannot retain twice-collected tax by rejecting refund invoking limitation; Citing unjust enrichment, directs refund

Gujarat HC directs Revenue to refund Service Tax deposited by Assessee, a manpower recruitment and supply agency, holding that refund cannot be denied on limitation where Revenue collected the same ta...View More

Betel nuts (Supari) classifiable under Chapter 21, not Chapter 8; Directs release of consignment

Madras HC, while upholding the CAAR’s ruling, affirms that Betelnuts/ Arecanuts known as 'Supari' are classifiable under Chapter 21 and not under Chapter 8 of the Customs Tariff Heading (CTH); C...View More

Prior export contracts, advance remittances confer no vested right against subsequent sugar export restrictions

Bombay HC dismisses writ petitions challenging DGFT Notification dated May 13, 2026 prohibiting sugar exports, holding that mere execution of export contracts and receipt of advance payments from over...View More

Oppressive circular cannot retrospectively impose additional duty on traders; Quashes SCN 

Gujarat HC holds that a clarificatory but oppressive circular cannot be retrospectively invoked to fasten additional customs duty liability on importers, quashing SCNs seeking recovery of additional c...View More

Customs acted arbitrarily in withholding clearance of consignments; BIS certification not required 

Gujarat HC allows writ petition preferred by Hilotex International Pvt. Ltd. (Assessee) on the ground that the Customs authority acted arbitrarily in withholding the clearance of consignments by apply...View More

Mere suspicion won’t confer jurisdiction to exercise seizure power; Must have “reasons to believe” 

Gauhati HC reaffirms that a mere hunch or a suspicion would not confer the jurisdiction upon the Customs Officer to exercise the power of seizure in terms with Section 110(1) of the Customs Act, 1962;...View More

CA certificate sufficient to rebut unjust enrichment presumption against importer; Dismisses Revenue's appeal 

Karnataka HC reiterates that a certificate issued by the Chartered Accountant certifying that the incidence of duty has not been passed on to the customer, is sufficient to rebut the presumption of un...View More

CESTAT cannot decide appeal ex-parte sans notice of fresh hearing date following non-sitting of Bench 

Allahabad HC sets aside CESTAT ruling dismissing Assessee’s appeal ex-parte, holding that Tribunal was obligated under Rule 18(1) of the CESTAT (Procedure) Rules, 1982 to notify Assessee of the ...View More

HSNS Cess on Pan Masala unconstitutional; Levy based on deemed production violates Article 14 

While upholding the power of the Central Government to promulgate a law to levy cess in a batch of writ petitions, Karnataka HC declares the Health Security se National Security Cess Act, 2025 (HSNS C...View More