High Court Rulings


SCN issued by DRI absent SEIS-scrip cancellation by DGFT "without jurisdiction"

Madras HC quashes show cause notice (SCN/Notice) issued by Directorate of Revenue Intelligence (DRI) for recovery of duties absent cancellation of Service Exports from India Scheme (SEIS) Scrips by Di...View More

Dismisses Revenue's first charge claim over liquidated assets; IBC provisions override Finance Act 

Madras HC dismisses the service-tax claim of Revenue against the successful auction purchaser (Petitioner) under the IBC, 2016 who acquired the assets of liquidated company (against whom the original ...View More

Condones 987 days delay in filing appeal against assessment order

Andhra Pradesh HC condones delay of 987 days in filing appeal against assessment order while conceding to assessee’s submission regarding grant of opportunity and observes that “if opportu...View More

Rules on classification of Amway's Coconut Oil and bi-monthly publication 'Amagram' in Revenue’s favour

Delhi HC rules in Revenue’s favour on classification of Coconut Oil sold by Amway (assessee) and bi-monthly publication namely ‘Amagram’ in an appeal filed by assessee against Tribun...View More

Dismisses main-contractor's appeal against service tax liability on display of ads prepared by ad agencies 

Delhi HC dismisses assessee's appeal, concurs with CESTAT's ruling that highlighted that the scope of service tax under the heading 'advertising agency service' not only extends to the person involved...View More

Supplying 'cranes' on hire, basis client's work-order, not 'transfer-of-right-to-use' but service 

Bombay HC dismisses Revenue’s appeal, upholds the ruling of Maharashtra Sales Tax Tribunal that supplying ‘cranes’ on a hire basis on work order of the client, is not ‘sale&rsq...View More

Directs Demurrage waiver certificate issuance; Laments Revenue's conduct of not responding to assessee's repeated letters 

Bombay HC directs the Dy. Commissioner of Customs (Respondent No.2) to issue demurrage/detention waiver certificate within 4 weeks where the importer has explained the inaccuracies in the Bill of Entr...View More

Finds no reason to interfere with DGFT-order refusing to allow EO-extension, local purchase

Delhi HC rejects writ against DGFT’s order refusing to extend time of Export Obligation (EO) Period while stating that the reasons given in the order “does no...View More

SEZ unit not entitled to exemption from Compensation Cess: Dismisses writ

Andhra Pradesh HC rules that units in Special Economic Zone (SEZ) cannot seek exemption from payment of GST Compensation Cess as the phrase ‘duty of customs’ used in section 26(1)(a) of th...View More

Upholds Single Judge order allowing MEIS-benefit to Jindal Drugs on exports through FTWZ unit 

Madras HC dismisses Revenue’s writ appeal, rules that MEIS benefit is not deniable to DTA-unit of Jindal Drugs where export is made to foreign purchaser via FTWZ unit, who is playing the limited...View More