High Court Rulings


CFS liable to indemnify goods pilferage loss under Handling Cargo in Customs Area Regulations

Bombay HC rules on recovery of value of lost goods when pilfered, from Container Freight Station (CFS) under Handling of Cargo in Customs Area Regulations (HCCAR) by holding that Regulation 5(6) kicks...View More

Amazon's 'Echo-Family', not classifiable as speakers but communication device; Extends exemption; Modifies AAR 

Delhi HC rules in favour of Amazon (assessee), sets-aside ruling of Customs AAR (CAAR) to the extent it classifies certain devices in ‘Echo Family’ (with inbuilt Alexa Technology) like Ech...View More

Directs granting remission benefit under RoDTEP scheme on sugar exports under quota

Gujarat HC finds the exporter of sugar (assessee) eligible to claim the RoDTEP scheme (Remission of Duties and Taxes on Exported Products) benefits, where sugar was exported meeting the conditions sti...View More

Revenue’s approach for home-UPS classification ‘perfunctory’; Remits matter for examining usage with IT-products 

Madras HC deems determination of classification arrived at by Revenue of home Uninterrupted Power Supply (UPS) taxable at 14.5% as per residuary entry to be done in ‘perfunctory manner&rsqu...View More

Absent recording of satisfaction towards alleged “suppression”, quashes tax levy, remands matter 

Jharkhand HC quashes order levying tax on sale of Iron Ore by Assessee in exercise of powers u/s 35(7) r/w Section 30(4) of the Jharkhand VAT Act, remands matter to the AO to comply the provisions of ...View More

Relaxes pre-deposit condition to 10% considering genuine financial hardship; Invokes inherent powers 

Punjab and Haryana HC, exercising its inherent power under Article 226 of the Constitution, relaxes the condition of making pre-deposit from 25% to 10% of total demand, considering the genuine financi...View More

Finds importer entitled for refund of IGST paid on capital-goods imported under EPCG-Scheme 

Gujarat HC finds the importer (assessee) of capital goods under the EPCG Scheme “entitled to be refunded the respective amounts of IGST” which was recovered as condition for allowing exemp...View More

Quashes penalty imposition absent condition fulfilment of best judgment assessment; Remits matter

Madras HC quashes order levying penalty on observing that condition of best judgment assessment has not been considered by the Department before passing the impugned order inter-alia levying penalty w...View More

Merely showing purchases through invoices insufficient to prove 'bonafide'; Allows Revenue's Revision

Allahabad HC rules that “claim for non-taxability cannot be accepted” once the dealer failed to establish the purchases and the physical movement of goods; Holding that ...View More

Declaration in ST-3 returns after audit investigation valid 'quantification' for SVLDRS eligibility

Madras HC considers the declaration of assessee in its ST-3 returns filed after initiation of investigation and audit but before the cut-off date of June 30, 2019 as ‘quantification’ of ta...View More