High Court Rulings


Cannot split composite mining contract for charging tax under different head as CHS 

Calcutta HC dismisses Revenue’s appeal challenging the demand dropped by CESTAT, Kolkata on Cargo Handling Services (CHS) rendered in a composite contract involving mining services; Assessee ent...View More

Imports for setting-up tech park exempt, delay in approvals attributable to Metropolitan Authority 

Madras HC holds that delay of more than 10 months caused by Chennai Metropolitan Development Authority (CMDA) cannot be a reason to deny benefit of duty exemption on import of capital goods for settin...View More

Quashes recovery-notice basis order served at incorrect address differing with GST/IT records 

Orissa HC grants Assessee liberty to file appeal against Order-in-Original, within three weeks, on finding that demand and adjudication orders for FY 2015-16 and 2016-17 under Finance Act, 1994 were n...View More

Revives appeal restoration plea before Tribunal dismissed on ground of delay and non-prosecution 

Gujarat HC sets aside VAT Tribunal’s ruling rejecting Restoration Application filed by the Assessee that sought to restore Second Appeal before the Tribunal; HC observes that VAT Tribunal ought ...View More

Dismisses appeals against cancellation of coal mining lease owing to statutory remedy of appeal 

Madhya Pradesh HC dismisses a batch of appeals against cancellation of mining leases belonging to Coal India on finding that the Competent Authority after due consideration found that “licence t...View More

Orders release of confiscated Rolex Watches absent issuance of SCN or personal hearing notice 

Delhi HC orders unconditional release of Petitioner's two Rolex watches, against which absolute confiscation order was passed, noting that the Petitioner had no opportunity to present documents before...View More

Seizure of Gold Kada without issuing SCN for over 1-year, impermissible; Directs immediate release 

Delhi HC orders immediate release of Petitioner's two gold kadas, that were worn by him and detained by Customs Department at Delhi T-3 Airport, citing failure to issue SCN since seizure on December 1...View More

Revenue to communicate seizure-order to Foreign National via e-mail/mobile, not MHA 

Delhi HC, in the case involving the seizure of articles from a foreign national (Petitioner), reminds the Customs Department to avoid relying on Ministry of Home Affairs (MHA) to communicate original ...View More

Examines Revenue’s draft SOP on detaining goods of travelling passengers in light of Baggage-Rules 

Delhi HC, while hearing a writ petition challenging the detention and storage charges imposed by the Customs for returning detained goods that includes two golds kadas and one gold chain to the Petiti...View More

Revoking customs broker license doesn’t mean Department cannot levy penalty; Upholds CESTAT-ruling 

Delhi HC upholds CESTAT ruling that confined the penal action against a Customs Broker (assessee) to penalty imposition, despite absolving him from the spectre of revocation of license; CESTAT had fou...View More