High Court Rulings


Quashes Revisional order communicated after 22 months delay without explanation

Punjab and Haryana HC sets aside a revisional order after observing that it was passed on February 3, 2020 but received by assessee-Petitioner on December 29, 2021 ie after 22 months of passing thereo...View More

Appeal concerning taxability & valuation of Collection Agency’s services by ICICI Bank maintainable before SC

Bombay HC disposes appeal, relegates Revenue to file appeal before Apex Court upon observing that issue in the present appeal is w.r.t. taxability and valuation of ‘facility services’ prov...View More

Expounds on 'Omission' during duty assessment, rejects Revenue's restrictive stand on error-correction scope

Calcutta HC, in an appeal filed by Revenue against CESTAT order concerning levy of customs duty on Vedanta Ltd., rules that the word ‘omission’ appearing in section 154 of the Customs Act,...View More

Quashes DGFT's order denying benefit of Advance Authorisation; Accords expansive meaning to 'manufacture'

Madras HC quashes DGFT’s order raising demand on the stance that no manufacturing activity was involved justifying the benefit under advance authorisation; Holds that the term manufacture as per...View More

Sets-aside taxability of 'Software License Fee' under OIDAR pre-2008: Dismisses Revenue's appeal

Bombay HC holds that once Revenue has accepted the classification of service (annual software license fee) under the head “Information Technology Software Service” (ITSS)&nb...View More

Sets-aside taxability of 'Software Licence Fee' under OIDAR pre-2008: Dismisses Revenue's appeal

Bombay HC holds that once Revenue has accepted the classification of service (annual software license fee) under the head “Information Technology Software Service” (ITSS)&nb...View More

Cannot exercise jurisdiction since act of ‘seizure’ against which relief sought performed in Delhi

Jammu & Kashmir and Ladakh HC refuses to entertain writ petition filed against show cause notice (SCN) issued by office of Commissioner of Customs (SIIB), New Delhi (Special In...View More

Sets-aside Notification imposing ban on commercial dog import; Cites absence of 'necessary scientific study’

Madras HC in writ petition by a individual, an avid dog lover and a member of the Kennel Club of India and several canine clubs, sets-aside Notification of 2016 imposing a ban on import of commercial ...View More

Sales-tax exemption certificate a ‘sovereign assurance’; Benefit available despite any specific VAT-notification

Karnataka HC dismisses Revenue’s appeal challenging entitlement of assessee (a tourism unit) to benefit of exemption on sale of food articles and beverages, where no notifica...View More

Allows duty-drawback under MEIS Scheme, goes by intent to claim “Reward” in shipping-bill

Gujarat HC allows assessee duty drawback benefit under the Merchandise Export from India Scheme (MEIS) where it faced problems with “YES/NO clicking”  at the time of filing of the shi...View More