High Court Rulings


Penalty imposition not 'automatic' to assessment order raising demand

Madras HC allows appeal filed by car dealer, rules that, imposition of penalty u/s 27(3) of Tamil Nadu VAT Act is not ‘automatic’ merely because assessment has finalized demand b...View More

DGFT being mere interpreter, cannot amend FTP; Extends SHIS benefit on‘Thermoplastic High Pressure Hoses’

Madras HC reiterates that DGFT is "only given power to clarify the doubts raised as to the interpretation of Policy", cannot "amend the very policy itself", upholds Petitioner’s e...View More

Advises FSSAI to draw framework about disclosure of 'artificial ripeners usage' to consumers of fruits/vegetable

Delhi HC advises FSSAI to draw up a broad framework which takes into account all kinds of artificial ripeners so that the consumer of the fruit and/or vegetable is made aware of the fac...View More

Disposes challenge to anti-dumping investigation on solar cells,modules import from China, Thailand, Vietnam 

Delhi HC pursuant to UOI’s move to publish termination of investigation initiated on import of solar cells and modules whether or not assembled (into modules/panels), originating in or exported ...View More

Directs CBEC to consider representation against imported dry-dates examination by multiple agencies

Delhi HC in a writ challenging examination of imported dry dates by multiple agencies for alleged misdeclaration, directs CBEC to consider the representation as expeditiously as possible and pass a sp...View More

Goods moved to depot under 'Open-Purchase-Order' to maintain JIT inventory a mere ‘stock-transfer’

Karnataka HC allows assessee's writ, rules that Open Purchase Orders (OPO) do not constitute any Contract and “are only standing offers” which do not constitute a confirmed “Agreemen...View More

Permits BoE amendment to rectify GSTIN-details post Customs clearance; Disposes petition 

Bombay HC directs Revenue to permit assessee's applications for amendment of 13 bill of entries (BoEs) after the imported goods were cleared for home consumption by substituting the GSTIN erroneously ...View More

Disposes challenge to SVLDRS-Form rejection due to incorrect entries; Directs considering 'facts & circumstances', scheme objective 

Bombay HC disposes writ challenging Form SVLDRS-1 rejection noting that application was rejected not because Assessee was ineligible but due to certain incorrect entries being made; Remarks “the...View More

Deemed-sale does not envisage ownership-transfer but only 'posession & control'; Quashes levy on container-lease

Bombay HC allows Liquidator's writ, quashes order demanding service tax on renting (sub-lease) of Cargo Carrying Units (CCU/containers) to customers raised on sole ground that containers were not owne...View More

Seeks immediate CBIC intervention/action on pre-deposit manner for legacy IDT cases 

Bombay HC quashes order dismissing Assessee’s appeal on the ground that manner of pre-deposit was improper, requests CBIC to issue clarification  as many assessees are paying pre-depos...View More