High Court Rulings


Certiorari against order-in-original cannot be issued absent any gross-injustice or natural-justice principle violation 

Uttarakhand HC refuses to entertain a writ filed by contractor praying for issuance of certiorari against the order-in-original passed by Asst. Commissioner (AC) raising service tax demand, finding no...View More

Allows writ-appeal; Stays adjudication given non-redressal of preliminary-objection concerning juridiction

Calcutta HC allows assessee’s writ appeal preferred against order Single Judge refusing to pass interim order in challenge raised to show cause notice (SCN) issued invoking the ex...View More

Allows writ-appeal; Stays adjudication given non-redressal of preliminary-objection concerning juridiction

Calcutta HC allows assessee’s writ appeal preferred against order Single Judge refusing to pass interim order in challenge raised to show cause notice (SCN) issued invoking the ex...View More

Absent statutory provision, Settlement Commission order levying interest/penalty on Surcharge/CVD/SAD "untenable" 

Bombay HC holds that, in the absence of any statutory provisions, order imposing interest and penalty on the portion of demand pertaining to surcharge or additional duty of customs (CVD) or special ad...View More

Upholds penalty for availing concessional tax-rate on crane under false-declaration 

Allahabad HC dismisses Tata Chemical's revision petition against Tribunal's order which upheld penalty @15% imposed by Assessing Officer (AO) treating utilisation of declaration FORM- C to purchase &l...View More

Pre-SCN consultation, a wholesome provision, needs scrupulous adherence, to stem tide of litigation

Delhi HC disposes writ, rules that before issuing a SCN, it is obligatory on the part of concerned officer to ensure holding of pre-notice consultation with the assessee; HC stresses the importance of...View More

Iron/Steel frames and grills being covered by 'generic entry’, not taxable as 'unclassified commodity' 

Allahabad HC quashes the order of Commercial Tax Tribunal, Bench II-Agra confirming the assessment order levying 10% tax on sale of ‘iron window and frames’ as an ‘unclassified commo...View More

Paints not input/consumable for sugar manufacture; Denies concessional-rate benefit 

Allahabad HC holds that "Paints" are not utilized either as raw material for manufacture of sugar nor are so closely connected with the manufacturing process of sugar so as to be included as "consumab...View More

Upholds simultaneous Excise & GST levy on tobacco products; NCCD an independent duty

Karnataka HC upholds simultaneous levy of GST & Excise duty on tobacco and tobacco products, also holds that National Calamity Contingent Duty (NCCD) is a surcharge and a type of excise duty which...View More

Import-permission not flouted on import of ‘Frames and Slide’ fitted with pre-installed operational Firearm-parts

Delhi HC directs release of consignments of imported ‘Frame and Slide’ detained by Customs authorities on premise that they were embedded with various identifiable components of a firearm ...View More