High Court Rulings


Interest levy on entire-liability when portion of tax paid ‘without authority of law’: Directs re-calculation 

Madras HC holds that when a portion of tax liability is paid under the amnesty scheme, Revenue cannot levy interest for entire tax liability, quashes impugned order with a direction to Revenue to reca...View More

‘Power to Search’ doesn't mean 'Power to Seal'; Directs unsealing of office-premises

Bombay HC holds that power to search cannot mean “power to seal”, as it is a drastic power and such powers cannot be exercised unless expressly conferred by law and adds that the customs a...View More

Citing Section 11 B non-applicability, allows interest on delayed refund payment by Dept. 

Meghalaya HC rules on payment of interest on amounts deposited under protest before SCN issuance and refund of same basis favourable Tribunal order; Notes that, Tribunal found that, demand for ex...View More

Existence of trademark dispute no reason to suspend goods clearance; Revenue's actions "ex-facie illegal"

Bombay HC rules that mere existence of trademark dispute cannot be the reason for not permitting release of goods, remarks that “there is no warrant for the customs authorities in not permitting...View More

Demand u/s 11D unsustainable where composite price charged for EBP clearance by Hindustan Petroleum

Bombay HC dismisses Revenue's appeal, upholds CESTAT’s order setting aside demand of duty confirmed on clearance of Ethanol Blended Petrol (EBP) against Hindustan Petroleum Corporation...View More

SCN issued by competent Commissioner not covered under Board ‘s directive post Canon ruling 

Delhi HC rules that show cause notices (SCNs) issued by Deputy Commissioner of Customs (of concerned port of import) u/s 28(4) of Customs Act, 1962 cannot be said to be covered under CBIC directives d...View More

Allows credit on C.R. Coils removed after galvanization for export under rebate-claim

Punjab & Haryana HC allows CENVAT credit of duty paid on purchase of C.R. Coils used for conversion into Galvanized Plain Coils (G.P. Coil), cleared for export upon payment of duty under rebate cl...View More

'Abetment' requires knowledge of offending/wrongful act; Sets-aside penalty against Customs Broker

Delhi HC sets-aside penalty imposed against assessee, holder of Customs Broker Licence u/s 112(a) of Customs Act for alleged irregular filing of Bill of Entry (BoE) for i...View More

Directs disbursal of Rs. 236 crores 'Industrial Promotion Assistance' to Dalmia Cement along with interest 

Calcutta HC directs State to disburse 'Industrial Promotion Assistance' (IPA) to Dalmia Cement (Petitioner) to the tune of Rs. 236 Crores along with interest @ 8% p.a (instalment basis); Notes Petitio...View More

Amount payable voluntarily as ‘penalty’ not construable as ‘tax due’, grants relief under SVLDRS

Gujarat HC grants benefit of the Sabka Vishvas (Legacy Dispute Resolution) Scheme, 2019 owing to bonafide of assessee while clarifying that ‘voluntarily’ payment of amount as penalty durin...View More