High Court Rulings


Customs-demand raised after approval of resolution-plan stands extinguished if not registered during CIRP 

Delhi HC quashes order passed by Addl. DG, DRI raising Rs. 23.58 cr. customs duty demand alongwith equal penalty and applicable interest, after completion of the corporate insolvency resolution proces...View More

Delhi Duty Free Services challenges 'special audit' initiation, SCN-issuance without providing 'reasons-to-believe' 

Delhi HC issues notice in plea by Delhi Duty Free Services Pvt. Ltd. at Delhi International Airport against initiation of special audit without providing ‘reason to believe’ resulting in i...View More

Refund of CENVAT credit available to exporter of legal consultancy services; Dismisses Revenue's appeal 

Delhi HC upholds CESTAT’s order allowing refund of unutilized CENVAT credit to exporter of legal consultancy services when taxable services are provided without payment of service tax; On a conj...View More

Citing 'too many infractions', quashes assessement order passed invoking extended limitation period

Delhi HC quashes assessment orders, deriving that, Commissioner did not fulfil the prerequisites of Section 34(1) for triggering extended period of limitation for passing an assessment order...View More

Sustains notice for Entry-tax payment vis-a-vis vehicle importers; Rules on penalty/limitation applicability 

Madras HC disposes batch of writ petitions challenging validity of notices demanding entry tax on imported vehicle, cites “unequivocal terms by this Court in V.Krishnamurthy's case …. fol...View More

Invalidates delayed adjudication-proceedings impending since 25 years; Directs refund of deposit with interest 

Bombay HC quashes show cause notice (SCN) (alleging that quantities of Poly Filament Yarn were inflated in export promotion copies of Shipping Bills) which was issued in 1997 and pending since then, c...View More

BG-encashment before expiry of statutory appeal-filing period "unsustainable"; Warns action against errant officers 

Bombay HC (at Goa) directs the Customs authorities to restore the Bank Guarantee (BG) encashed on the same day of service of order-in-original and much before the expiry of statutory period to file an...View More

Allows conditional bail to Applicant, accused for gold smuggling; Considers history, complicity of accused 

Allahabad HC allows bail application of Applicant in view of the nature of offence, argument advanced on behalf of the parties, evidence on record regarding complicity of the accused, larger mandate o...View More

Mechanical levy of late-fees for delayed BoE unwarranted where importer acted bonafidely 

Bombay HC dismisses Revenue appeal against an order of CESTAT holding that late fees charged for delay in filing Bill of Entry (BoE) in the adjudication order was unwarranted considering the bona fide...View More

Confirms penalty absent reasonable cause to withhold entry-tax payment; SC-ruling benefit not available

Orissa HC affirms the discretion exercised by Assessing Officer in levying penalty under Orissa Entry Tax Act, 1999 (OET Act) to the tune of Rs. 1.9 crores on finding that it had no reasonab...View More