High Court Rulings


Quashes SVLDR-application rejection w.r.t. Process-Oil failling under Fourth Schedule; Cites 'erroneous interpretation'

Orissa HC quashes order rejecting SVLDR applications on the ground that product (Process Oil) of the Petitioner falling under the Fourth Sch...View More

Court has no jurisdiction to entertain appeal filed beyond stipulated period against AAR's order 

Delhi HC refuses to entertain Revenue’s appeal against order passed by Customs Authority for Advance Ruling (CAAR) filed beyond the period stipulated u/s 28KA of the Customs Act, thus renders it...View More

Strict adherence to timelines not applicable where assessee is otherwise entitled to refund 

Madras HC directs Revenue to expeditiously refund the accumulated ITC w.r.t zero-rated sales for FY 2015-16 without considering the delay of less than a month in filing Form W as per Section 18(3) of ...View More

Sister concerns created under one umbrella with different names, an attempt to swindle exchequer's money

Madras HC holds that assessee’s act of treating its hotel and sweets business as independent entities being sister concerns, is an attempt to swindle exchequer's money by evading payment of tax;...View More

SCN calling records for verification after refund proceedings' conclusion challenged; Madras HC issues notice

Madras HC issues notice in writ petition which challenges the issuance of Show cause notice (SCN) after the refund proceedings were concluded by the Tribunal; Writ petitioner is ag...View More

Directs provisional release of goods detained without seizure merely on CoO doubts 

Gujarat HC directs provisional release of ‘Magnesium Carbonate’ imported from Dubai which were detained by the Customs authorities merely on doubts of ‘Country of Origin’ (CoO)...View More

Residuary rate applies to ‘tyres, tubes, flabs’ sold along with tractor-trolley; Interprets Schedules ‘strictly’ 

Orissa HC holds that tyre, tube and flaps sold along with tractor-trolley as a single unit shall be taxed separately as per residuary entry and not at the rate of 4% as applicable to tractor-trolley; ...View More

Importer's eligibility to claim octroi refund on supply to Indian Navy not dependent on officer's certificate

Bombay HC rules that failure to provide a duty certified declaration by octroi officer would not make assessee-importer ineligible to refund of octroi who is otherwise eligible u/s 194(2) of Mumb...View More

Directs DGFT to process MEIS benefit after customs manual intervention in ICEGATE

Delhi HC  allows assessee-exporter's petition to direct the DGFT to process its claim of benefit under 'Merchandize Exports from India Scheme' (MEIS) after finding that error of not marking ...View More

Dismisses PIL; No action warranted against Revenue Officers duly complying with DFIA-scheme provisions 

Tripura HC dismisses PIL seeking directions to initiate appropriate action against their erring Officers who have failed to deny exemption from BCD to goods imported by Transferees under Transferable ...View More