High Court Rulings


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

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