High Court Rulings


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

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

Upholds CESTAT's order quashing penalty imposition under inapplicable provision

Calcutta HC upholds CESTAT’s order which held that penalty has been imposed under a provision which is not applicable in respect of goods exported under free shipping bills thus, imposition of p...View More

Directs CBIC to clarify on interest waiver under SVLDRS, 2019 when arrears ‘fully paid’ 

Madhya Pradesh HC directs CBIC to apply its mind on the issue of waiver of interest levied due to late deposit of tax dues under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019; Assessee, relyi...View More

Form-E1 disputes ‘arbitrable’ pursuant to e-auction contract between seller and dealer

Allahabad HC dismisses writ petition for enforcing issue of Form-E1 pursuant to purchase of Coal through e-auction; Notes that any disputes regarding e-auction ‘will be’ subject matter of ...View More

Declines completely exonerating CHA for contravening licence obligations, allows appeal in part

Calcutta HC holds that “any contravention of the obligations cast on the CHA even without intent would be sufficient to invite action against the CHA”, therefore, Assessee c...View More