High Court Rulings


Mere mis-description in shipping bill regarding exporter no reason for MEIS cancellation

Delhi HC holds that, mentioning of Free Trade Warehousing Zone (FTWZ) as ‘exporter’ or ‘client’ in shipping bill (SB) does not chan...View More

Rules on admissibility of interest on delayed refund in case of deficiency-memo

Calcutta HC, in writ petition filed for claiming interest on delayed refund u/s 27A of the Customs Act, 1962, rules that “only in those cases where no memos of deficiencies have been issued or p...View More

Upholds Trial Court order adjourning criminal proceedings against assessee sine die till appeal disposal 

Karnataka HC dismisses Revenue’s criminal petition, upholds the order of the ‘Special Court for Economic Offences’ (Trial Court) to adjourn criminal prosecution against assessee (Res...View More

Quashes demand against SEBI invoking extended period on fees collected during discharge of regulatory function

Bombay HC decides in favour of SEBI (assessee), upholds CESTAT’s order setting aside Rs. 132 cr (approx.) service-tax demand on collection of fees from various entities during dis...View More

Quashes SVLDRS rejection, rejects Revenue’s ‘ineligibility’ plea; Clarifies ‘…..’ means NIL excise-duty

Orrisa HC quashes order rejecting the benefit of Sabka Vishwas Legacy Dispute Resolution Scheme to assessee on ‘Process Oil’ falling under Chapter sub-heading 2710 1990 of the erstwhile Ce...View More

Units utilizing CENVAT credit for tax-payment entitled to benefits under 'Budgetary Support Scheme'

In a batch of 20+ writ petitions, Gauhati HC opines that, benefit of budgetary scheme dated October 05, 2017 extends to such units who had utilized their CENVAT Credit for the...View More

Process of manufacturing ‘Labels’ similar to weaving any other textile, hence classifiable as textiles 

Punjab & Haryana HC holds that ‘Labels’ ' have to be regarded as textile and covered by Entry 14 of Schedule 'B' of the Haryana General Sales Tax Act, 1973; Assessee is engaged in the ...View More

Guarantor promising to pay accused's tax dues cannot be implicated with criminal liability

Madras HC quashes criminal proceedings against guarantor (Accused no.2) of assessee (Accused no.1) for payment of tax dues, holds that unless the second accused is the assessee in the eyes of the Ac...View More

Upholds CESTAT-order reducing penalty considering suo-moto duty-payment by Edelweiss on gold import

Telangana HC upholds CESTAT order modifying penalty for mis-declaration of imported gold jewellery on finding that it is not a case of knowingly or intentionally making a false declaration b...View More

Exempts aircraft imported for providing non-scheduled (passenger) services; Tariff-publication not required

Delhi HC dismisses Revenue’s appeal against CESTAT decision quashing demand on aircraft imported for providing non-scheduled (passenger) (NSOP) services for remuneration; Rul...View More