High Court Rulings


'Glucometer’ for testing blood-sugar at home classifiable under CTH 9027; CESTAT-order binds Department

Bombay HC classifies ‘Glucometer’, used for quantification of glucose levels in blood by people to test their blood sugar at home primarily, under CTH 9027 (which covers ins...View More

Upholds Tata-Steel’s locus-standi as buyer to claim refund of excess-tax collected, directly from State 

Calcutta HC in a 100-pager order, dismisses Revenue’s intra court appeal against Single Judge order which allowed bunch of writ petitions holding assessee (buyer) entitled to statutory concessio...View More

Absent any clerical error, Revenue cannot rectify Form SVLDRS-03 bypassing statutory mandate

Bombay HC sets-aside rectified Form SVLDRS-03 issued under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) adding a sum to the liability determined at first instance to avail Scheme be...View More

No prohibition on import of finished jewellery into SEZ for remaking; Sets-aside confiscation

Bombay HC quashes and set aside the impugned orders in batch of writ petitions levying duty, penalty, and redemption fine under sections 28, 111(d), 111(m), 112(a), and 114 of the Customs Act upon a S...View More

SVLDRS application valid despite SCN for higher duty issued after cut-off date 

Bombay HC holds that Petitioner is eligible to make a declaration under SVLDRS, 2019, even though SCN of higher amount was issued after June 30, 2019 as amount of service tax has been quantified befor...View More

‘Security-deposit’ retention unjustified given service-tax inapplicability on vacant-land leased for parking 

Punjab & Haryana HC directs refund of security deposit amount paid in lieu of land lease for parking of cycle/scooters on finding that service tax was not leviable, holds retention “per se n...View More

Penalty imposition not 'automatic' to assessment order raising demand

Madras HC allows appeal filed by car dealer, rules that, imposition of penalty u/s 27(3) of Tamil Nadu VAT Act is not ‘automatic’ merely because assessment has finalized demand b...View More

DGFT being mere interpreter, cannot amend FTP; Extends SHIS benefit on‘Thermoplastic High Pressure Hoses’

Madras HC reiterates that DGFT is "only given power to clarify the doubts raised as to the interpretation of Policy", cannot "amend the very policy itself", upholds Petitioner’s e...View More

Advises FSSAI to draw framework about disclosure of 'artificial ripeners usage' to consumers of fruits/vegetable

Delhi HC advises FSSAI to draw up a broad framework which takes into account all kinds of artificial ripeners so that the consumer of the fruit and/or vegetable is made aware of the fac...View More

Disposes challenge to anti-dumping investigation on solar cells,modules import from China, Thailand, Vietnam 

Delhi HC pursuant to UOI’s move to publish termination of investigation initiated on import of solar cells and modules whether or not assembled (into modules/panels), originating in or exported ...View More