High Court Rulings


Invalidates delayed adjudication-proceedings impending since 25 years; Directs refund of deposit with interest 

Bombay HC quashes show cause notice (SCN) (alleging that quantities of Poly Filament Yarn were inflated in export promotion copies of Shipping Bills) which was issued in 1997 and pending since then, c...View More

BG-encashment before expiry of statutory appeal-filing period "unsustainable"; Warns action against errant officers 

Bombay HC (at Goa) directs the Customs authorities to restore the Bank Guarantee (BG) encashed on the same day of service of order-in-original and much before the expiry of statutory period to file an...View More

Allows conditional bail to Applicant, accused for gold smuggling; Considers history, complicity of accused 

Allahabad HC allows bail application of Applicant in view of the nature of offence, argument advanced on behalf of the parties, evidence on record regarding complicity of the accused, larger mandate o...View More

Mechanical levy of late-fees for delayed BoE unwarranted where importer acted bonafidely 

Bombay HC dismisses Revenue appeal against an order of CESTAT holding that late fees charged for delay in filing Bill of Entry (BoE) in the adjudication order was unwarranted considering the bona fide...View More

Confirms penalty absent reasonable cause to withhold entry-tax payment; SC-ruling benefit not available

Orissa HC affirms the discretion exercised by Assessing Officer in levying penalty under Orissa Entry Tax Act, 1999 (OET Act) to the tune of Rs. 1.9 crores on finding that it had no reasonab...View More

Affirms Single Judge direction requiring notice issuance to service-recipient for effective SCN adjudication 

In an intra-court appeal concerning the matter of service tax demand against the service provider of PWD, W.B. Govt., Calcutta HC, directs Revenue to issue notice to service recipient as well i.e. PWD...View More

Dismisses Revenue's challenge against Settlement Commission order absent illegality in procedure adopted 

Bombay HC dismisses Revenue’s writ against Settlement Commission order accepting assessee’s (importer’s) application for settling the duty liability dispute regarding two SCNs allegi...View More

'Rusk' same as 'Bread', not classifiable as unlisted item under residuary entry 

HP HC upholds classification of ‘Rusk’ under Entry 9 of Schedule B under HPVAT Act as “Bread”, exempt from VAT; Allows writ petitions challenging the findings rendered by Tribu...View More

Derides Tribunal for not returning clear finding w.r.t. CSD Canteen sales disallowance 

Allahabad HC sets aside order of Commercial Tax Tribunal with a “positive” direction to hear and decide the appeal of assessee against disallowance of various claims of assessee,...View More

Cannot presume prior sale-contract existence merely because goods transferred in entirety to Franchise

Allahabad HC allows assessee's revision against Tribunal’s order confirming rejection of stock-transfer claim on camphor products transported form factory in Bareilly to branch in Delhi intended...View More