High Court Rulings


Considers Penalty & interest for calculating monetary limit for filing appeal before CESTAT 

Allahabad HC (Lucknow Bench) allows revenue’s appeal, sets aside CESTAT ruling rejecting revenue’s appeal for low tax effect, holds that the amount in dispute is more than the prescribed l...View More

Copy of HC-order quashing Entry-Tax on IMFL under UP Entry Tax Act, 2007

Allahabad HC sets-aside adjudication order for recovery of entry-tax on Indian Made Foreign Liquor (IMFL) for the period of April to May 2005 and the order passed in appeal, directs the authority conc...View More

Revenue not justified in refusing 'provisional-release' of goods seized post-clearance basis some investigation

Bombay HC directs Asst. Commissioner of Customs to allow provisional release of ‘Ethanol Absolute’ imported by assessee after it was seized on alleged mis-classification ground post grant ...View More

Asks to file reply to show cause notice, disposes exporter’s writ 

Bombay HC asks assessee to respond to show cause notice (SCN) issued by the Additional Commissioner of Customs, SIIB (Exports) [Revenue] and issues directions to the Designated Officer to “follo...View More

Demand raised beyond limitation period owing delayed finalization of provisional BoE's 'void ab initio'

Jharkhand HC declares the original as well as appellate order raising a demand of differential duty on the score of mis-classification of imported ‘Steam Coals’ “void ab initio and a...View More

SVLDRS-declaration falls under 'arrears', not 'litigation' category when final hearing concluded before appointed-date

Madras HC finds no infirmity in stance of Designated Committee (DC) in classifying Petitioner’s case under the category “arrears” and not “litigation”, however, sets-...View More

Sets-aside denial of incentive/benefit to Adani Wilmar under State Incentive Scheme post GST 

Calcutta HC sets-aside order holding assessee (Adani Wilmar) ineligible for disbursement/sanction of incentives under the West Bengal State Support for Industries Scheme, 2008 (Scheme) post advent of ...View More

Dismisses Revenue's revision application filed with delay of more than 3 years 

Allahabad HC dismisses Revenue’s revision petition filed with a delay of 2 years 11 months and 16 days, holds that “The application for condonation of delay having been rejected, the revis...View More

Michelin India not entitled to SVLDRS benefit when there’s no ‘final’ quantification

Madras HC holds that assessee/applicant is not entitled to settle the dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 [SVLDRS] owing to non-quantification of demand before cut-...View More

Directs to expedite adjudication of SCN for IGST recovery on water purifier 

Bombay HC in petition by importer/assessee of water purification elements, directs ‘expeditious’ disposal of show cause notice issued on the premise of alleged IGST evasion by the assessee...View More