High Court Rulings


Directs fresh consideration of revision petition; Cites ‘erroneous’ reasoning for Swachh Bharat Cess rejection 

Delhi HC in Energy giant ExxonMobil’s writ petition, quashes rejection of Swachh Bharat (SB) Cess rebate on finding the premise that simultaneous claim of rebate of SB Cess under the Service Rul...View More

Confiscation of ‘artworks’ based on Customs Commissioner’s personal opinion ‘perverse’; Directs swift release 

Bombay HC sets aside the confiscation order issued by Asst. Commissioner of Customs (ACC) w.r.t seven artworks of world-renowned artists Mr. F N Souza and Mr. Akbar Padamsee on grounds of ‘obsce...View More

Adjudicating-authority not a ‘civil-court’ under Foreign-Trade Act for adjudicating claim of interest; Quashes order 

Goa Bench of Bombay HC quashes order passed by the Joint director general for foreign trade (JDGFT) u/s-17 of the ForeignTrade (Development and Regulation) Act, 1992 (FT Act) imposing interest on...View More

Review under Settlement Act invoking VAT Act is ‘wholly without jurisdiction’; Directs refund 

Bombay HC invalidates review orders passed u/s-15 of Settlement Act invoking Section-50 of the MVAT Act, by the Joint Commissioner of State Tax (authority empowered to adjudicate provisions of the Set...View More

Biscuit exported without RSP ineligible for duty-exemption; Quashes rebate reversal in Parle’s favor 

Bombay HC allows Parle’s writ petition against the order of Revisional Authority reversing Commissioner (A) order to allow rebate of excise duty paid on export of biscuits, finds that the whole ...View More

Directs interest payment on SAD amount refunded after 10 years delay: Imposes cost 

Bombay HC grants Dy. Commissioner of Customs (Adjudicating Authority/AA) 2 months time to pay interest @6% p.a. on refund of Special Additional Duty (SAD) that has been sanctioned to assessee after a ...View More

Quashes notices against MRF proposing ITC-reversal on capital goods utilized for inter-state transactions 

Madras HC quashes batch of notices issued against MRF(Assessee) that proposed reversal of ITC on capital goods utilized in the process of manufacturing and selling of goods inter-state, Remarks &ldquo...View More

Quashes assessment vis-a-vis IPR-royalty, cites flawed decision making process 

Bombay HC in respect of fastening of VAT liability on royalty payments for right to use Intellectual Property Rights (IPR) granted by Luxembourgian Company, holds the demand as ‘entirely unsusta...View More

Sets-aside Tribunal’s order oblivious to own findings on pre-deposit; Restores second appeal 

Gujarat HC quashes dismissal of second appeal before Tribunal challenging order of Dy. Commissioner of Sales Tax whereby first appeal was dismissed for non-payment of pre-deposit; Restores appeal file...View More

Grants L&T refund of pre-deposit debited from ITC towards purported tax-liability 

Madras HC allows assessee’s writ petition filed against three intimations that denied refund of pre-deposit amount that was debited by L&T (assessee) from its ITC availed under the TNVAT Act...View More