High Court Rulings


Quashes penalty imposed against medicine trader on goods detained during transit alleging undervaluation

 Punjab and Haryana HC allows appeal filed by Assessee (engaged in purchase and distribution of medicines) against the order passed by Tribunal which confirmed penalty under Punjab VAT Act 2005 a...View More

Citing false averments, absence of 'candid disclosure', dismisses petition challenging jewellery confiscation 

Bombay HC dismisses writ petition against seizure and confiscation of supposedly some jewellery citing absence of ‘candid’ disclosure' by Petitioner, also rules on principles relating to &...View More

Sets-aside Revenue's change of classification without considering statement adduced by Assessee 

Bombay HC quashes order passed by the Revenue that classified products imported by the Assessee under tariff head ‘3926’, after finding a prima-facie case in favour of the Assessee who cla...View More

Emphasizing heavily on 'reasons-to-believe', quashes Seizure-Memo w.r.t. Areca-Nuts lacking reasoning 

Patna HC emphasises heavily on the phrase ‘reasons to believe’, sets aside Seizure Memo issued w.r.t. Areca Nuts by invoking Section 110 of the Customs Act, 1962, as it did not indicate an...View More

Time-limit to refer Statement of Case by CESTAT to High Court under Customs Act, not imperative 

Bombay HC holds that time limit of 120 days prescribed u/s 130A(4) of the Customs Act, 1962 for CESTAT to furnish statement of facts/case to the High Court is “directory only and not imperative&...View More

Extinguishes Patanjali’s tax liability in view of resolution plan approval by NCLT

Andhra Pradesh HC absolves Patanjali (Assessee) from pending tax liability due to approval of resolution plan (RP) by NCLT, Mumbai under IBC, 2016 against the Assessee; Extinguishes tax liability unti...View More

Limitation inapplicable to refund of duty paid 'under mistake': 3E Infotech ratio applies "squarely" 

Madras HC holds that Revenue's rejection of assessee’s claim for refund of customs duty paid twice inadvertently on the ground of limitation “cannot be allowed to be sustained”; In t...View More

Quashes SCN not served at proper address, recovery for 'natural justice principle' violation 

Gauhati HC quashes order for recovery of service tax which remained ‘undelivered’ as assessee did not have place of business in Assam and for violation of principles of natural justice; Sh...View More

Directs refund of amount paid 'under protest' for alleged FPS-license forgery sans 'proper investigation' 

Bombay HC directs Revenue to refund an amount paid by Assessee in protest to release its export shipments held by the authorities on the allegations of fraudulent re-registration and misutilization of...View More

No unfettered power with proper-officer to pass detention-order without recording reasons for doubting COO 

Delhi HC allows assessee-impoter’s writ petition, quashes the detention orders issued in respect of imported consignment of ‘Platinum alloy sheets’ (goods) on which assessee claimed ...View More