High Court Rulings


Dismisses Informer's writ alleging undervaluation by Mercedes, BMW and Volkswagen

Bombay HC dismisses Petitioner-Informer’s writ calling for the complete records from Directorate of Revenue Intelligence (DRI) to ascertain the correctness, legality and propriety of the inactio...View More

Citing time-barred assessment proceedings, quashes demand on rent receipts of Club 

Kerala HC upholds Tribunal order quashing demand on rent receipts citing assessment proceedings to be barred by limitation; Revenue issued notices under Kerala Tax on Luxuries Act, 1976 (Act) to respo...View More

Upholds AAR-ruling on classification of component/parts/sub-assemblies imported by BMW from group-companies 

Madras HC upholds Customs AAR ruling that the import of components/parts/sub-assemblies by BMW India (assessee/respondent no.2) will be classified under their respective headings / sub-headings of the...View More

Affiliation-fees paid to Universities exempt; However, rental income for banking facilities taxable

Karnataka HC (Division Bench) dismisses Revenue’s writ appeal against order of Single Judge, holds that no service tax could be charged on affiliation fees paid to the Universities; Further, obs...View More

Waiver certificate for detention/demurrage charges only for "innocent" importers and binding upon CCSPs 

Madras HC, in a batch of writ petitions, rules that Customs authorities cannot issue blanket waiver certificates under the HCCA Regulations, 2009 ( Handling of Cargo in Customs Areas Regulations,...View More

Notification rescinding ADD without waiting for DA’s recommendations, “without power”; Directs sunset review 

Gujarat HC sets aside Notification No. 3/2020 - Customs (ADD) revoking anti-dumping duty (ADD) imposed on Purified Terephthalic Acid (PTA) originating/exported from China, Iran, Indonesia, Malaysia, T...View More

Revenue cannot insist payment of 10% exempted goods value when proportionate credit reversed 

Gujarat HC holds that Revenue could not have insisted upon the payment of 10% amount of the value of the exempted goods when the Assessee has reversed proportionate CENVAT Credit on the input goods an...View More

Pre-deposit amount required to be deducted while issuing statement of arrears payable in SVLDRS-3 

Gujarat HC directs the Designated Committee (DC) under the SVLDR Scheme to accept the tax arrears calculation of assessee in Form SVLDRS-1, which was reached after deducting the pre-deposit amount (pa...View More

Assessment Order classifying goods in departure from SCN unsustainable; Disposes writ appeal 

Madras HC sets-aside assessment orders (AOs) made in departure from the SCN, which classifies subject goods [Autoclaved Aerated Concrete Block (AAC)] under an entry different from that proposed in the...View More

'PET Resin'/'PVC Granuels' not classifiable as chemical; Applying internet meaning ‘not safe’ 

Gauhati HC allows a batch of writ petitions, observes that, "PET Reisin" and "PVC Granuels” cannot be construed as ‘Chemicals’, applies common parlance (CP) test and sets-aside order...View More