High Court Rulings


Only duty element, not fine/penalty construable for computing threshold for appeal-filing 

Delhi HC rules that, for the purposes of determining the threshold limit, only the duty element (and not penalty/redemption fine) needs to be taken into account except in cases where only fine and pen...View More

Rules on interplay between general & special statutes w.r.t. Court's power to condone delay 

Allahabad HC on the premise that statutory interpretation principle of legislative intent assumes ‘paramount importance’, dismisses petition against dismissal of appeal filed by assessee b...View More

Denial of 'transitional arrangement' on non-basmati rice export upon policy amendment "bad-in-law" 

Bombay HC holds as unjustified, restriction imposed vide clause 2 of Notification No. 20/2023 [which amended export policy of Non-Basmati Rice against ITC (HS) code 1006 30 90,  from &l...View More

Crane Services by means of transfer to Transport Department for use being service contract, doesn’t constitute sale 

Rajasthan HC rules that Crane Services provided by the Assessee to Transport Department do not constitute sale as provided u/s 2(35)(iv) of Rajasthan VAT Act and is a contract of service hence, the or...View More

Quashes SCN premised ‘only’ basis Form 26AS without further inquiry 

Gujarat HC critiques show cause notice (SCN) issued making assessee liable to payment of service tax on the basis of the information retrieved from the Income Tax Department in Form 26AS (TDS) “...View More

Outlining scope of Court's review jurisdiction, dismisses Revenue's petition in 'Tata Steel' case 

Allahabad HC outlines scope of Court’s power to review, remarks “review jurisdiction is a solemn duty bestowed upon the High Courts to rectify errors that may have crept into their judgmen...View More

Directs refund of tax paid by Torrent-Power on ocean-freight; Sub-ordinate authority bound by Court judgment 

Gujarat HC directs refund of Service Tax already paid by Torrent Power Ltd. (Assessee) pursuant to Notification 15/2017 Service Tax (holding importers liable to service tax on ocean freight) declared ...View More

Dismisses appeal challenging imposition of penalty on merged company 

Karnataka HC upholds order of the Single Bench dismissing the writ petition of assessee challenging imposition of penalty of about Rs. 23 lakhs on account of non-fulfilment of certain export obligatio...View More

Affirms non-basmati rice export denial sans compliance with ‘essential’ Notification condition

Delhi HC upholds the order of Justice Subramonium Prasad dismissing a writ of mandamus by exporter seeking permission to export non-basmati rice; In turn, clarifies that stipulations set down in the&n...View More

Copy of judgment quashing MOOWR Instruction, SCN denying benefit to solar power generating unit

Delhi HC in a batch of writ petitions pertaining to import of ‘solar panels’ stored in warehouse and utilized for electricity generation rules on validity, vires of Manufacture and other O...View More