High Court Rulings


Dismisses writ seeking direction to UOI to allow non-basmati rice export post ban 

Delhi HC dismisses writ by exporter of rice seeking directions to UOI to permit export of non-basmati white rice for which shipping bills had been filed before issuance of DGFT Notification No. 20/202...View More

LAN Connection Cable classifiable as ‘computer peripherals’, sets aside Tax Board order

Rajasthan HC classifies LAN Connection Cable (CAT-5 and/or CAT-6 cables) as ‘computer peripherals’ under Rajasthan Value Added Tax Act, quashes order of Tax Board; While doing so, observes...View More

Quashes re-assessment against Flipkart; Rules on validity of proceedings upon lapse of limitation 

Allahabad HC holds that jurisdiction to reassess assessee (Flipkart India Pvt. Ltd.) did not arise when assessee filed annual return within extended time and thus quashes reassessment order, obse...View More

SCN issued by DRI absent SEIS-scrip cancellation by DGFT "without jurisdiction"

Madras HC quashes show cause notice (SCN/Notice) issued by Directorate of Revenue Intelligence (DRI) for recovery of duties absent cancellation of Service Exports from India Scheme (SEIS) Scrips by Di...View More

Dismisses Revenue's first charge claim over liquidated assets; IBC provisions override Finance Act 

Madras HC dismisses the service-tax claim of Revenue against the successful auction purchaser (Petitioner) under the IBC, 2016 who acquired the assets of liquidated company (against whom the original ...View More

Condones 987 days delay in filing appeal against assessment order

Andhra Pradesh HC condones delay of 987 days in filing appeal against assessment order while conceding to assessee’s submission regarding grant of opportunity and observes that “if opportu...View More

Rules on classification of Amway's Coconut Oil and bi-monthly publication 'Amagram' in Revenue’s favour

Delhi HC rules in Revenue’s favour on classification of Coconut Oil sold by Amway (assessee) and bi-monthly publication namely ‘Amagram’ in an appeal filed by assessee against Tribun...View More

Dismisses main-contractor's appeal against service tax liability on display of ads prepared by ad agencies 

Delhi HC dismisses assessee's appeal, concurs with CESTAT's ruling that highlighted that the scope of service tax under the heading 'advertising agency service' not only extends to the person involved...View More

Supplying 'cranes' on hire, basis client's work-order, not 'transfer-of-right-to-use' but service 

Bombay HC dismisses Revenue’s appeal, upholds the ruling of Maharashtra Sales Tax Tribunal that supplying ‘cranes’ on a hire basis on work order of the client, is not ‘sale&rsq...View More

Directs Demurrage waiver certificate issuance; Laments Revenue's conduct of not responding to assessee's repeated letters 

Bombay HC directs the Dy. Commissioner of Customs (Respondent No.2) to issue demurrage/detention waiver certificate within 4 weeks where the importer has explained the inaccuracies in the Bill of Entr...View More