High Court Rulings


Matter of customs duty deferral on capital goods imported under MOOWR before Delhi HC

Delhi HC issues notice to Revenue in a matter concerning furnishing of provisional duty bond for clearing capital goods imported by assessee under Manufacturing and Other Operations in Warehouse Regul...View More

Allows HDFC Bank's appeal against Tribunal-order levying penalty for tax non-payment on repossesed-vehicle sale

Delhi HC quashes the Tribunal’s order that affirmed the imposition of penalty u/s 86 of DVAT Act upon HDFC Bank Ltd. (Assessee) on account of non-payment of tax on the sale of repossessed vehicl...View More

Industrial-Unit cannot be denied promised incentive due to backward-status withdrawal; Distinguishes VVF case

Himachal Pradesh HC allows a bunch of writ petitions, holds that, State having promised exemption from payment of VAT/CST to Industrial units (Assessee) for specific period under Industrial Policy, 20...View More

CFS liable to indemnify goods pilferage loss under Handling Cargo in Customs Area Regulations

Bombay HC rules on recovery of value of lost goods when pilfered, from Container Freight Station (CFS) under Handling of Cargo in Customs Area Regulations (HCCAR) by holding that Regulation 5(6) kicks...View More

Amazon's 'Echo-Family', not classifiable as speakers but communication device; Extends exemption; Modifies AAR 

Delhi HC rules in favour of Amazon (assessee), sets-aside ruling of Customs AAR (CAAR) to the extent it classifies certain devices in ‘Echo Family’ (with inbuilt Alexa Technology) like Ech...View More

Directs granting remission benefit under RoDTEP scheme on sugar exports under quota

Gujarat HC finds the exporter of sugar (assessee) eligible to claim the RoDTEP scheme (Remission of Duties and Taxes on Exported Products) benefits, where sugar was exported meeting the conditions sti...View More

Revenue’s approach for home-UPS classification ‘perfunctory’; Remits matter for examining usage with IT-products 

Madras HC deems determination of classification arrived at by Revenue of home Uninterrupted Power Supply (UPS) taxable at 14.5% as per residuary entry to be done in ‘perfunctory manner&rsqu...View More

Absent recording of satisfaction towards alleged “suppression”, quashes tax levy, remands matter 

Jharkhand HC quashes order levying tax on sale of Iron Ore by Assessee in exercise of powers u/s 35(7) r/w Section 30(4) of the Jharkhand VAT Act, remands matter to the AO to comply the provisions of ...View More

Relaxes pre-deposit condition to 10% considering genuine financial hardship; Invokes inherent powers 

Punjab and Haryana HC, exercising its inherent power under Article 226 of the Constitution, relaxes the condition of making pre-deposit from 25% to 10% of total demand, considering the genuine financi...View More

Finds importer entitled for refund of IGST paid on capital-goods imported under EPCG-Scheme 

Gujarat HC finds the importer (assessee) of capital goods under the EPCG Scheme “entitled to be refunded the respective amounts of IGST” which was recovered as condition for allowing exemp...View More