High Court Rulings


'Abetment' requires knowledge of offending/wrongful act; Sets-aside penalty against Customs Broker

Delhi HC sets-aside penalty imposed against assessee, holder of Customs Broker Licence u/s 112(a) of Customs Act for alleged irregular filing of Bill of Entry (BoE) for i...View More

Directs disbursal of Rs. 236 crores 'Industrial Promotion Assistance' to Dalmia Cement along with interest 

Calcutta HC directs State to disburse 'Industrial Promotion Assistance' (IPA) to Dalmia Cement (Petitioner) to the tune of Rs. 236 Crores along with interest @ 8% p.a (instalment basis); Notes Petitio...View More

Amount payable voluntarily as ‘penalty’ not construable as ‘tax due’, grants relief under SVLDRS

Gujarat HC grants benefit of the Sabka Vishvas (Legacy Dispute Resolution) Scheme, 2019 owing to bonafide of assessee while clarifying that ‘voluntarily’ payment of amount as penalty durin...View More

Grants relief to Customs-Cargo-Service-Provider by extending protective order till Tribunal is approached

Bombay HC, in matter regarding suspension of Petitioner’s license as a Customs Cargo Service Provider for 15 days, hears the writ petition on an urgent basis and directs continuation o...View More

Directs refund of IGST considering non-realization of duty drawback at higher rate

Bombay HC grants refund of IGST paid in relation to zero-rated supply of ‘insulated cables’ to a party based in Myanmar along with simple inter...View More

Quashes Revisional order communicated after 22 months delay without explanation

Punjab and Haryana HC sets aside a revisional order after observing that it was passed on February 3, 2020 but received by assessee-Petitioner on December 29, 2021 ie after 22 months of passing thereo...View More

Appeal concerning taxability & valuation of Collection Agency’s services by ICICI Bank maintainable before SC

Bombay HC disposes appeal, relegates Revenue to file appeal before Apex Court upon observing that issue in the present appeal is w.r.t. taxability and valuation of ‘facility services’ prov...View More

Expounds on 'Omission' during duty assessment, rejects Revenue's restrictive stand on error-correction scope

Calcutta HC, in an appeal filed by Revenue against CESTAT order concerning levy of customs duty on Vedanta Ltd., rules that the word ‘omission’ appearing in section 154 of the Customs Act,...View More

Quashes DGFT's order denying benefit of Advance Authorisation; Accords expansive meaning to 'manufacture'

Madras HC quashes DGFT’s order raising demand on the stance that no manufacturing activity was involved justifying the benefit under advance authorisation; Holds that the term manufacture as per...View More

Sets-aside taxability of 'Software License Fee' under OIDAR pre-2008: Dismisses Revenue's appeal

Bombay HC holds that once Revenue has accepted the classification of service (annual software license fee) under the head “Information Technology Software Service” (ITSS)&nb...View More