High Court Rulings


“Melamine Utensils” not classifiable as plastic or scheduled kitchen-wares; Quashes Entry Tax demand 

Orissa HC dismisses Revenue’s revision petition, upholds order of Odisha Sales Tax Tribunal in classifying “Melamine Utensils” as non-scheduled goods under the Odisha Entry Tax Act, ...View More

'Build, Own, Operate' contract with BPCL not works-contract; Allows appeal against Single-Judge order

Kerala HC (Ernakulam) allows assessee’s writ appeal challenging order of Single Judge relegating assessee to alternate remedy; Citing  absence of transfer of property in the goods involved ...View More

Customs authorities not empowered to seal immovable property at investigation stage

Bombay HC allows prayer of Petitioner (accused in gold smuggling case) for de-sealing his premises, rules that, “there is no power available with the custom authorities to se...View More

DGFT's signature does not invalidate Notification otherwise issued pursuant to FTDR Act 

Madras HC dismisses assessee's writ petition, upholds amendment made to import policy of ‘poppy seeds’ vide Notification No.17/2015-20 dated July 29, 2016 signed by Director General of For...View More

Revenue’s casual-approach preventing refund to assessee impermissible; Directs Officers to be vigilant/friendly

Tripura HC criticises Revenue’s “casual approach”trying to prevent the payment of refund amount to the assessee citing absence of “jurisdictional error in the assessm...View More

Confidential information gathered during Anti-dumping proceedings outside RTI purview

In an important issue concerning the inter-play of anti-dumping proceedings with the RTI Act, 2005, Delhi HC rules that “there is no inconsistency between the provisions of the RTI Act and the A...View More

Allows rebate considering ‘Port of Export’ as ‘Place of removal’; Follows Roofit ratio

Rajasthan HC allows manufacturer-exporter to claim rebate of excise duty, including post removal charges from the factory gate to the Port of Export (PoE), without deducting the freigh...View More

Quashes D-Mart’s SVLDRS rejection given lacuna in software to change ‘Commissionerate’; Cites scheme objective

Bombay HC  sets aside rejection of assessee’s declaration for SVLDRS-01 by Revenue on the premise that assessee (operating supermarket chain ‘D-Mart’) failed to select...View More

Extends benefit of zero-rating to works-contract executed by DTA dealer to registered person in SEZ

Madras HC reverse Single Judge’s order, extends benefit of zero-rating to works-contract executed by DTA dealer to registered person in Special Economic Zone (SEZ) in the Sta...View More

Derides Tribunal for disregarding clerical error in reporting sales turnover in returns 

Delhi HC sets aside order raising demand and outrightly rejecting the submission of assessee (a BPCL dealer, engaged in re-sale of petroleum products and lubricants) that its turnover was erroneously ...View More