High Court Rulings


Amount recovered during search proceedings absent adjudication, 'without authority of law' 

Karnataka HC directs the Revenue to refund amount collected from Assessee (a 100% EOU) during the course of search proceedings absent any adjudication, or order quantifying the tax payable by assessee...View More

Permits amending writ to include challenge to stamp-duty levy on Delivery-Orders; Discontinues interim-relief

Bombay HC permits“an amendment to all Petitions to include a challenge to the levy of stamp on delivery orders” (DOs), declines to continue the earlier stay in respect of DO...View More

Bill of Entry distinct from Delivery Order/Bill of Lading, not exigible to Stamp Duty

Gujarat HC dismisses Revenue's appeal, holds that "on 'bill of entry, the authorities cannot charge stamp duty" as per the Bombay Stamps Act, 1958, distinguishe...View More

Interest levy on entry-tax 'illegal' since 'sufficient cause' existed for non-deposit at relevant time

Orissa HC, vide 130 pager judgment disposes a batch of writ petitions, citing ‘sufficient cause’, for non-deposit of entry tax at the relevant time in terms of this Court's ...View More

Mere mis-description in shipping bill regarding exporter no reason for MEIS cancellation

Delhi HC holds that, mentioning of Free Trade Warehousing Zone (FTWZ) as ‘exporter’ or ‘client’ in shipping bill (SB) does not chan...View More

Rules on admissibility of interest on delayed refund in case of deficiency-memo

Calcutta HC, in writ petition filed for claiming interest on delayed refund u/s 27A of the Customs Act, 1962, rules that “only in those cases where no memos of deficiencies have been issued or p...View More

Upholds Trial Court order adjourning criminal proceedings against assessee sine die till appeal disposal 

Karnataka HC dismisses Revenue’s criminal petition, upholds the order of the ‘Special Court for Economic Offences’ (Trial Court) to adjourn criminal prosecution against assessee (Res...View More

Quashes demand against SEBI invoking extended period on fees collected during discharge of regulatory function

Bombay HC decides in favour of SEBI (assessee), upholds CESTAT’s order setting aside Rs. 132 cr (approx.) service-tax demand on collection of fees from various entities during dis...View More

Quashes SVLDRS rejection, rejects Revenue’s ‘ineligibility’ plea; Clarifies ‘…..’ means NIL excise-duty

Orrisa HC quashes order rejecting the benefit of Sabka Vishwas Legacy Dispute Resolution Scheme to assessee on ‘Process Oil’ falling under Chapter sub-heading 2710 1990 of the erstwhile Ce...View More

Units utilizing CENVAT credit for tax-payment entitled to benefits under 'Budgetary Support Scheme'

In a batch of 20+ writ petitions, Gauhati HC opines that, benefit of budgetary scheme dated October 05, 2017 extends to such units who had utilized their CENVAT Credit for the...View More