Customs, Excise & Service Tax judgments · Batch 22

11 court rulings, each linked to its complete public judgment copy. All topics · Search judgments

1. Sinder Pal v. Commissioner of Customs, ICD Patparganj, New Delhi & Anr.
   Delhi High Court · 2026-09-16 · W.P.(C) 3002/2021 · Writ dismissed; customs appellate remedies preserved
2. Indian Oil Corporation Limited v. State of Madhya Pradesh & Ors.
   Madhya Pradesh High Court · 2026-09-08 · W.P. No. 12727/2010 · FO/LDO classification challenge allowed; consequential fresh assessment directed
3. M/s B.T.C. Industries Private Limited v. Commissioner, Commercial Taxes
   Allahabad High Court · 2026-08-25 · Sales/Trade Tax Revision No. 109 of 2023 · Tribunal order set aside; taxpayer revision allowed
4. Wadhwa Constructions & Infrastructure Private Limited & Anr. v. State of Maharashtra & Ors.
   Bombay High Court · 2026-09-07 · Writ Petition No. 11115/2016 · Stamp valuation set aside in part and remitted for reasoned redetermination
5. Hospitech Management Consultants Private Limited v. Principal Commissioner of CGST
   Delhi High Court · 2026-09-01 · SERTA No. 15 of 2023 · ₹4.5 lakh section 78 penalty set aside; other final liabilities preserved
6. Commissioner of CGST and Central Excise, Dibrugarh v. Oil India Limited; connected ONGC appeal
   Gauhati High Court · 2026-08-27 · C.Ex.App. No. 1/2026 · Revenue appeals dismissed; cess refunds sustained
7. Bharat Heavy Electricals Limited v. State of Tamil Nadu
   Madras High Court · 2026-08-10 · T.C. No. 16 of 2026 · Appeal bar affirmed; uninfluenced fresh assessment directed
8. Sony India Private Limited v. Union Territory of Chandigarh & Ors.
   Punjab and Haryana High Court · 2026-09-02 · CWP No. 26418 of 2013 · Notification challenge treated as academic; assessments left to appeals
9. Tata Consultancy Services Limited v. Assistant Commissioner (CT), VAT Main Unit-I, Hyderabad & Ors.
   Telangana High Court · 2026-08-24 · W.P. No. 12763/2016 · Connected VAT assessments quashed
10. S/s Sharma Export v. Union of India & Ors.
    Calcutta High Court · 2026-09-22 · WPA No. 4721 of 2023 · Shipping-bill correction and interdepartmental implementation directed
11. Biostadt India Limited v. Union of India & Ors.
    High Court of Jammu & Kashmir and Ladakh · 2026-09-21 · WP(C) No. 2058/2024 · Repayment under protective notices refundable against equivalent bank guarantee