Customs, Excise & Service Tax judgments · Batch 35

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

1. M/s. Sheesha Sky Lounge Hospitality and Services Pvt. Ltd. v. Union of India & Anr.
   Bombay High Court · 2026-03-12 · Writ Petition No. 2574 of 2024 · a Rs.1.26 crore service-tax notice for a rooftop restaurant fell as the mandatory pre-notice consultation under CBEC circulars was skipped.
2. Assam Rifles Group Insurance Scheme v/s Additional Director General
   Meghalaya High Court · 2026-09-01 · WP (C ) No.377 of 2025 · the Assam Rifles Group Insurance Scheme's service tax order passed 8.5 years after the show-cause notice was quashed under section 73(4B)(b).
3. M.M. Ceramics & Ferro Alloys v. UoI
   Delhi High Court · 2026-09-02 · W.P.(C) 10535/2019 · an importer's challenge to customs duty on Malaysian tin ingots cleared at nil duty under the ASEAN-India agreement failed; appeal allowed.
4. Principal Commissioner of Central Goods and Service Tax and Customs v. M/s Numal Saikia
   Gauhati High Court · 2026-02-20 · C.Ex.App./7/2025 · a service tax notice issued without pre-show cause notice consultation was unsustainable, and the merits were remanded to CESTAT by consent.