HC/SC Finance and Tax Judgments · Batch 24

By topic: Income Tax (3) · GST (5) · Customs, Excise & Service Tax (28) · Other Finance Laws (5) · PMLA & FEMA (3) · Securities Law (1) · Judgment hub · Search judgments

45 court rulings, each linked to its complete public judgment copy. Decisions dated 2024-12-12 to 2026-09-25. Also see: Batch 22 (49) · Batch 23 (42) · Batch 25 (39).

1. Rasna Pvt. Ltd. v. Deputy Commissioner of Income Tax
   Gujarat High Court · 2025-10-15 · R/Special Civil Application No. 7255 of 2024 · The March and April 2024 notices and the April 2024 order under section 148A(d) were quashed.
2. Commissioner of Customs v. MSC Agency India Pvt. Ltd.
   Madras High Court · 2026-08-10 · C.M.A. No. 3675 of 2014 · Revenue appeal allowed, Tribunal order set aside and Commissioner’s penalty restored, with compliance in twelve weeks.
3. Senior India Pvt. Ltd. v. Commissioner of Customs
   Delhi High Court · 2026-08-13 · CUSAA 18/2026 and connected appeals · Limitation dismissals set aside; appeals restored to respective appellate bodies for merits, with a four-month target after certified order submission.
4. Commissioner of Customs v. Siddhachalam Exports Pvt. Ltd.
   Delhi High Court · 2026-08-03 · CUSAA 79/2026 · Revenue appeal dismissed; interest from one month after Let Export Order until actual payment stood.
5. Amad Noormamad Bakali v. State of Gujarat
   Supreme Court of India · 2026-02-23 · Criminal Appeal No. 1000 of 2012 and connected appeals · Conviction affirmed but sentence reduced to time served; bail bonds discharged and appeals partly allowed.
6. Bangalore Mono Filaments Pvt. Ltd. v. Commissioner of Customs
   Supreme Court of India · 2026-02-05 · Civil Appeal No. 877 of 2010 · Importer’s appeal dismissed.
7. Adani Power Ltd. v. Union of India
   Supreme Court of India · 2026-01-05 · Civil Appeal arising out of SLP(C) No. 24729 of 2019 · High Court judgment reversed; duty for 16 September 2010–15 February 2016 to be refunded without interest after verification in eight weeks, and no further demands for that period.
8. Commissioner of Customs (Import) v. Welkin Foods
   Supreme Court of India · 2026-01-06 · Civil Appeal No. 5531 of 2025 · Revenue appeal allowed and CESTAT classification under heading 8436 set aside.
9. Principal Commissioner of Income Tax-1 v. Britannia Industries Ltd.
   Calcutta High Court · 2025-07-09 · ITAT/70/2025 · Revenue’s section 260A appeal and connected application were dismissed; the Tribunal’s cancellation of revision stood.
10. Commissioner of GST and Central Excise v. Artemis HR Services
    Madras High Court · 2026-07-27 · C.M.A. Nos. 3329 and 3333 of 2019 · Both Revenue appeals dismissed; waivers of penalties under sections 76 and 78 remained.
11. Eskay Design v. Union of India
    Madras High Court · 2026-07-06 · W.A. No. 2282 of 2025 and connected appeals · Writ appeals dismissed and Single Judge order affirmed; parties facing final adjudication directed toward statutory appeals.
12. Deccan Mining Syndicate Pvt. Ltd. v. Union of India
    Karnataka High Court · 2026-07-08 · Central Excise Appeal No. 14 of 2022 · Taxpayer appeal dismissed, Tribunal classification affirmed and consequential refund claim rejected.
13. Seher v. Commissioner of Central Excise and CGST
    Delhi High Court · 2026-07-07 · SERTA 21/2026 · Taxpayer appeal dismissed; statutory interest at six percent stood.
14. Planet Automative Pvt. Ltd. v. Union of India
    Gujarat High Court · 2026-06-18 · R/Special Civil Application No. 15507 of 2020 · Writ petition dismissed; rejection of the SVLDRS declaration sustained.
15. Young Men’s Christian Association v. Union of India
    Gujarat High Court · 2026-06-10 · R/Special Civil Application No. 19303 of 2015 · Time-bar rejection quashed; authority to decide refund merits and interest afresh within six weeks.
16. Commissioner of Central Excise and Service Tax v. Indian Oil Corporation Ltd.
    Patna High Court · 2026-05-14 · Miscellaneous Appeal No. 376 of 2019 · Revenue appeal allowed, CESTAT order reversed and Commissioner’s 2009 demand and penalties restored for lawful recovery.
17. Himtaj Ayurved Pvt. Ltd. v. Union of India
    Bombay High Court · 2026-03-11 · Writ Petition No. 3262 of 2024 · Rejection and a 2016 attachment quashed; discharge certificate to be issued within four weeks after the petitioner makes the order available.
18. Principal Commissioner of CGST and Customs v. Numal Saikia
    Gauhati High Court · 2026-02-20 · C.Ex.App. No. 7 of 2025 · CESTAT order set aside and appeal remanded to CESTAT for hearing and merits decision on the record.
19. Hazi A.P. Bava & Co. v. Commissioner of Central Excise and GST
    Rajasthan High Court · 2026-02-18 · D.B. Civil Writ Petition No. 17744 of 2019 and connected matters · Writ petitions allowed and delayed service-tax order set aside.
20. Konkan Specialty Poly Products Pvt. Ltd. v. Union of India
    Karnataka High Court · 2026-01-27 · W.P. No. 19754 of 2019 · Notifications and consequent demand notice set aside; taxpayer permitted to apply for refund.
21. Nishant Jagaty v. Superintendent, CGST and Central Excise
    Calcutta High Court · 2026-02-02 · WPA 20394 of 2025 · 29 October 2024 order set aside and writ disposed of without costs.
22. Integra Software Services Pvt. Ltd. v. Commissioner of GST and Central Excise
    Madras High Court · 2026-01-02 · C.M.A. Nos. 1453 and 1455 of 2021 · Taxpayer appeals allowed, CESTAT orders set aside and 2017 refund-sanction orders restored.
23. Commissioner of Central Tax v. P.J.B. Engineers Pvt. Ltd.
    Karnataka High Court · 2026-01-08 · Central Excise Appeal No. 12 of 2021 · Revenue appeal dismissed and CESTAT exemption ruling affirmed.
24. Kanakalata Senapati v. Assistant Commissioner, GST and Central Excise
    Orissa High Court · 2026-01-15 · W.P.(C) No. 29819 of 2025 · Adjudication order of 30 August 2024 and recovery communication of 30 May 2025 quashed.
25. Gammon Engineers and Contractors Pvt. Ltd. v. State of Telangana
    Telangana High Court · 2026-07-09 · Writ Appeals Nos. 906 and 246 of 2025 · State appeal dismissed, contractor appeal allowed; ₹10 crore security refund upheld and further inquiry on the alleged benefit prohibited.
26. Mehadia & Sons C & F Division v. Assistant Commissioner of CGST
    Bombay High Court · 2026-08-28 · Writ Petition No. 4844 of 2026 · Composite notice of 24 April 2025 quashed; a fresh lawful notice and a request to revive if governing law changes were left open.
27. Steel Authority of India Ltd. v. State of Jharkhand
    Jharkhand High Court · 2025-01-30 · W.P.(T) No. 220 of 2021 · Adjudication and appellate orders quashed; ₹30,29,99,999 with statutory interest to be restored within four weeks, with lawful VAT proceedings reserved.
28. Union of India v. Torrent Power Ltd.
    Supreme Court of India · 2026-02-10 · Civil Appeal arising out of SLP(C) No. 13084 of 2025 · Department appeal allowed, Gujarat High Court order set aside; Torrent Power to transfer the sum to authorities for credit to the Consumer Welfare Fund within three months.
29. Shivshakti Enterprises v. Commissioner of Customs
    Bombay High Court · 2026-09-01 · Writ Petition No. 6043 of 2026 · The security condition and related seizure memo to that extent were set aside; immediate release without bank guarantee, subject to fresh FSSAI fitness certificate before marketing.
30. IDBI Bank Ltd. v. Deputy Commissioner of Income Tax
    Bombay High Court · 2025-03-24 · Writ Petition No. 2825 of 2022 · The March 2021 reassessment notice and December 2021 objection-disposal order were quashed.
31. Baker Hughes Oilfield Services India Pvt. Ltd. v. Customs Authority for Advance Rulings
    Delhi High Court · 2026-08-19 · CUSAA 43/2023 and connected appeals · Connected customs appeals dismissed and advance ruling effectively upheld.
32. Goodwings Maritime Pvt. Ltd. v. Commissioner of Customs
    Delhi High Court · 2026-08-14 · CUSAA 67/2025 · Appeal dismissed; CESTAT’s licence revocation, security forfeiture and ₹50,000 penalty stood.
33. Bhansali Chematics Pvt. Ltd. v. Senior Intelligence Officer
    Madras High Court · 2026-08-04 · W.P. No. 872 of 2026 · Seizure memo quashed; bank guarantee and indemnity bond ordered returned within two weeks.
34. Kanchana Rai v. Directorate of Enforcement (connected petitions)
    Delhi High Court · 2026-08-18 · W.P.(C) 9799/2023 with connected writ petitions · Petitions allowed; ECIR, consequential coercive steps and the addendum-linked proceedings quashed, with status quo ante restoration.
35. Assistant Director, Enforcement Directorate v. Additional Superintendent of Police
    Madras High Court · 2026-08-04 · Crl.O.P.(MD) No. 3792/2026 · ED petition dismissed and stay vacated; the Thoothukudi court directed to proceed expeditiously.
36. Thakor Jigarji Ishvarji v. State of Gujarat
    Gujarat High Court · 2026-07-27 · R/Criminal Misc. Application No. 1297/2023 · FIR and consequential proceedings for the specified SCRA and IPC offences quashed as to these applicants; investigation of other offences and fresh lawful action left open.
37. Union of India v. Hariom Projects Pvt. Ltd.
    Supreme Court of India · 2026-09-18 · Civil Appeal arising out of SLP(C) No. 33087/2026 · The conversion direction was set aside; the appeal was disposed of with other arbitral issues left to the tribunal.
38. Gujarat Housing Board v. Cube Construction Engineering Ltd.
    Gujarat High Court · 2026-09-18 · R/First Appeal No. 4171/2026 · Appeal dismissed with ₹3 lakh costs: ₹2 lakh to the contractor within four weeks and ₹1 lakh to the Registrar General within three weeks, recoverable as land-revenue arrears on default.
39. Sika India Pvt. Ltd. v. State of Rajasthan
    Rajasthan High Court · 2026-08-06 · D.B. Civil Writ Petition No. 867/2021 · Liberty to appeal within 30 days with a delay-condonation request; no further recovery during a timely appeal; refund claim and merits left open. No costs.
40. Bharti Airtel Ltd. v. Commissioner, CGST Appeals-1, Delhi (connected telecom petitions)
    Delhi High Court · 2024-12-12 · W.P.(C) 13211/2024 with W.P.(C) 14710/2024 and 16477/2024 · The petitions were allowed; Airtel’s two orders and the connected show-cause notices were quashed.
41. Jai Kumar Aggarwal v. Directorate General of GST Intelligence
    Allahabad High Court · 2026-02-13 · Habeas Corpus Writ Petition No. 139/2026 · Remand order set aside, habeas petition allowed and release directed, without preventing lawful fresh proceedings.
42. Vijay Ghanshyam Gadiya v. Union of India
    Supreme Court of India · 2026-09-02 · Civil Appeal arising out of SLP(C) No. 15605/2026 · Appeal allowed. Penalty order and the Gujarat High Court’s confirmation set aside; fresh adjudication before another officer of equal rank. The appointing authority may examine the original officer’s conduct.
43. Barinder Kaur v. Directorate of Enforcement
    Delhi High Court · 2026-03-30 · BAIL APPLN. 1537/2025 · Anticipatory bail application and pending application dismissed.
44. Managing Director, Karnataka Commercial and Industrial Corporation v. Airport Director
    Madras High Court · 2026-08-28 · O.S.A. No. 321/2019 · The Single Judge order was modified: service tax liability arose from 1 June 2007, already paid without protest; original-side appeal disposed of without costs.
45. Ahluwalia Contracts (India) Ltd. v. Airports Authority of India
    Delhi High Court · 2026-09-25 · FAO(OS) (COMM) 246/2026 · The Section 37 appeal was dismissed, preserving the order setting aside the award; connected applications closed.