HC/SC Finance and Tax Judgments · Batch 25

By topic: Income Tax (2) · GST (8) · Customs, Excise & Service Tax (26) · Other Finance Laws (1) · Companies Act (1) · Securities Law (1) · Judgment hub · Search judgments

39 court rulings, each linked to its complete public judgment copy. Decisions dated 2023-06-12 to 2026-09-24. Also see: Batch 22 (49) · Batch 23 (42) · Batch 24 (45).

1. Vimpro Tech v. Commissioner of Customs
   Madras High Court · 2026-08-05 · W.P. No. 16262 of 2026 · Provisional release directed on payment of 10% of differential duty and personal bond on the terms in the order.
2. Ruchi Infrastructure Ltd. (Patanjali Foods Ltd.) v. Union of India
   Kerala High Court · 2025-07-18 · W.A. No. 1776 of 2016 · Importer’s writ appeal allowed and adverse single-judge ruling set aside to the appealed extent.
3. Union of India v. Jatin Ahuja
   Supreme Court of India · 2025-09-11 · Civil Appeal No. 3489 of 2024 and connected appeals · Eleven Revenue appeals dismissed and two assessee appeals allowed; one different appeal de-tagged.
4. Additional Director General, DRI v. Suresh Kumar & Co. Impex Pvt. Ltd.
   Supreme Court of India · 2025-08-20 · Civil Appeals Nos. 11339–11342 of 2018 · Revenue appeals partly allowed, CESTAT ruling set aside and importer appeals restored for hearing on other grounds.
5. Patanjali Foods Ltd. v. Union of India
   Supreme Court of India · 2025-05-19 · Civil Appeals Nos. 3833–3835 of 2025 · High Court judgment set aside; security amounts to be refunded with 6% interest from encashment within four months.
6. Gaiagen Technologies Pvt. Ltd. v. State of Kerala
   Kerala High Court · 2026-07-27 · W.A. No. 850 of 2024 · Appeal disposed of with reconsideration directed and competing contentions reserved.
7. Commissioner of Income Tax (International Taxation) v. Nokia Network OY
   Delhi High Court · 2025-02-21 · ITA Nos. 785 and 786 of 2019 · Revenue appeals dismissed.
8. Naresh Kumar & Co. v. Commissioner of Service Tax
   Calcutta High Court · 2026-02-04 · CEXA No. 49 of 2009 · Demand recalculation directed; distinct bending, bundling and stock-verification levies under C&F set aside, with lawful alternative classification reserved and detailed payment/interest directions.
9. N.R. Kulkarni NRK Construction Co. v. Union of India
   Karnataka High Court · 2025-12-09 · W.P. No. 145682 of 2020 · Authorities directed to consider representation, allow returns without interest or penalty as ordered and refrain from coercive action for six months.
10. SB Aditya Power Projects Pvt. Ltd. v. Union of India
    Madras High Court · 2026-06-25 · W.P. No. 3060 of 2023 · Rejection set aside; designated committee directed to act on the declaration and issue the discharge certificate within two months.
11. Assistant Collector, Customs v. Seamx Industries Ltd.
    Himachal Pradesh High Court · 2026-07-07 · Criminal Revision No. 23 of 2012 · Revenue criminal revision dismissed; discharge of accused maintained.
12. Malwa Realities Pvt. Ltd. v. State of Madhya Pradesh
    Madhya Pradesh High Court · 2026-07-08 · W.P. No. 12031 of 2026 and connected petitions · Connected writs partly allowed to the specific prayer 7(a) or 7(b) identified for each group.
13. Premier Bars Pvt. Ltd. v. Union of India
    Rajasthan High Court · 2026-07-18 · D.B. Civil Writ Petition No. 630 of 2021 · Rejection of 12 November 2019 set aside; declaration to be treated as eligible and evaluated on merits.
14. Mahashakti Coke v. Union of India
    Gujarat High Court · 2026-06-19 · R/SCA No. 15459 of 2016 and connected petitions · All connected writ petitions dismissed and departmental decisions upheld.
15. Airan Comtrax Towers Pvt. Ltd. v. Settlement Commission
    Telangana High Court · 2026-04-21 · W.P. No. 6376 of 2008 · Writ petition dismissed; Commission refusal left standing.
16. Sanmar Matrix Metals Ltd. v. Commissioner of GST and Central Excise
    Madras High Court · 2026-04-08 · C.M.A.(MD) No. 368 of 2022 · Taxpayer appeal allowed, CESTAT order set aside and refund directed within six weeks.
17. Tiloksons Brewery & Distillery v. State of Himachal Pradesh
    Himachal Pradesh High Court · 2026-04-02 · CWP No. 16382 of 2025 · Cancellation set aside; Commissioner permitted to decide afresh within two months on a proper hearing, and future teams to follow applicable rules.
18. East Khasi Hills Wine Dealers Welfare Association v. State of Meghalaya
    Meghalaya High Court · 2026-03-26 · W.P.(C) No. 406 of 2025 · Margin-related amendment to rule 372 struck down; electronic management scheme upheld subject to fair implementation.
19. Ashland India Pvt. Ltd. v. Union of India
    Gujarat High Court · 2026-02-20 · R/SCA No. 12738 of 2024 · Adverse revisional action set aside and original partial sanction restored; no further payment ordered because amount already paid.
20. NLC India Ltd. v. Commissioner of GST and Central Excise
    Madras High Court · 2026-02-16 · W.P.(MD) No. 8140 of 2020 · Constitutional writ petition dismissed; recovery notification sustained.
21. State of West Bengal v. New Kenilworth Hotel Pvt. Ltd.
    Calcutta High Court · 2026-02-26 · FMA No. 226 of 2024 · State appeal partly allowed to reverse facial invalidation and read down rule 5(1) proviso (d); hotel’s 2018 demand cancellation affirmed.
22. Commissioner of Central Excise, Belapur v. Jindal Drugs Ltd.
    Supreme Court of India · 2024-04-30 · Civil Appeal No. 1121 of 2016 and connected appeals · Revenue appeals dismissed; CESTAT’s treatment of the manufacturing process affirmed.
23. Income Tax Assessing Officer, Baroda v. Shobhan Shantilal Doshi
    Supreme Court of India · 2026-01-12 · Civil Appeal No. 197 of 2026 · Appeal allowed to the limited extent of deleting the directions in paragraphs 10 and 11 of the High Court order.
24. Super Enterprises v. Union of India
    Patna High Court · 2026-08-28 · CWJC No. 6588 of 2026 · Taxpayer given three weeks to apply for revocation; authority to consider merits without limitation-only rejection within two months.
25. Steel Authority of India Ltd. (Bokaro Steel Plant) v. State of Jharkhand — GST refund interest
    Jharkhand High Court · 2023-06-12 · W.P.(T) No. 3983 of 2022 · Refund claim to be processed on original ARN within three weeks with 6% interest on the refundable amount from the statutory date.
26. State of Karnataka v. Taghar Vasudeva Ambrish
    Supreme Court of India · 2025-12-04 · Civil Appeals Nos. 7846 and 7847 of 2023 · Both State appeals dismissed; Karnataka High Court decision left standing.
27. Principal Commissioner of Customs v. Vikram Jain
    Madras High Court · 2026-08-10 · W.A. No. 1855 of 2026 · Revenue writ appeal allowed and release order set aside, with consequential custody and interest directions.
28. Deputy Director, DRI v. State of Nagaland
    Gauhati High Court · 2026-08-13 · Crl. Pet. No. 18 of 2026 · Criminal revision petition allowed and the 12 March 2026 release-on-zimma order set aside.
29. Zenlayer Networks India Pvt. Ltd. v. Union of India
    Delhi High Court · 2026-08-19 · W.P.(C) 7091/2025 and connected matter · Writ petitions dismissed with available adjudicatory and appellate remedies preserved.
30. Radhey Shyam Rishipal Factory v. Principal Commissioner of Customs (Import)
    Delhi High Court · 2026-08-18 · CUSAA Nos. 89 and 90 of 2026 · High Court declined to interfere with CESTAT refusal to condone delay; connected appeals dismissed.
31. Kinetic Green Energy and Power Solutions Ltd. v. Saera Electric Auto Ltd.
    Supreme Court of India · 2026-09-24 · Civil Appeal No. 13117 of 2026 · Commercial court order and High Court stay set aside or modified; appeal disposed of with arbitral interim relief left open.
32. Chitra Ramkrishna v. Union of India
    Delhi High Court · 2026-07-09 · W.P.(CRL) 3343/2023 · Petition dismissed, preserving available trial defences.
33. Maple Overseas Trade Pvt. Ltd. v. State of Madhya Pradesh
    Madhya Pradesh High Court · 2026-09-15 · W.P. No. 15843 of 2026 · Appeal dismissal set aside and matter remanded for hearing; petitioner directed to appear on the date fixed.
34. Sahil Enterprises v. Union of India
    Tripura High Court · 2026-01-06 · W.P.(C) No. 688 of 2022 · Demand order of 7 May 2022 set aside and credit directed to be allowed.
35. G.R. Infra Projects Ltd. v. State of Madhya Pradesh
    Supreme Court of India · 2026-08-19 · Civil Appeal No. 11277 of 2026 · Assessee appeal allowed and challenged notice quashed.
36. Union of India v. Sunil Biyani
    Supreme Court of India · 2026-08-12 · Criminal Appeal arising from SLP(Crl.) No. 12535 of 2026 · Commissioner directed to communicate the order; criminal appeal disposed of, investigation continuing.
37. Anil Laxminarayan Biyani v. Union of India
    Delhi High Court · 2026-08-25 · W.P.(C) 971/2026 · Writ dismissed for want of territorial jurisdiction.
38. Inductotherm India Pvt. Ltd. v. Union of India
    Gujarat High Court · 2026-06-24 · R/Special Civil Application No. 1996 of 2014 · The communication of 13 January 2014 was quashed; the department must re-credit ₹3,74,33,462 to the GST electronic credit ledger within six weeks of receiving the order.
39. Virchow Laboratories Ltd. v. Commissioner of Customs and Central Excise
    Telangana High Court · 2026-03-26 · CEA No. 195 of 2011 · The appeal was allowed. The department must pay 7.5% interest from 2 June 1997 to 9 March 2006, then 6% on unpaid interest from 9 March 2006 to 29 November 2011 within six weeks. Further interest from 29 November 2011 was refused.