High Court Rulings


Michelin India not entitled to SVLDRS benefit when there’s no ‘final’ quantification

Madras HC holds that assessee/applicant is not entitled to settle the dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 [SVLDRS] owing to non-quantification of demand before cut-...View More

Directs to expedite adjudication of SCN for IGST recovery on water purifier 

Bombay HC in petition by importer/assessee of water purification elements, directs ‘expeditious’ disposal of show cause notice issued on the premise of alleged IGST evasion by the assessee...View More

Notifications imposing service tax on ocean freight for CIF contracts ‘illegal’, cites Mohit Minerals ruling 

Bombay HC, considering Gujarat HC decision in SAL Steel Ltd and Supreme Court’s verdict in Mohit Minerals, accepts importer’s challenge to Notification Nos. 15/2017-S.T., 16/2017-S.T and 1...View More

‘Water Cess’ on hydropower ultra vires; Expounds on legislative competence & excessive delegation

Himachal Pradesh HC, in a 100 pager judgement in petitions by power generation companies using river water for production of electricity, holds imposition of ‘Water Cess’ by virtue of...View More

‘Rectification application’ not akin to ‘appeal’ under SVLDRS, goes by ‘plain & natural’ meaning

Madras HC disposes assessee’s challenge to the communications in Form SVLDRS-3, whereby the Designated Committee (DC) required the assessee to pay the amounts towards arrears of tax in terms of ...View More

Requiring Bank-Guarantee for provisional release of vehicle purchased from Diplomat "onerous and unreasonable"

Madras HC modifies conditions imposed w.r.t. provisional release of vehicle purchased by Assessee from a Diplomat, quashes onerous and unreasonable imposition of requirement of the execution of a bank...View More

Revenue’s appeals raising substantial questions w.r.t. classification, non-maintainable 

Calcutta HC renders Revenue’s appeals as non-maintainable since, the core issue raised via the substantial questions of law revolve upon the classification of the product Chrome Concentrate soug...View More

Writ jurisdiction not meant to grant waiver of statutory pre-deposit condition for filing appeal, dismisses writ 

Bombay HC rules that writ jurisdiction is not meant to grant any benefit to parties like the Assessee or to enable him to get over the statutory condition of pre-deposit for filing appeal imposed by S...View More

Demand-Notice against works-contractor for Chennai Metro's failure to deduct TDS 'without jurisdiction'

Madras HC holds that Chennai Metro Rail Ltd. (CMRL/contract-awarder) is responsible for TDS deduction and if CMRL failed to deduct the amounts u/s 13(1) of the TNVAT Act, 2006, machinery under Section...View More

Copy of HC-judgment quashing service-tax liability of VCFs managing investors’ money

Karnataka HC allows a batch of 48 appeals filed by ICICI Venture Capital Funds (VCFs) against the CESTAT ruling which held that VCFs retaining ‘carried interest’, ‘performance fee&rs...View More