High Court Rulings


Calcutta HC stays SCN denying service-tax refund to CREDAI on limitation ground

Calcutta HC stays operation of SCN proposing to deny service tax refund claim of Petitioner [Confederation of Real Estate Developers Association of India, West Bengal (CREDAI)] for the period 2007-201...View More

Revenue duty-bound to adjudicate SCN timely, cannot make assessee suffer due to 'gross-delay'

Bombay HC (Division Bench) quashes SCN issued by Revenue 16 years ago but kept in call book without informing the assessee, holds that, assessee cannot be made to suffer in view of gross delay on Reve...View More

Clarificatory Circular cannot recall finalized SFIS benefits retrospectively, however, dismisses constitutional challenge

Bombay HC quashes demand raised basis ‘clarificatory’ DGFT policy circular No. 25 of 2007 dated January 01, 2008 [curtailing benefit under Service From India scheme (SFIS)], amply clarifie...View More

Quashes Revenue’s order rejecting SVLDRS-01 basis non-admission of complete tax dues by Assessee

Bombay HC sets aside Revenue order rejecting assessee’s SVLDRS-01 declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDR Scheme) as part of the “inquiry/investigation/au...View More

Rejection of writ and appeal challenging assessment no bar to dismiss rectification application

Madras HC rules that application for rectification of any error apparent on face of record u/s 55 of Tamil Nadu General Sales Tax Act, 1959 cannot be rejected without discussion merely because after p...View More

Permits export subject to bond & BG by exporter placed under 'put-alert' list; directs investigation-completion

Bombay HC (Division Bench) rules that placing the petitioner-exporter under the ‘put alert list’ during the investigation process of seizure memo, with the instructions to the field Office...View More

AO justificed in initiating assessment for ‘carry-forward of excess ITC’; 'Ejusdem-generis' principle inapplicable

Calcutta HC (Division Bench) holds that the expression “for any other reasons” appearing in section 46 of WBVAT Act is very wide and comprehensive to include ‘carry forward of excess...View More

Bombay HC's interim order in challenge to demand on legal services by practicing Advocate

Bombay HC hears writ challenging Show Cause Notice (SCN) cum Demand Notice issued to a practicing Advocate demanding service-tax for provision of legal services invoking extended period of limitation;...View More

‘Adjudicated SCN’ classifiable under ‘arrears category’; Demand under different enactments cannot be segregated

Bombay HC (Nagpur) disallows Revenue’s classification under “litigation” category w.r.t. SCN issued prior to June 30, 2019, but adjudicated thereafter (before closure of SVLDRS), hol...View More

Investigation initiated after cut-off date no ground to reject SVLDRS application

Bombay HC holds that summons issued by Revenue for investigation much after the cut-off date of June 30, 2019 (i.e. August 30, 2019), couldn’t be the ground for rejecting the SVLDRS application ...View More