High Court Rulings


Delhi HC restrains Revenue from taking coercive action in challenge to MOOWR ‘electricity warehousing’ Circular 

Delhi HC issues notice in a plea by major player engaged in production, collection and distribution of electricity assailing CBIC Instruction under Manufacturing and Other Operations in Warehouse (no....View More

Error in stating higher outstanding demand no ‘estoppel’ to claim requisite SVLDRS-scheme benefits 

Delhi HC observes that, “The fact that the petitioner made a mistake in stating a higher amount concerning outstanding service tax demand, cannot result in an estoppel and thus impede the petiti...View More

3-Judge Bench upholds validity of pre-deposit mandate introduced by State post GST Constitutional Amendment 

In an interesting 97 pager order, Bombay HC (3-Judge Bench) holds that State of Maharashtra has legislative competence to enact Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017 and Maha...View More

Refund denial of tax paid erroneously on export of service on limitation ground untenable 

Karnataka HC (Division Bench) rules that “refund cannot be denied on the ground of limitation” where “services rendered by the assessee satisfy all conditions of Rule 6A of the Servi...View More

Directs fresh SVLRS-03 issuance after adjusting pre-deposit made towards tax liability; Disposes writ

Delhi HC quashes statement in SVLDRS-03 issued sans adjustment of pre-deposit towards tax dues citing the obvious intent of Sabka Vishwas (Legal Disputes Resolution) Scheme 2019 (SVLDRS Sche...View More

Extends MEIS­ scheme benefit to exporter who achieved Rs. 25 crores turnover for 2003-04

Madras HC rules that exporters who have been recognized as a Star Export House or Status Holder as on April 1, 2003, and export turnover of Rs.25 Crores for the year 2003-04 are qualified for Duty Fre...View More

GST transitional-provision does not enable State to amend VAT Act, initiate fresh proceedings otherwise time-barred

Telangana HC while allowing a batch of over 40 writ petitions, observes that GST transitional provision does not enable State to amend VAT Act contravening amended Entry 54 of List II, there...View More

Drawback not deniable w.r.t. domestic procurement merely due to SB-error mentioning exports against advance-licence 

Bombay HC sets-aside order and show cause notice for recovery of duty drawback paid to assessee who got advance licences (AL) invalidated and procured HDPE from indigenous suppliers; Holds that, &ldqu...View More

Allows duty remission to textile exporter on warehoused goods destroyed in fire after LEO-issuance

Bombay HC (Division Bench) directs Revenue to grant remission of excise duty to assessee-exporter whose goods, after being issued Let export order (LEO) were destroyed in fire at the customs warehouse...View More

Consider assessee's appeal for reopening assessment for delayed Form submission without insisting pre-deposit

Andhra Pradesh HC directs Revenue to entertain Assessee’s appeal of reopening assessment for its failure to submit ‘H’ Forms while submitting returns as the same were obtained later,...View More