High Court Rulings


Amendment restricting EPCG license holder from claiming IGST exemption challenged before Orissa HC

Orissa HC issues Notice in a challenge to condition restricting Export Promotion Capital Goods (EPCG) License holders from claiming IGST exemption when export proceeds are realized in Rupee terms;&nbs...View More

Hindustan Zinc challenges CST refund denial at merit-rate on HSD purchase before Gujarat HC

Gujarat HC issues notice to Revenue in a writ petition seeking refund of CST incidence borne by Assessee at the merit rate instead of concessional rate on HSD purchased by them due to non-grant of C F...View More

 HC: Quashes Rs. 30 crore service-tax demand against logistics service-provider; Remands matter for fresh consideration 

Bombay HC sets-aside demand for Rs. 30 crores (approx.) raised against a Logistics Company by denying abatement under Exemption Notification No. 26/2012-ST dated June 20, 2012 alleging non-s...View More

DGFT’s power to restrict validity of duty-credit certificate under TPS challenged before Madras HC

Madras HC (Division Bench) issues notice in writ petitions assailing imposition of 24-month validity period of duty credit certificate (DCC) issued under Target Plus Scheme (TPS) of FTP 2004-2009, and...View More

Appeal against rectification application eligible under ‘Litigation Category’, not 'Arrears'

Bombay HC holds that pendency of appeal u/s 85 of Finance Act, 1994 against order of AO refusing to rectify the mistake on application filed u/s 74 of the Chapter V of the Finance Act 1994, is eligibl...View More

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