High Court Rulings


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

Bombay HC maintains earlier directions for online SEIS application; Revenue to communicate portal-amendment

Bombay HC in follow-up hearing of writ petition seeking online filing of application under Service Exports from India Scheme (SEIS) owing to extension in last date of submission to January 31, 2022, o...View More

Notice to UOI in plea against IGST-exemption disallowance on imports under AA post GST

Bombay HC issues notice in writ petition filed by stainless steel pipes and tubes manufacturing company assailing orders of Commissioner of Customs on premise of breach of principles of judicial disci...View More

Following own order, Bombay HC allows filing online SEIS application by Jan 31

Bombay HC allows filing of online application for SEIS scheme by January 31 while making it clear that “if such application is received, the same shall be processed in accordance with law”...View More

System must accommodate procedure to rectify bona-fide mistake; allows MEIS-benefit through SB-rectification

Karnataka HC allows MEIS benefit in respect of shipping bills wherein assessee committed oversight to select correct option under the rewards column even though it expressly declared intention to avai...View More

Revenue doesn't possess unfettered right to terminate proceedings as per convenience, quashes SCN

Bombay HC holds that Revenue does not have unfettered right to choose a time for its termination and conclude proceedings as per its convenience while not disputing Revenue’s right in law to ini...View More