High Court Rulings


Without adducing sufficient evidence, MEIS benefit cannot be claimed merely basis pleadings

Bombay HC (Division Bench) upholds rejection of assessee’s applications for issuance of Duty Credit Scrips (DCS) under Merchandise Export from India Scheme (MEIS) by DGFT; Rules that merely on t...View More

Construes ‘Tax-dues’ admission in statement as ‘liability quantified’ for SVLDRS; shuns “Mathematical precision”

Bombay HC allows real-estate developer’s writ, reads the term “quantified” used in section 125 (1) r/w clause (e) of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS Sc...View More

DRI’s authority to re-open assessment concluded by SVB, summon Directors challenged; HC restrains coercive-action

Bombay HC in writ petition challenging the authority of  Senior Intelligence Officer, DRI to re-open assessment of value of imported goods already assessed by designated autho...View More

Breather to importers in challenge to restrictive BCD concession for 'Denatured Ethyl Alcohol'

Bombay HC disposes challenge made to the restrictive interpretation adopted by Tax Authorities vis-à-vis concessional rate of BCD extended to import of Denatured Ethyl Alcohol (DEA) under Entry...View More

Relegating assessee to alternate-remedy in case involving natural-justice violation an ‘empty formality’

Madras HC (Division Bench), vide a common judgment, sets aside the order of Single Judge relegating the assessee to Appellate Authority while refusing to interfere with the assessment orders passed wi...View More

HC: Restores SVLDRS declaration citing violation of natural justice; Revenue to consider Thought Blurb dictum

Bombay HC quashes the orders rejecting SVLDRS form of Petitioner, for being in violation of natural justice principles, restores the SVLDRS-1 declaration with a direction to Revenue to grant personal ...View More

Quashes 'arbitrary' rejection of Karasamadhana-Scheme application seeking waiver of penalty levied in reassessment

Karnataka HC quashes endorsement by Assistant Commissioner, Commercial Taxes (AC) under Karamsamadhana Scheme, 2021 (Scheme) rejecting application of assessee on the premise of non-applicability of Sc...View More

Division-Bench admits writ-appeal against order denying SAD-exemption on SEZ-DTA transfer; stays proceedings

Madras HC (Division Bench) admits appeal against Learned Single Judge’s order holding that Circular No. 44/2013-Customs dated December 30, 2012, which denied Special Additional Duty of Customs (...View More

Single-Judge cannot decide case on merits absent facts-assessment by Commissioner(A); Remands matter

Karnataka HC (Division Bench) sets-aside order of Single Judge which even after dismissing the assessee’s writ as not maintainable, proceeded to decide matter on merits of the case concluding th...View More

Madras HC grants interim relief to BMW in writ challenging sale transaction re-characterization

Madras HC (Division Bench) orders interim stay on recovery of CST from BMW India, in writ appeal against the learned Singe Judge’s stance of relegating the Petitioner to alternative remedy of ap...View More