High Court Rulings


Cannot make SVLDR Scheme, 2019 operational beyond formulated date; Rejects prayer for extension 

Himachal Pradesh HC (Division Bench) dismisses writ petition filed for directing the Revenue to accept the payment of service-tax determined under SVLDRS-3 beyond the tenure of scheme (i.e. June 30, 2...View More

Upholds CESTAT order allowing Shipping Bill amendment after Let Export Order 

Gujarat HC dismisses Revenue’s Appeal against CESTAT’s order permitting assessee to amend shipping bills (SBs) post Let Export Orders (LEOs) citing “peculiar facts and circumsta...View More

Reliance Industries entitled to CENVAT on LPG arising as by-product during petrol/diesel/ATF manufacture 

Gujarat HC (Division Bench) allows refund of CENVAT Credit reversed/paid under Rule 6(3) of CCR, 2004 on removal of LPG under the Domestic Subsidy Scheme, dismisses Revenue’s challenge against C...View More

Directs manual SVLDRS application processing where electronic remittance failed due to miniscule discrepancy

Delhi HC directs Designated Committee (DC) to manually process Petitioner’s application under SVLDR Scheme, as Petitioner clearly made an attempt to remit electronically the "amount declared" be...View More

Citing sub-judice status of Telangana’s competence to amend VAT Act, stays AO against Ola

Telangana HC grants relief to Ola Fleet Tech. Pvt. Ltd. (Petitioner-assessee), stays 3 assessment orders (AOs) passed u/s 21(3) of the Telangana VAT Act, 2005 alongwith all consequential steps finding...View More

Court's Order not needed for manual processing of SVLDRS Application; Disposes writ

Madras HC dismisses Revenue's stance of rejecting assessee’s request to issue Discharge Certificate in Form-4 on the ground that it cannot be processed manually and a Court's order has to be obt...View More

Quashes CST levy on bond-to-bond liquor-sale where tax duly discharged at "first-point-of-sale"

Bombay HC quashes assessment order (AO) levying tax upon assessee (United Spirits Ltd.) on bond-to-bond sale of imported goods (liquor) when VAT was duly discharged by importer (ASK Agencies) on resal...View More

Writ filed against SCN demanding service tax under 'reverse charge' invoking extended period

Bombay HC stays adjudication of SCN whereby demand of service tax was raised under reverse charge mechanism on services imported by the Petitioner from an entity situated at Malaysia; Notes that, for ...View More

Municipal Corporation entitled to charge fee/tax on advertisement hoardings post GST

Karnataka HC declares that, “there is no conflict between the power to levy GST under GST Act and power of Municipal Corporation to levy advertisement fee or advertisement tax under Section 134 ...View More

Limitation period prescribed for claiming refund on exports from LEO-date ultra-vires the Statute

Gujarat HC (Division Bench) remarks that period of limitation for the purpose of filing refund application “under the Finance Act in case of the export of goods through air or sea commences from...View More