High Court Rulings


Dismisses writ challenging FIR against alleged tax evasion 

Bombay HC dismisses writ challenging FIR against alleged tax evasion by stating that there is “nothing either in the VAT Act or the under the Cr.P.C.” which would support the proposition t...View More

No provision for registering FIR in tax-evasion matters; Quashes proceedings under entry-tax, IPC

P&H HC observes that, an FIR could not have been registered against a person who was alleged to have evaded tax absent any provisions under VAT Act, remarks that since VAT “Act is a Code in ...View More

Revival of adjudication proceedings after 9 years violates ‘natural justice’ principle; Quashes SCN 

Bombay HC finds no justification for inaction of revenue for keeping the adjudication of SCN pending and seeking revival of the same after 9 years, remarks “revival of show cause notice will ser...View More

Relaxes pre-deposit amount considering 'mitigating circumstances and financial condition' of car-rental company; Disposes writ

Delhi HC in view of “the mitigating circumstances and the financial condition” of the assessee, a car rental company, relaxes the sum of mandatory pre-deposit required for filing appe...View More

Upholds Revenue’s liability to pay interest on delayed refund; follows Ranbaxy laboratories 

Madhya Pradesh HC holds that the statute vide Section 11BB of the Central Excise Act makes it obligatory for Revenue to pay the interest on delayed refund if refund is not made within three months fro...View More

Revenue cannot insist upon IEC at time of rendering services for which SEIS-benefit claimed

Delhi HC holds that Revenue cannot insist upon IEC at the time of export/rendering of services for which SEIS benefit is claimed, in light of the amendment to Para 2.05 of FTP 2015-2020; Observes that...View More

Receipt of application, not order-date relevant to compute interest on delayed refund; Reiterates SC-ratio

Bombay HC holds that Revenue’s liability to pay interest on delayed refund commences from expiry of 3 months from the date of receipt of the application for such refund and not upon expiry ...View More

Receipt of application, not order-date relevant to compute interest on delayed refund; Reiterates SC-ratio

Bombay HC holds that Revenue’s liability to pay interest on delayed refund commences from expiry of 3 months from the date of receipt of the application for such refund and not upon expir...View More

Settlement Commission cannot adjudicate liability where assessee failed to make 'full and true' disclosure; Remits matter 

Delhi HC sets aside orders by Settlement Commission adjudicating duty liability despite clear observation that assessee did not made full and true disclosure; HC expresses that “Unless the twin ...View More

SWS not payable, if BCD is ‘NIL’; Directs notional SWS refund in duty-credit scrips 

Bombay HC in writ petition by importer claiming benefit under Merchandise Export from India Scheme (MEIS) Scrips issued under Notification No.24/2015-Customs dated April 08, 2015 disapproves recovery ...View More