High Court Rulings


Kalyan Jewellers challenges Rs. 80 crores demand raised invoking limitation, claims absence of suppression before Kerala HC

Kerala HC issues notice while granting stay of show cause notices (SCN) invoking extended limitation period to demand differential excise duty (12.5%) on articles of silver jewellery, hedging and gold...View More

Directs State to refund excess-tax collected from assessee through seller on inter-state HSD-oil purchase

Calcutta HC holds Assessee (buyer/Tata Steel) entitled to statutory concessional rate of tax on purchase of High Speed Diesel (HSD) oil, thereby, directs Revenue to refund the amount of excess ta...View More

CST turnover not includible in VAT turnover for determining tax liability or return-filing due-date

Madras HC holds that “there is no scope for including one turnover into another either for determining the tax liability or the determining the due date for filing the Returns", and that “...View More

Quashes impugned Notices being time barred, as Assessee filed complete declaration

Madras HC quashes impugned Notices being time barred, subject to the rider that the Assessee has filed a complete return for the respective year along with the declaration and document for completing ...View More

Revenue to explore alternatives for paying IGST-refund owing system difficulty in accepting bank-info

Gauhati HC, in a writ petition, directs Customs Department to explore other alternative means for paying the refund of IGST paid on exports from NON-EDI location noting that assessee’s bank acco...View More

Delhi HC issues notice in writ challenging capping of MEIS benefit to Rs. 2 cr. per exporter

Delhi HC issues notice in writ challenging capping of MEIS benefit to 2Cr. per exporter, for the exports made during the Sept. to Dec. 2020 vide Notification No. 30/2015-20; Petitioner’s challen...View More

Expunges objectionable remarks against Advocate in order passed by Customs Commissioner

Karnataka HC expunges objectionable expression in the order passed by Customs Commissioner in writ petition filed by Advocate appearing in a customs matter; Highlighting the nobility of legal professi...View More

No 'natural justice principle' violation in not dealing with cases cited by assessee

Bombay HC finds no violation of principle of natural justice for mere omission on decision maker’s part (i.e. Commissioner) to give separate reasons in Order-in-Original (OIO) for non-applicabil...View More

Quashes rectification of order setting aside ex-parte AO citing absence of limitation prescription

Allahabad HC quashes assessing authority’s order passed u/s 31 of UPVAT Act to rectify the order passed u/s 32 by which a second composite ex-parte assessment orders (AOs) for AY 2008-09 were se...View More

Dismisses HDFC Bank's interim-relief application for "F" Form issuance on interstate ‘Bullion’ transfer

Delhi HC dismisses application filed by Assessee (HDFC Bank) claiming interim-relief by way of direction to Revenue to issue requisite ‘F’ Forms in respect of interstate stock transfers of...View More