High Court Rulings


Information sought by audit officers via emails not construable as ‘quantification’; upholds SVLDRS rejection

Bombay HC upholds rejection of declaration filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS Scheme] under the category of ‘Investigation/Enquiry/Audit’, sub-categ...View More

Subsequent Notification merely clarifying scope of Musical Instruments cannot cancel initial exemption

Madras HC holds that subsequent Notification specifying Indian Musical Instruments (IMI) eligible for exemption is merely clarificatory in nature, cannot be construed as cancellation of exemption gran...View More

Directs swift-action for entry-tax recovery on imported vehicles; Revenue duty-bound to calculate arrears

Madras HC instructs Revenue to take quick action in matter involving imposition of Entry Tax on assessee who imported various kinds of vehicles from different countries; Holds that “the petition...View More

Settlement of issues possible only if Applicant makes full disclosure/extends cooperation

Madras HC holds that “settlement of issues are possible only when a person making an application has approached the Settlement Commission with full and true disclosure of all material facts and ...View More

AARs empowered to reject applications seeking clarifications 'designed' for tax avoidance

Madras HC while interpreting Section 48-A of the Tamil Nadu Value Added Tax Act pertaining to power of AARs to reject Applications seeking clarifications, disposes of petitions, noting that issue in r...View More

Citing duty non-quantification, investigation pendency under GST, dismisses writ challenging SVLDRS declaration rejection

Delhi HC dismisses writ filed by Petitioner challenging Revenue’s rejection for its Application under SVLDRS being bereft of merit citing that quantum of duty had neither been quantified or comm...View More

Bombay HC declines ad-interim stay on CESTAT order directing restoration of Customs Broker Licence

Bombay HC refuses to grant ad interim stay on CESTAT order directing restoration of Respondent’s Customs Broker Licence, stating that such stay if granted, would grossly affect the livelihood of...View More

Tax demanded without proper SCN-issuance despite Court's direction does not stand ‘legal scrutiny’

Madras HC quashes the assessment order demanding tax issued after pre-assessment notice, holds that it “does not stand in the legal scrutiny”; Accordingly, remits the matter for reconsider...View More

No warrant to detain goods permitted to be provisionally released beyond extended period

Bombay HC directs DRI to issue show cause notice (SCN) as expeditiously as possible in respect of goods seized which are subject matter of provisional release u/s 110A, holds that, such seized goods w...View More

Admonishes Assessee’s attempt to revive stale refund claim by making repeated representations

Bombay HC rejects Assessee’s writ claiming refund under MVAT Act citing it’s “failure to take steps as per the requirement of Section 18 of the said Act”, holds the delay in mo...View More