High Court Rulings
Gujarat HC (Division Bench) rules that Director’s personal properties cannot be attached for the purpose of discharge of the liability incurred by assessee-company; Notes that the Depa
...View More Telangana HC restrains Revenue from taking steps for proceedings against Samsung India in pursuance of SCNs issued for undertaking best judgment and revisionary assessment u/s 31 and 32 of Telangana V
...View More Gujarat HC quashes SCN issued to Assessee in absence of pre-show cause notice consultation in accordance with CBEC master circular No. 1053/2/2017-CX dated March 10, 2017, as it raised excise dut
...View More Jharkhand HC holds that ITC cannot be denied on Inter-State sale or transfer of stock (scrap batteries) u/s 18(8)(ix) of the JVAT Act, 2005 if there is no manufacturing a
...View More Bombay HC directs refund of amount deposited by assessee-petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (“SVLDRS” scheme), holding that “Taxing Dep
...View More Calcutta HC (Division Bench) holds that, “Opportunity of hearing should be an effective opportunity of hearing and not illusory” and quashes an ex-parte adjudication order rejecting assess
...View More Calcutta HC dismisses Revenue’s appeal as not maintainable in view of embargo u/s 130 of Customs Act, 2016 as well as relying on Top Court’s decision; Notes that the benefit of Notificatio
...View More Bombay HC grants interim relief to United Spirits Ltd. (Petitioner), stays the hearing of rectification notice proposing to rectify the entire CST assessment order passed under the CST Act,
...View More Bombay HC (Division Bench) sets aside SCN owing to gross delay of 12 years on part of revenue in passing adjudicatory order; Notes that after the personal hearing was granted to assessee to submit obj
...View More Bombay HC (Division Bench) sets aside SCN owing to gross delay of 10 years on part of revenue in passing adjudicatory order; Notes that SCN was issued against assessee, engaged in the activity of buyi
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