High Court Rulings


Absent debtor-creditor relationship, Director’s personal properties cannot be attached for recovering company’s tax liability

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 proceeding against Samsung in SCN issued for best-judgment & revisionary assessment

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

Case-origin basis DGGI investigation insufficient ground to not follow mandatory pre-SCN consultation

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

Absent manufacturing in State, ITC cannot be denied on stock-transfer of scrap batteries

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

Directs refund of amount mistakenly deposited under SVLDRS scheme; Allows assessee's writ

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

Hearing opportunity shouldn’t be illusory; Covid-positive a valid reason for Consultant's non-appearance

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

Revenue’s appeal on matter concerning exemption notification applicability not maintainable; Cites SC decision

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

Interim relief for United Spirits as Bombay HC stays CST assessment rectification notice

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

Intimation to assessee before transferring notices to call book must, quashes SCN for gross-delay citing settled ratios

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

Intimation to assessee before transferring notices to call book must, quashes SCN for gross-delay citing settled ratios

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...View More