High Court Rulings


Shuns assessee's challenge to Tribunal’s ‘discretionary’ order on pre-deposit for admitting appeal

Gujarat HC refutes to interfere with Tribunal’s order requiring assessee to deposit 15% of tax dues towards pre-deposit instead of 25% as directed by First Appellate Authority while admitting se...View More

Allahabad HC's breather to Flipkart; Stays Rs. 13 crore VAT/CST demand invoking extended period

Allahabad HC stays Rs 13 crore demand against Flipkart vide assessment/re-assessment orders (VAT & CST) passed by Addl. Commissioner for AY 2012-2013 by extending limitation period to 8 years u/s ...View More

Delhi HC stays over 60 crores demand against gold articles imported from South Korea restricted by DGFT

Delhi High Court stays customs duty demand of Rs. 60 crores issued against assessee who imported gold from South Korea before the DGFT amended the import policy restricting gold imports from the said ...View More

Allahabad HC stays 12.5 crore entry-tax demand against Flipkart’s logistics arm on e-commerce transactions

Allahabad HC (Lucknow Bench) stays Rs. 12.50 crores entry tax demand for FY 2017-18 against Flipkart’s Logistics arm, considering the matter regarding levy of entry-tax on goods purchased by ind...View More

ITC pursuant to amendment in TNVAT Act allowable for prior period transactions

Madras HC allows benefit of Input Tax Credit (ITC) to dealers for transactions occurred prior to issue of amendment in Tamil Nadu Act 5 of 2015 to further amend Tamil Nadu Value Added Tax Act, 2006; P...View More

DB stays Single Judge’s direction imposing cost in entry-tax matter w.r.t. Rolls Royce import 

Madras HC (Division Bench) grants interim-stay in writ petition against imposition of cost of Rs. 1,00,000 against Cine Actor who imported Rolls Royce Ghost Motor Car from England; On an earlier occas...View More

Stressing on Committee members' integrity, directs State to review entertainment-tax exemption process

Madras HC, in a writ petition moved by film producer and distributor, directs State Govt. to revisit the entire process and appointment of Expert Committees for grant of Entertainment Tax (ET) exempti...View More

Dismisses challenge to ante-dated assessment orders noticing assessee’s participation/knowledge about proceedings

Jharkhand HC sets-aside assessee’s challenge to assessment orders (AOs) and demand notices pertaining to assessment years 2010-11 and 2009-10 alleging antedating to save limitation period; Notic...View More

Allows adjournment request owing to Covid-19 situation; quashes orders passed without hearing Assessee

Andhra Pradesh HC, on writ petition, quashes order and consequential order passed by Commercial Tax Officer passed after rejecting the numerous ‘adjournment from personal hearing’ request ...View More

Keeps notice seeking EDD-refund recovery at abeyance till appeal-disposal by CESTAT

Madras HC holds that impugned order rejecting Extra Duty Deposit (EDD) refund ought not to have issued by the Revenue and should have waited for final disposal of CESTAT Appeal; Upon observing that As...View More