High Court Rulings


Keeping SCN in call-book cannot justify inordinate delay in adjudication; Applies settled ratios

Bombay HC quashes SCNs issued between the period of October, 2011 to April, 2015 that were transferred to call-book without intimation to assessee, follows the decision in Bombay Dyeing; Holds that ha...View More

Requiring payment proof of disputed tax for entertaining appeal not compulsory tax-extraction; Upholds constitutionality

Calcutta HC (Division Bench) dismisses assessee's writ appeals, upholds the constitutional validity of second proviso to Section 84(1) of West Bengal Value Added Tax, Act 2003, requiring a dealer to p...View More

Instructs Revenue to manually refund additional-IGST on differential export value absent provision

Madras HC (Madurai) directs Revenue to refund additional IGST paid by assessee on export of goods in the absence of a provision in the system which electronically automates such refund occurred due to...View More

Denial of interest on delayed refund under plea of jurisdiction-transfer upon GST-introduction untenable

Punjab & Haryana HC, in a matter involving grant of interest on delayed refund of excise duty pre-GST regime, dismisses Revenue’s plea of transfer of jurisdiction due to GST regime; Finds th...View More

State cannot impose cess/tax on cement manufacturers under repealed Act post GST

Meghalaya HC holds that post GST, State has “no authority to impose any tax or the like on the manufacture of cement in the State, it did not possess any authority to levy cess on such manufactu...View More

‘Rusk’ distinct from ‘Bread’, not exempted from VAT; Upholds Appellate Tribunal order

Meghalaya HC holds that VAT exemption extended to ‘Bread’ cannot be given to assessee’s product ‘Rusk’ on finding that assessee does produce bread but subjects it to a fu...View More

Petroleum products dealers eligible to claim ITC on evaporation loss

Punjab & Haryana HC (Larger Bench) rules that dealers shall be entitled to ITC on evaporation loss of Petrol and High Speed Diesel (HSD), finding that disposal of evaporated Petroleum products is ...View More

Gauhati HC restrains levy and collection of entry-tax demand by District Council from Instakart

Gauhati HC restrains the Contractor of North Cachar Hills Autonomous Council (NCHAC) [Respondent], as empowered by District Council to demand entry tax on goods for which logistic support are provided...View More

Writ challenging non-issuance of pre-SCN consultation involves question of law; Grants interim-relief

Calcutta HC restrains Department to proceed against assessee with the show-cause-cum-demand notice citing non-issuance of pre-show-cause notice (SCN) consultation as per Clause 5 of Circular No.1076/0...View More

Madras HC grants interim-stay on differential duty demand levied alleging incorrect declaration in CoO

Madras HC (Division Bench) grants interim stay on demand of differential customs duty along with interest and penalty levied on assessee-importer due to incorrect declaration in Certificate of Origin ...View More