High Court Rulings


HC: Restores SVLDRS declaration citing violation of natural justice; Revenue to consider Thought Blurb dictum

Bombay HC quashes the orders rejecting SVLDRS form of Petitioner, for being in violation of natural justice principles, restores the SVLDRS-1 declaration with a direction to Revenue to grant personal ...View More

Quashes 'arbitrary' rejection of Karasamadhana-Scheme application seeking waiver of penalty levied in reassessment

Karnataka HC quashes endorsement by Assistant Commissioner, Commercial Taxes (AC) under Karamsamadhana Scheme, 2021 (Scheme) rejecting application of assessee on the premise of non-applicability of Sc...View More

Division-Bench admits writ-appeal against order denying SAD-exemption on SEZ-DTA transfer; stays proceedings

Madras HC (Division Bench) admits appeal against Learned Single Judge’s order holding that Circular No. 44/2013-Customs dated December 30, 2012, which denied Special Additional Duty of Customs (...View More

Single-Judge cannot decide case on merits absent facts-assessment by Commissioner(A); Remands matter

Karnataka HC (Division Bench) sets-aside order of Single Judge which even after dismissing the assessee’s writ as not maintainable, proceeded to decide matter on merits of the case concluding th...View More

Madras HC grants interim relief to BMW in writ challenging sale transaction re-characterization

Madras HC (Division Bench) orders interim stay on recovery of CST from BMW India, in writ appeal against the learned Singe Judge’s stance of relegating the Petitioner to alternative remedy of ap...View More

Service recipient can utilize CENVAT-credit to discharge reverse-charge liability; follows earlier precedents

Karnataka HC allows Toyota Kirloskar Motors (respondent-assessee) to utilize CENVAT credit availed on inputs, input services and capital goods for payment of service tax under reverse charge mechanism...View More

Upholds simultaneous GST & Excise/NCCD levy on tobacco; Power under Article 246 & 246A 'mutually exclusive'

Karnataka HC dismisses a batch of writ petitions filed by manufacturers of Tobacco and Tobacco products seeking setting aside of Notification No. 3/2019- dated July 06, 2019 whereby central excise dut...View More

Cement manufacturing units cannot be singled out to deny SGST-reimbursement; Invokes promissory estoppel

Orissa HC (Cuttack) finds “no justification in singling out cement manufacturing units for denial of the SGST reimbursement”, when Revenue itself granted eligibility certificate (as a thru...View More

Fresh limitation applies for appeal against rectification order; Memo returning appeal unsustainable

Madras HC holds that if the order, passed originally stands substituted by another order u/s 84 of TNVAT Act, 2006, on account of review, appellate remedy cannot disallowed, as a fresh period of limit...View More

Merely repeating HC remand directions without assessing OIO, an abdication of authority

Meghalaya HC directs CESTAT to adjudicate a matter of vehicles seizure found to be smuggling dry betel nuts from Myanmar afresh for the second time “uninfluenced by any observations contained in...View More