High Court Rulings


Relief to HUL from 17 year long interest demand on additional-tax paid

Madras HC quashes 17.5 years old order demanding penal interest at rate of 2% on belated payment of monthly additional tax for AY 1996-97 u/s 24(3) of Tamil Nadu General Sales Tax Act, 1959; Observing...View More

Assessee’s omission to inform service of summons to counsel, prejudices interest; remands matter

Madras HC quashes Order-in-Original (O-I-O) passed without affording opportunity of hearing to Petitioner-assessee; Notes assessee’s submission that Revenue sent summons to assessee directly who...View More

Assessee cannot escape from liability citing ‘jurisdictional-error’; Usurping Appellate Authority's powers ‘unwarranted’

Madras HC concludes that assessee are bound to exhaust the statutory appellate remedy as contemplated under Tamil Nadu Value Added Tax (TNVAT) Act and “the Courts shall not provide unnecessary o...View More

Refutes intervening with Settlement Commission order passed pursuant to admission by parties

Madras HC holds that order passed by Settlement Commission pursuant to admission made by parties need not be interfered with, however, if there is any error apparent on record or if there is any factu...View More

Quashes recovery of Commercial-Tax arrears after lapse of long-time against subsequent property-purchaser

Madras HC quashes order passed by Assistant Commissioner, Commercial Tax Office (CTO) on account of long delay in initiating action under Revenue Recovery Act w.r.t. assessee’s property for defa...View More

Detention Certificate does not entitle Importer to seek refund from Cargo service-provider

Madras HC dismisses Assessee-importer’s writ petition seeking a direction to Commissioner of Customs to cause refund of Rs. 39 lakhs (approx.) collected by Customs Cargo Service Provider (CCSP) ...View More

Directs DC to determine status of assessee as Small-Scale Unit following Section 127

Madras HC sets-aside order by Designated Committee (DC) rejecting assessee’s application under Sabka Viswas (Legacy Dispute Resolution) Scheme (SVLDRS); In rebuttal to Revenue’s submission...View More

Quashes cryptic-order passed during on-going investigation, allows provisional release of black pepper

Madras HC sets aside ‘cryptic’ order rejecting provisional release of imported agricultural produce from Sri Lanka (black pepper); Observing that order of Deputy Commissioner simply refers...View More

Upholds entry-tax on 'Rolls Royce' import by reputed Cine-Actor, Disproves writ- filing for tax-avoidance

Madras HC holds assessee (an Actor) liable to Entry Tax on import of Rolls Royce Ghost Motor Car from England for personal use, strictly reprimands non-payment of Entry tax by the assessee; Observes t...View More

Master-Circular entailing pre-SCN consultation cannot be milched for own advantage, dismisses writ appeal

Karnataka HC dismisses assessee's appeal, affirms Ld. Single Judge order deeming it to be “thoroughly balanced” as an opportunity for hearing as per Master Circular dated March 10, 2017 ha...View More