High Court Rulings


Investigation initiated after cut-off date no ground to reject SVLDRS application

Bombay HC holds that summons issued by Revenue for investigation much after the cut-off date of June 30, 2019 (i.e. August 30, 2019), couldn’t be the ground for rejecting the SVLDRS application ...View More

Bombay HC maintains earlier directions for online SEIS application; Revenue to communicate portal-amendment

Bombay HC in follow-up hearing of writ petition seeking online filing of application under Service Exports from India Scheme (SEIS) owing to extension in last date of submission to January 31, 2022, o...View More

Notice to UOI in plea against IGST-exemption disallowance on imports under AA post GST

Bombay HC issues notice in writ petition filed by stainless steel pipes and tubes manufacturing company assailing orders of Commissioner of Customs on premise of breach of principles of judicial disci...View More

Following own order, Bombay HC allows filing online SEIS application by Jan 31

Bombay HC allows filing of online application for SEIS scheme by January 31 while making it clear that “if such application is received, the same shall be processed in accordance with law”...View More

System must accommodate procedure to rectify bona-fide mistake; allows MEIS-benefit through SB-rectification

Karnataka HC allows MEIS benefit in respect of shipping bills wherein assessee committed oversight to select correct option under the rewards column even though it expressly declared intention to avai...View More

Revenue doesn't possess unfettered right to terminate proceedings as per convenience, quashes SCN

Bombay HC holds that Revenue does not have unfettered right to choose a time for its termination and conclude proceedings as per its convenience while not disputing Revenue’s right in law to ini...View More

Without adducing sufficient evidence, MEIS benefit cannot be claimed merely basis pleadings

Bombay HC (Division Bench) upholds rejection of assessee’s applications for issuance of Duty Credit Scrips (DCS) under Merchandise Export from India Scheme (MEIS) by DGFT; Rules that merely on t...View More

Construes ‘Tax-dues’ admission in statement as ‘liability quantified’ for SVLDRS; shuns “Mathematical precision”

Bombay HC allows real-estate developer’s writ, reads the term “quantified” used in section 125 (1) r/w clause (e) of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS Sc...View More

DRI’s authority to re-open assessment concluded by SVB, summon Directors challenged; HC restrains coercive-action

Bombay HC in writ petition challenging the authority of  Senior Intelligence Officer, DRI to re-open assessment of value of imported goods already assessed by designated autho...View More

Breather to importers in challenge to restrictive BCD concession for 'Denatured Ethyl Alcohol'

Bombay HC disposes challenge made to the restrictive interpretation adopted by Tax Authorities vis-à-vis concessional rate of BCD extended to import of Denatured Ethyl Alcohol (DEA) under Entry...View More