High Court Rulings


Refund denial of tax paid erroneously on export of service on limitation ground untenable 

Karnataka HC (Division Bench) rules that “refund cannot be denied on the ground of limitation” where “services rendered by the assessee satisfy all conditions of Rule 6A of the Servi...View More

Directs fresh SVLRS-03 issuance after adjusting pre-deposit made towards tax liability; Disposes writ

Delhi HC quashes statement in SVLDRS-03 issued sans adjustment of pre-deposit towards tax dues citing the obvious intent of Sabka Vishwas (Legal Disputes Resolution) Scheme 2019 (SVLDRS Sche...View More

Extends MEIS­ scheme benefit to exporter who achieved Rs. 25 crores turnover for 2003-04

Madras HC rules that exporters who have been recognized as a Star Export House or Status Holder as on April 1, 2003, and export turnover of Rs.25 Crores for the year 2003-04 are qualified for Duty Fre...View More

GST transitional-provision does not enable State to amend VAT Act, initiate fresh proceedings otherwise time-barred

Telangana HC while allowing a batch of over 40 writ petitions, observes that GST transitional provision does not enable State to amend VAT Act contravening amended Entry 54 of List II, there...View More

Drawback not deniable w.r.t. domestic procurement merely due to SB-error mentioning exports against advance-licence 

Bombay HC sets-aside order and show cause notice for recovery of duty drawback paid to assessee who got advance licences (AL) invalidated and procured HDPE from indigenous suppliers; Holds that, &ldqu...View More

Allows duty remission to textile exporter on warehoused goods destroyed in fire after LEO-issuance

Bombay HC (Division Bench) directs Revenue to grant remission of excise duty to assessee-exporter whose goods, after being issued Let export order (LEO) were destroyed in fire at the customs warehouse...View More

Consider assessee's appeal for reopening assessment for delayed Form submission without insisting pre-deposit

Andhra Pradesh HC directs Revenue to entertain Assessee’s appeal of reopening assessment for its failure to submit ‘H’ Forms while submitting returns as the same were obtained later,...View More

Demand on Chit-fund ‘unsustainable’ pre-2015 in view of SC-decision followed by DB; Remits matter

Kerala HC sets-aside service tax demand pertaining to 2012-13 and 2013-14 on Kerala based company engaged in finance and chit-fund business in light of SC decision in case of Margadarshi Chit Fund cas...View More

Directs refund of service tax paid noting payment of GST on same supply

Karnataka HC (Division Bench) directs Revenue to refund the service tax paid within 3 weeks alongwith interest u/s 11BB of Central Excise Act, 1944 in view of the fact that assessee (service provider)...View More

Directs processing of Sony India’s application seeking BoE amendment to claim refund of excess CVD paid

Delhi HC allows writ for processing of applications for amendment of Bills of Entry u/s 149 of the Customs Act, 1962 for claiming refund of excessive CVD paid on account of disallowance of benefit of ...View More