High Court Rulings


Directs Revenue to consider MEIS claim of Inox for exports from SEZ unit

Gujarat HC holds that there could be no exclusion of SEZ or non-EDI Port unit for availing Merchandise Exports from India Scheme (MEIS) benefit while noting that declaration of intent in respect of go...View More

Refutes entertainining writ challenging suspension of Export Obligation Period by DRI authorities

Gujarat HC (Division Bench) dismisses writ petition pleading for a direction to recall suspension of Export Obligation Period (EOP) whereby assessee argued that once DGFT permission was granted, exten...View More

Quashes order enhancing penalty to 3-times the tax-amount, levy 'not automatic' but 'discretionary'

Karnataka HC quashes order passed by Additional Commissioner imposing penalty of 3 times on amount of tax, finds no case for interference in exercise of revisional powers to enhance penalty; Holds tha...View More

Citing subsequent bridging of exemption, quashes demand against PSU on works-contract execution

Madras HC (Madurai Bench) holds the Assessee, Tamil Nadu Civil Supplies Corp., a PSU (funded entirely by Government), is not liable to pay service tax on “works contract service” provided ...View More

Absent territorial jurisdiction over taxable event, demand from outside-manufacturer not tenable

Bombay HC quashes show-cause notices (SCNs) raising excise demand of Rs. 45 crores (approx.), states that Commissioner, Thane has no jurisdiction over taxable event i.e. manufacture of the goods which...View More

Appeal remedy exhaustion of ‘paramount important’ for 'effective adjudication', remands lis involving 'classification'

Madras HC dismisses writ against order passed by original authority on classification, holds that assessee (a dealer of flavoured tea by the name “Herbal Sherbat Granules”) is “bound...View More

Noting 50% of disputed tax deposit made, grants stay pending appeal disposal by Tribunal

Andhra Pradesh HC sets aside the order of Joint Commissioner dismissing stay application filed u/s 33(6)(a) of the A.P.VAT Act, 2005 for stay of tax collection pending disposal of the appeal by Appell...View More

Considering SC-order on limitation period extension, disposes writ challenging Assessment Order, relegates assessee

AP HC disposes writ petition challenging the assessment order (AO) dated March 31, 2020 passed by Commercial Tax Officer (CTO), in view of Apex Court’s decision of extending limitation period du...View More

Revenue cannot take advantage of own wrong to label assessee as ‘defaulter’ under SVLDRS

Telangana HC holds action of Dy. Commissioner of Income Tax (3rd Respondent) in setting-off income-tax (IT) refund due to assessee against Service Tax dues of assessee under Finance Act, 1994. as viol...View More

Forbears Revenue from auctioning seized watches pending appeal disposal by CESTAT, disposes writ

Madras HC forbears Revenue from auctioning imported branded watches seized upon search by Directorate of Revenue Intelligence (DRI) pending disposal of assessee’s appeal before CESTAT; Noting th...View More