High Court Rulings


Allows adjournment request owing to Covid-19 situation; quashes orders passed without hearing Assessee

Andhra Pradesh HC, on writ petition, quashes order and consequential order passed by Commercial Tax Officer passed after rejecting the numerous ‘adjournment from personal hearing’ request ...View More

Keeps notice seeking EDD-refund recovery at abeyance till appeal-disposal by CESTAT

Madras HC holds that impugned order rejecting Extra Duty Deposit (EDD) refund ought not to have issued by the Revenue and should have waited for final disposal of CESTAT Appeal; Upon observing that As...View More

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