High Court Rulings


Revenue not entitled to exercise suo motu revisional powers when interest not prejudiced

Karnataka HC quashes Revenue's revisional order, passed by invoking section 64 of the KVAT Act, whereof revisional authority merely remanded the matter to Prescribed Authority to verify certain observ...View More

DC to take call in matter of unsuccessful online payment under SVLDRS, disposes writ

Madras HC declines to grant relief to assessee in case of unsuccessful payment by online mode of amount indicated in Form SVLDRS- 04, informs that "It is for the jurisdictional designated committee to...View More

Citing Revenue's failure to comply with 'natural justice principle', restores proceedings under SVLDRS

Bombay HC sets-aside declaration in form SVLDRS-3 (statement of amount payable) issued by Revenue being violative of principles of natural justice, directs “concerned authority to give an opport...View More

Refutes to entertain assessee's requests for seized goods clearance; directs expedient assessment

Bombay HC declines to indulge in writ petition requesting to assess the Bills of Entries and to permit clearance of imported goods without payment of duty extending benefit of Notification No. 18/2015...View More

Affirms Tribunal; Allows 'in-transit' sale exemption on material sold for 'work-contract' execution

Madras HC finds “no ground to interfere with the order passed by the Tribunal”, allows benefit of ‘in-transit’ sale on material sold to Neyveli Lignite Corporati...View More

'DGFT required to act as facilitator'; Allows clearance of Pigeon Peas imported beyond 2017-18

Bombay HC allows clearance of pigeon peas imported by applicant from Sudan, Myanmar, Tanzania and Mozambique beyond fiscal year 2017-2018 and holds that the imports are “valid under the FTP&rdqu...View More

Affirms Single-Judge order dismissing writ-petition citing ‘no cause of action’ w.r.t. post-export compliance

Madras HC affirms Single Judge order which found 'no cause of action' for filing writ petition in matter of fulfillment of post-export liabilities required under Rule 16A of Custom Excise Duties &...View More

Chides Revenue for rejecting HUL's plea to amend BoE after clearance to rectify GSTIN

Madras HC sets-aside order rejecting amendment in Bill of Entry (BoE) attributing it to limitation in ICES system, citing same as “clearly erroneous even in context of 1944 Act that envisages am...View More

Only “any other person”, liable to tax on ‘immovable-property renting' pre-July 2012; Quashes levy against Municipality

Madras HC allows a batch of writ petitions by Municipalities (Assessee), quashes demand of service tax on renting of immovable property for period prior to July 2012 & post July 1, 2012 up to June...View More

Commissioner objectivity not expected when hearing appeal from order passed as AO; affirms ‘Bias’ plea

Bombay HC (at Goa) rules that reasonable apprehension of ‘Doctrine of Bias’ arises where Commissioner, acting as First Appellate Authority while taking up appeal from original assessment o...View More