High Court Rulings
Jharkhand HC holds that ITC cannot be denied on Inter-State sale or transfer of stock (scrap batteries) u/s 18(8)(ix) of the JVAT Act, 2005 if there is no manufacturing a
...View More Bombay HC directs refund of amount deposited by assessee-petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (“SVLDRS” scheme), holding that “Taxing Dep
...View More Calcutta HC (Division Bench) holds that, “Opportunity of hearing should be an effective opportunity of hearing and not illusory” and quashes an ex-parte adjudication order rejecting assess
...View More Calcutta HC dismisses Revenue’s appeal as not maintainable in view of embargo u/s 130 of Customs Act, 2016 as well as relying on Top Court’s decision; Notes that the benefit of Notificatio
...View More Bombay HC grants interim relief to United Spirits Ltd. (Petitioner), stays the hearing of rectification notice proposing to rectify the entire CST assessment order passed under the CST Act,
...View More Bombay HC (Division Bench) sets aside SCN owing to gross delay of 12 years on part of revenue in passing adjudicatory order; Notes that after the personal hearing was granted to assessee to submit obj
...View More Bombay HC (Division Bench) sets aside SCN owing to gross delay of 10 years on part of revenue in passing adjudicatory order; Notes that SCN was issued against assessee, engaged in the activity of buyi
...View More Bombay HC quashes SCNs issued between the period of October, 2011 to April, 2015 that were transferred to call-book without intimation to assessee, follows the decision in Bombay Dyeing; Holds that ha
...View More Calcutta HC (Division Bench) dismisses assessee's writ appeals, upholds the constitutional validity of second proviso to Section 84(1) of West Bengal Value Added Tax, Act 2003, requiring a dealer to p
...View More Madras HC (Madurai) directs Revenue to refund additional IGST paid by assessee on export of goods in the absence of a provision in the system which electronically automates such refund occurred due to
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