High Court Rulings


Tax demanded without proper SCN-issuance despite Court's direction does not stand ‘legal scrutiny’

Madras HC quashes the assessment order demanding tax issued after pre-assessment notice, holds that it “does not stand in the legal scrutiny”; Accordingly, remits the matter for reconsider...View More

No warrant to detain goods permitted to be provisionally released beyond extended period

Bombay HC directs DRI to issue show cause notice (SCN) as expeditiously as possible in respect of goods seized which are subject matter of provisional release u/s 110A, holds that, such seized goods w...View More

Admonishes Assessee’s attempt to revive stale refund claim by making repeated representations

Bombay HC rejects Assessee’s writ claiming refund under MVAT Act citing it’s “failure to take steps as per the requirement of Section 18 of the said Act”, holds the delay in mo...View More

Refers matter of illegal cigarette consignment removal to CBI for further investigation

P&H HC in anticipatory bail application refers matter relating to illegal clearance of consignment from Customs Department as unearthed by Petitioner (informer registered with Central GST Commissi...View More

Huawei Telecommunication challenges 'verbatim assessment order' reproduced without applying mind before Allahabad HC

Allahabad HC hears writ petition by Huawei Telecommunication assailing assessment order (AO) passed by Adjudicating Authority observing that State of U.P. has jurisdiction to levy Sales Tax/Value Adde...View More

Permits virtual-hearing considering pandemic situation; Quashes demand order on inadequate hearing ground

Tripura HC sets-aside demand order under Tripura VAT Act passed without completing the hearing of assessment proceedings, thus, being violative of principles of natural justice; Rules that order rejec...View More

State incompetent to tax 'Extra Neutral Alcohol'; Phraseology, 'non-GST alcohol', a misnomer

Allahabad HC allows a bunch of writ petitions while unequivocally declaring that the State lost its legislative competence to enact laws, to impose tax on sales of Extra Neutral Alcohol (ENA), upon th...View More

Considering technical-glitches in ICES, defers IGST refund-claim matter on exports from non-EDI sites

Gauhati HC defers matter of IGST refund claim of assessee for exports made from Non-EDI sites after 4 weeks; Notes that export with payment of IGST made by the assessee in June and July 2020 from non-...View More

Directs Revenue to reconsider SVLDRS application given inadvertent filing under wrong category

Bombay HC directs Revenue to re-consider assessee’s SVLDRS application who had inadvertently filed its declaration under SVLDR Rule 3(2)(b) [i.e., amount in arrears], instead of SVLDR Rule 3(2)(...View More

Permits Gold Doré bars re-export citing DGFT authority in FTP matters; dismisses review

Delhi HC dismisses petition seeking review of previous order allowing re-export of Gold Dore bars imported under an Import License issued by Directorate General of Foreign Trade (DGFT); Assessee (impo...View More