High Court Rulings


Criticises Revenue’s apathetic & hypertechnical approach in denying pre-deposit adjustment under SVLRDS scheme

Bombay HC quashes Form SVLDRS-3 of Designated Committee (DC) under SLVDR Scheme, which failed to consider the factual position regarding assessee’s claim of making pre-deposit of Rs. 32.12 havin...View More

Sets-aside notice issued by Dy. Tahsildar attaching firm’s property to recover sales-tax due of partner

Madras HC rules that for the purpose of recovering sales-tax arrears under the Puducherry VAT Act (PVAT Act), the Deputy Tahsildar acting under the Puducherry Revenue Recovery Act, 1970 (PRR) is not t...View More

Chastises State Tax Officer for suppressing vital facts from Court; Orders suspension, disciplinary action

Madras HC directs Commissioner of Commercial Taxes to suspend concerned State Tax Officer (STO) with immediate effect, who was called for clearing air regarding applicability of general exemption to i...View More

Gujarat HC stays excise-duty recovery on 'remaking' defective automobile batteries under warranty

Gujarat HC issues notice to Revenue seeking recovery of excise duty from assessee vide O-I-O, passed subsequent to issue of 17 show cause notices alleging that remaking defective automobile batteries ...View More

Without explaining ‘inordinate delay’, Department unjustified to revive SCN proceedings after 18 years

Orissa HC quashes 18 year old show cause notice (SCN) proposing excise demand on alleged surreptitiously removed goods (i.e. perfumed hair oil and red tooth powder) and Revenue’s attempt to revi...View More

Issuing Authority order suspending Customs Broker License within limitation, disposes writ

Madras HC disposes writ petitions challenging interim suspension order of License Issuing Authority, i.e. Commissioner of Customs, Chennai suspending assessee’s Customs Broker's License and subs...View More

J&K HC hears petition against SVLRS application rejection; posts matter on July 06

J&K HC hears writ petition against rejection of Petitioner’s application under Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) on the ground that it involves refund of duty, lists th...View More

Condems practice of filing writ-petition without exhausting appellate remedy to evade pre-deposit payment

Madras HC relegates assessee to file appeal before Appellate Authority against assessment orders under Puducherry Value Added Tax Act, 2007; Noting that practise of filing Writ Petitions without exhau...View More

Writ challenging 'jurisdictional error' unwarranted, 'statutory violation' rectifiable by appellate authorities

Madras HC holds that “the importance of appellate remedy cannot be dealt with in a casual manner”, while sternly reiterating that “the Courts shall not provide unnecessary opportunit...View More

Absent doubt over COO validity, allows release of goods imported under Indian Sri-Lankan FTA

Madras HC sets-aside revised assessment order (AO) passed by Dy. Commissioner (DC) vide which importer-assessee’s claim of preferential tariff rate as per Notification 26/2000 was denied on grou...View More