High Court Rulings


Allows Mahindra's writ challenging entry-tax assessment, remands matter in view of SC order

Madras HC allows Mahindra & Mahindra’s writ against revision of Assessment Orders passed u/s 89 of Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990; Quashes the impugned ...View More

(DB): Dismisses batch of petitions seeking amnesty from paying penal-charges to CFSs/ICDs during lockdown 

Delhi HC (Division Bench) refuses to grant waiver of penal charges levied by Inland Container Depots (ICDs), Container Freight Stations (CFSs) or shipping lines on finding no enforceable right in asse...View More

Censures film-actor for not paying entry-tax on Rolls-Royce import; Directs immediate payment of arrears

Madras HC admonishes film-actor K. Dhanush for not paying entry-tax on his imported Rolls Royce car, and instead approaching writ court to restrain Revenue from collecting such tax; Sternly directs th...View More

Duty Scrips issuance pre-supposes due consideration of ineligibilities by DGFT, directs re-validation

Madras HC sets-aside order of Deputy Commissioner of Customs (DC) rejecting request for registration of duty-credit scrips issued by Addl. DGFT (ADGFT), rules that in absence of cancellation procedure...View More

Shuns assessee's challenge to Tribunal’s ‘discretionary’ order on pre-deposit for admitting appeal

Gujarat HC refutes to interfere with Tribunal’s order requiring assessee to deposit 15% of tax dues towards pre-deposit instead of 25% as directed by First Appellate Authority while admitting se...View More

Allahabad HC's breather to Flipkart; Stays Rs. 13 crore VAT/CST demand invoking extended period

Allahabad HC stays Rs 13 crore demand against Flipkart vide assessment/re-assessment orders (VAT & CST) passed by Addl. Commissioner for AY 2012-2013 by extending limitation period to 8 years u/s ...View More

Delhi HC stays over 60 crores demand against gold articles imported from South Korea restricted by DGFT

Delhi High Court stays customs duty demand of Rs. 60 crores issued against assessee who imported gold from South Korea before the DGFT amended the import policy restricting gold imports from the said ...View More

Allahabad HC stays 12.5 crore entry-tax demand against Flipkart’s logistics arm on e-commerce transactions

Allahabad HC (Lucknow Bench) stays Rs. 12.50 crores entry tax demand for FY 2017-18 against Flipkart’s Logistics arm, considering the matter regarding levy of entry-tax on goods purchased by ind...View More

ITC pursuant to amendment in TNVAT Act allowable for prior period transactions

Madras HC allows benefit of Input Tax Credit (ITC) to dealers for transactions occurred prior to issue of amendment in Tamil Nadu Act 5 of 2015 to further amend Tamil Nadu Value Added Tax Act, 2006; P...View More

DB stays Single Judge’s direction imposing cost in entry-tax matter w.r.t. Rolls Royce import 

Madras HC (Division Bench) grants interim-stay in writ petition against imposition of cost of Rs. 1,00,000 against Cine Actor who imported Rolls Royce Ghost Motor Car from England; On an earlier occas...View More