High Court Rulings


Allows writ appeal; Quashes Notice demanding penal interest alleging turnover suppression

Madras HC allows writ-appeal, holds that Revenue failed to address the crucial issues and mechanically proceeding to issue notice demanding penal interest in spite of Assessee raising objections, rema...View More

Sabka Vishwas Scheme speaks about 'quantification', not communication, 'physical copy' receipt-date irrelevant

Bombay HC sets aside rejection of SVLDRS declaration filed by real-estate developer under the category ‘investigation, enquiry and audit’, remands the matter to the Designated Committee to...View More

Citing lifting of rider for obtaining clearance-certificate from Committee on Dispute, remits matter

Jharkhand HC sets-aside order of CESTAT rejecting the appeal of assessee on the sole ground that clearance certificate of Committee on Disputes (COD) has not been obtained; Explains that the prohibiti...View More

Quashing of 'attachment notice' by Single Judge before appeal period expiry "perfectly justified"

Madras HC (Division Bench) dismisses Revenue's writ appeal, upholds order of Single Judge quashing ‘attachment notice’ issued for recovery of sales-tax payable to ‘The Commercial Tax...View More

Not extending hearing opportunity warrants exercise of writ-jurisdiction, sets-aside penalty against Mahindra

Madras HC (Division Bench) sets-aside learned Single Judge’s order failing to reflect correct legal position, also sets aside Revenue’s orders levying penalty u/s 10A(1) of the Central Sal...View More

MEIS-benefit not deniable for 'procedural infirmity' when intention evident from documents

Gujarat HC allows Assessee’s petition against Revenue’s refusal to grant MEIS benefits even after issuance of Amendment Certificate altering the declaration in the Relevant Shipping bills ...View More

Delhi HC commences hearing in writ challenging SEIS benefit denial on services provided to telecom sector

Delhi HC commences hearing in writ petition assailing denial of benefit under SIES Scheme to tune of over INR 500 crores pertaining to FY 2015-16, 2016-17 and 2017-18; Petitioner (Ericsson) challenges...View More

Court order granting liberty cannot extend limitation period of assessment proceedings beyond statutory confines

Delhi HC quashes “Notice of default assessment of tax and interest" issued u/s 32 of Delhi VAT Act, 2004. much after expiry of limitation period for the relevant AY; Notes that on an earlier occ...View More

'Technical infraction' at Revenue's end no ground to deprive benefit under SVLDRS

Delhi HC sets-aside statement in Form SVLDRS-01 recording remarks that no return had been filed by assessee for the relevant period; Counsel for assessee submits that rejection of application was on u...View More

Initiating proceeding absent 'reason to believe' that turnover escaped assessment, a jurisdictional-error

Allahabad HC holds that there was a jurisdictional error on part of Assessing Officer (AO) in initiating the re-assessment proceedings while concluding that Multi-Function Digital (MFD) was not a 'com...View More