High Court Rulings


Service-tax recovery pre-March 2006 on 'interest component' for Equipment Leasing "without authority of law"

Bombay HC affirms CESTAT order observing that statutory exclusion u/s 67 of Finance Act, 1994 is available to assessee-NBFC in respect of interest component under "Financial Leasing Services including...View More

Allows credit of interest remitted for SVLDRS quantification; 'Accounting-methodology’ cannot restrict 'substantive-relief' 

Madras HC holds that interest remitted during investigation should be given credit in quantifying the amount liable to be paid under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS); Observes...View More

Dismisses challenge to 'appeal maintainability', quashes assessment orders giving assessee ‘benefit of doubt’ 

Madras HC directs the Appellate Deputy Commissioner “to receive the appeals as maintainable” while setting aside the assessment orders passed without the knowledge of the assessee; Notes t...View More

Quashes Designated Committee order rejecting SVLDRS declaration on hyper-technical ground

P&H HC quashes orders of Designated Committee (DC) whereby declarations filed by assessee/petitioners under the Amnesty Scheme were rejected on a ‘hyper technical’ ground; Notes the fo...View More

Carlsberg India approaches Jharkhand HC seeking refund of Countervailing duty paid on beer destroyed

Jharkhand HC hears writ petition filed by Carlsberg (Petitioner) seeking refund of countervailing duty (State Excise Duty) to tune of Rs. 1.5 crores (approx.) collected in advance by Department on bee...View More

Revenue cannot conduct autopsy of adjustment issue especially when same was at Department’s behest

Madras HC holds that Department cannot reopen an issue & conduct an autopsy of matter wherein refund of assessee, at its insistence, was adjusted towards sales tax arrears of another dealer, espec...View More

Assessment against unregistered dealer after 5 yrs un-sustainable; Allows e-commerce retailer’s refund claim

Jharkhand HC sets aside order rejecting refund claim filed under Jharkhand VAT Act, 2005 (JVAT Act) on the ground that assessee was an unregistered dealer & there is no provision under the Act to ...View More

Directs provisional assessment of perishable goods, cites 'inconclusive' verification under CAROTAR Rules, 2020

Tripura HC directs Revenue to provisionally assess Assessee’s perishable goods (Soyabean Oil) imported from Bangladesh under the South Asian Free Trade Area [SAFTA] arrangement, held up for veri...View More

Quashes rejection of SVLDRS application since liability stood quantified before cut-off date

Bombay HC sets aside order of rejection of Petitioner’s declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, remands the matter for reconsideration by holding the declar...View More

“Unjust-enrichment” inapplicable to pre-deposit made under protest pending appeal before SC

Madras HC rules that refund of pre-deposit made by the assessee/importer ‘under protest’ pending appeal (where appeal was eventually allowed by SC) is “outside the purview of sting o...View More