High Court Rulings


Tax dues finalization by Dept. not necessary for determining eligibility under SVLDRS

Bombay HC holds Revenue unjustified in rejecting the Assessee’s declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS), under the category of “Investigation,...View More

Education-Cess refund once granted cannot be recovered on subsequent law alteration by SC

Tripura HC observes that recovery of Education and Higher Education Cess (Cesses) refund already granted “is wholly impermissible”, sets aside SCN issued by Assistant Commissioner (AC); Pu...View More

Assessee cannot straightway invoke writ-jurisdiction for issue involving mixed questions of facts & law

Madras HC disposes writ appeal filed against order of Single Judge which held assessee liable to pay Service Tax on Services availed by the Bank viz., Indian Bank, Adyar, Chennai from the foreign part...View More

DC to issue appropriate discharge-certificate considering undisputed duty-deposit recorded in audit-report

Karnataka HC directs Designated Committee (DC) to issue Discharge Certificate after considering tax deposited by assessee as deposit/pre-deposit for the purpose of SVLDR Scheme though not recorded in ...View More

State's decision to retrospectively curtail subsidies promised under Industrial Policy "illegal" 

Chhattisgarh HC quashes State Level Committee (SLC) decision to curtail Capital Investment Subsidy benefit once granted under the Industrial Policy 2004-09 to Rs. 3 crores; Holds that “introduct...View More

Reiterates secured creditor’s priority of charge over State’s tax dues

Bombay HC reiterates that if any Central statute creates priority of a charge in favour of a secured creditor, the same will rank above the charge in favour of a State for a tax due under the value ad...View More

Quashes reassessment order disallowing ITC sans any credit allowed in previous assessment

Gujarat HC observes that Section 35 of Gujarat VAT Act, 2003 ['turnover escaping assessment'] could not have been invoked for the purpose of passing order of reassessment as no credit has been allowed...View More

Urges UOI to take appropriate decision while remitting matter on 'Agro-Shade-Net' and 'Geo-Grid' classification 

Gujarat HC sets-aside Revenue’s proceedings towards recovery of excise duty on 'Agro Shade Net' and 'Geo Grid' (products) seeking to classify the products as HDPE/PP products under Chapter 39 of...View More

Upholds SVLDRS declaration rejection for non-quantification of liability before June 30, 2019; Dismisses writ

Karnataka HC affirms rejection of assessee’s declaration filed under SVLDR Scheme, 2019 finding the assessee ineligible on the ground that tax liability quantification was not completed before J...View More

Affirms rejection of SVLDRS declaration under arrears category absent outstanding duty, dismisses writ

Allahabad HC dismisses writ against Designated Committee (DC) order rejecting declarations filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS/Scheme) on basis that, “no d...View More