High Court Rulings
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 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 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 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 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 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 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 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 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 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
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