High Court Rulings


Quashes ‘sketchy’ SVLDRS application rejection without assigning reasons; remits matter

Madhya Pradesh HC sets aside rejection of application under SVLDRS for not assigning adequate reasons and deems it to be “sketchy in nature”; Disposes writ without expressing any opinion o...View More

Quashes back-dated MVAT/CST assessment orders; Cites flouting of Internal Circulars, administrative approvals

Bombay HC quashes ante-dated orders of assessment under Maharashtra Value Added Tax Act (MVAT) as well as Central Sales Tax Act (CST) on finding that the orders are non-est in eye of law being passed ...View More

Instruction denying SEIS benefit to 'Service Provider to Telecom Sector' ‘ultra-vires’ the FTP

Delhi HC sets-aside instruction advising that service providers to Telecom Sector are ineligible for benefit under Service Exports from India Scheme (SEIS) announced by FTP 2015 – 2020, finds In...View More

Freight-charges to be excluded from taxable turnover on ex-factory sales made to DoT

Orissa HC holds that freight charges separately shown in sale bill as not includable in the sale price where goods were sold ex-factory, and therefore, has to be excluded while calculating the taxable...View More

Telangana HC stays VAT demand against Apple India in mobile phone classification dispute 

Telangana HC (Hyderabad) stays operation of Dept. order against Apple India raising a demand of Rs. 14.87 Crores, seeking to levy VAT on cell phones at 14.5%, under residuary entry in Schedule V of Te...View More

Concessional tax-rate applicable on inter-state supply of Plywoods to Railways, quashes Clarification Letter

Madras HC holds that concessional rate of sales-tax granted to Assessee on supply of Plywoods to Railways (for construction of Railway Wagons/Coaches) within the State in terms of Entry 112 of Part-B ...View More

SAD refund denial on limitation ground unjustified when DRI seized requisite documents

Madras HC holds denial of refund claims of Special Additional Duty of Customs (SAD) on limitation ground as not justified when all required documents including respective Bill of Entries (B/E) were ad...View More

Purchaser of land, auctioned by Debt Recovery Tribunal, not liable to borrower's excise-dues

Bombay HC sets-aside show-cause notices relating to excise duty dues on finding that liability can be fastened only on that person who had purchased entire unit as a ‘going concern’ and no...View More

Slams growing writ-filing practice adopted without exhausting statutory-appeal remedy; Jurisdictional error 'rectifiable'

Madras HC dismisses writ seeking quashing of Order-In-Original assailing jurisdiction of Directorate of Revenue Intelligence (DRI) as 'Proper Officer u/s 28(4) of Customs Act, quotes that “Court...View More

Cites Tribunal's failure to overlook penalty exemption clause; notes assessee's bonafide belief w.r.t. valuation

Bombay HC (Goa Bench) holds that Tribunal completely overlooked effect of Section 80 of Finance Act which contains a non-obstante clause, that exempts levy of penalty, being imposed on assessee, if th...View More