High Court Rulings
Delhi HC quashes SCN, order placing assessee (a dealer of readymade garments and made ups) in the Denied Entities Lists (DEL) with a finding that order does not record reasons of such action; Cites vi
...View More Karnataka HC allows assessee’s writ seeking a direction to Designated Committee (DC) to issue revised Form SVLDRS-3 and Discharge Certificate in Form SVLDRS-4 considering pre-depo
...View More Madras HC holds that failure to produce the missing lab reports during assessment proceedings, cannot be the sole ground to conclude sales-suppression against assessee, quashes assessment proceedings
...View More Kerala HC sets-aside order rejecting TED refund claim of assessee (EOU), engaged in manufacture of parts and accessories used for ATM machines, supplied to NCR Corporation Private Limited, Puduch
...View More Kerala HC disposes appeal challenging rejection of claim for refund of service-tax on foreign agency commission paid by assessee for services rendered prior to April 18, 2006 while answering the quest
...View More Kerala HC directs Revenue to accept Amnesty application of assessee to settle only the arrears under Kerala General Sales Tax Act (KGST Act) under the scheme; In rebuttal of Revenue’s view that
...View More Madras HC holds assessee liable to service tax on supply of “Anti-Virus Software” in CD under definition of 'Information Technology Software Service’ (ITSS) u/s 65 (105) (zzzze) of t
...View More Madras HC holds that benefit u/s 28(2)(fore-closure of proceedings upon voluntary payment of duty/interest) is restricted to cases of ‘regular assessment simplicitor’ and not an assessment
...View More Delhi HC directs Revenue to rectify the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) declaration and consider it as one filed under the “litigation” category instead of
...View More Delhi HC holds that the Petitioner (an ex-Director), even if having knowledge of affairs of the company, is not vicariously or jointly liable for the dues of the company under the Finance Act, 1994, i
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