High Court Rulings


Assessees availing benefit under SVLDRS cannot be put in worse-off condition

Bombay HC observes that "Petitioners cannot be put in a worse off condition or the situation faced by them cannot be aggravated because they had availed the remedy of appeal or had sought relief under...View More

Allows SVLDRS application under 'pending-litigation' category, despite 'defect' noticed in appeal

Bombay HC holds that appeal filed by the Assessee before the CESTAT against the order-in-original dated September 18, 2018 was pending as on June 30, 2019 and therefore, the application (declaration) ...View More

ITC disallowance to purchaser for seller's default to remit tax ‘unsustainable’, remands matter

Madras HC disposes writ in respect of restriction of the amount of Input Tax Credit (ITC) claimed in Form W for the months of December 2013 to May 2014; Writ raises substantive issues regarding restri...View More

Withholding benefit of balance duty-credit scrips under Target Plus Scheme 'unjustified'

Bombay HC directs Revenue to issue licence for balance/additional duty credit scrips for an amount of Rs. 4.22 crores under the Target Plus Scheme for the year 2005- 2006, finds that withholding of th...View More

Upholds audit-initiation under Rule-5A post GST-regime, Service-Tax Rules not superseded by CGST-Rules

Delhi HC upholds initiation of audit by CGST Officers for the disputed period (for which the scrutiny and audit is being carried out by the Revenue) by invoking Rule 5A of Service Tax Rules, 1994; Rem...View More

Revenue cannot pass different operative & speaking order as per own 'whim and fancy'

Bombay HC holds that "Revenue authority cannot at their own whim and fancy, split an order viz. first pass the operative part of the order without any discussion or finding or reasons and then pass sp...View More

Revenue obliged to abide by 'Exemption-certificate' in 'letter & spirit', directs conferring 'entry-tax exemption-benefit'

Madhya Pradesh HC allows writ-petition filed by SRF Ltd. (SEZ), directs Revenue-authorities to confer all benefits to assessee in terms of Entry-Tax Exemption Certificate (EC) under Madhya Pradesh Udy...View More

Designated-Committee to consider SVLDRS declaration afresh keeping in mind 'scheme objective', quashes rejection

Bombay HC quashes rejection of declaration filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [Scheme/SVLDRS] and summary rejection of application without affording any opport...View More

Reduces pre-deposit in dispute over nature of ‘sale’, issue being ‘interpretational’ not 'fraud'

P&H HC concurs with assessee’s request to reduce the amount of pre-deposit in dispute pertaining to classification of transaction as inter-state or intra-state transaction; Notes that assess...View More

Allows Form-F modification, however direction to remain suspended till SC-decision in similar appeal

Delhi HC disposes of the writ petition against the order rejecting petitioner’s application for rectification/modification of Form F; Notes that, while filing returns for April 2017 to March 201...View More