High Court Rulings


Revenue cannot apply own logic/imagination to reject SAD refund, allows Johnson Lift's petition

Madras HC quashes order rejecting refund-claim of Additional Duty of Customs (SAD) paid on the ground that model numbers of the goods (Escalator in SKD condition) in import document were missing in sa...View More

Directs refund of differential IGST collected as per Notification published post BoE-filing, Section 25(4) 'arbitrary'

Gujarat HC allows a batch of writ petitions, declares provision of Section 25(4) of Customs Act as arbitrary and contrary to Sec. 25(1), (2)(A) of the Customs Act, 1962; Relies heavily upon observatio...View More

Directs Designated Committee to adjust CENVAT-credit amount, treating same as deposit under SVLDRS

Karnataka HC holds that assessee is entitled to take advantage of CENVAT credit on input services and consider the same as pre-deposit under the SVLDR Scheme; Opines that tax paid by utilizing the inp...View More

Quashes penalty proceedings w.r.t. entry-tax citing absence of element of mens-rea

Madras HC (Madurai Bench) quashes levy of penalty for non-filing of relevant returns under Entry Tax Act citing absence of element of ‘mens-rea’; Notes that assessee imported aluminium she...View More

Quashes tax-rate increment Notification on Petrol & Diesel, procedure compliance for schedule-amendment incumbent 

Madras HC quashes the notification issued by the Secretary to Govt. (Finance), Govt. of Puducherry invoking Section 31 of the Puducherry Value Added Tax Act, 2007 (PVAT) for increasing the rate of tax...View More

Allows refund of excess-CST deposited on goods supplied at fixed-price, Mafatlal ratio inapplicable

Gujarat HC allows refund of excess central sales tax (CST) deposited by assessee amounting to Rs. 1.8 crores (approx.) in the absence of any power with the Revenue to forfeit such excess tax; Notes th...View More

Admission of single component of demand not 'tax-due' quantification; upholds SVLDRS declaration rejection 

Delhi HC upholds rejection of assessee’s declaration under Sabka Vishwas Sabka Vikas Legacy Dispute Resolution Scheme, 2019 (Amnesty Scheme) on account of no quantification of ‘tax dues&rs...View More

Full Bench to decide eligibility to claim deduction towards cash-discount from sale-price

Kerala HC’s Division Bench refers the matter pertaining to deduction of cash-discount from sale-price charged to Dealer to Full Bench; Notes that matter has been placed by reason of a reference ...View More

Dismisses Ex-COO, KPMG's writ against SCN issued for FTP/SFIS violation, being 'premature'

Delhi HC dismisses Ex-COO, KPMG's petition referring it to be premature, directs Petitioner to file a reply to SCN on which the Revenue shall adjudicate upon in accordance with the law; Notes that the...View More

Incentive/Subsidy under Industrial-Policy not confined to VAT but also includes Entry-Tax & CST

Patna HC holds that State Government has envisaged to give subsidy / incentive, under the Bihar Industrial Incentive Policy, 2006 (IP) qua the amount of admitted VAT, which also includes Bihar Entry T...View More