High Court Rulings


Dismisses Assessee's appeal for settlement under Amnesty Scheme, waiver of penalty impossible unless tax paid

Kerala HC upholds Single Judge’s order that a person who has obtained possession of the vehicle on promise to pay redemption fine cannot wriggle out of the liability after few years by even agre...View More

Allows FORM-C for 'Low-Sulphur-Heavy-Furnace-Oil' procurement to Power-Corporation, quashes penalty

Madras HC quashes the penalty charged u/s 10A of CST Act, 1956 equal to 150% of tax against the petitioner for improper procurement of Low sulphur Heavy Stock Furnace Oil from oil companies against C-...View More

Quashes order rejecting FORM SVLDRS-01, stresses on widened scope of expression “quantified”

Delhi HC quashes rejection of declaration filed by assessee under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) where audit memo was issued 2 days after cut-off date of June 30 (i.e....View More

Quashes levy on sale of DEPB completed outside State citing lack of jurisdiction

Madras HC via video conferencing quashes order levying tax on the turnover of Rs. 4 crores (approx.) being tax on sale of Duty Entitlement Pass Book (DEPB); Disregards Revenue’s plea that since ...View More

Citing 'General Public Importance'/'non-overlapping jurisdiction', dismisses Revenue's appeal for being non-maintainable

Karnataka HC dismisses Revenue's appeal filed u/s 35G of Central Excise Act, 1944 involving applicability of Exemption Notification for determining excisability of goods for assessment on the ground o...View More

Mere substitution of Notification cannot be construed as new amendment, upholds 'refund-application' rejection

Madras HC dismisses Assessee’s petition against rejection of refund application holding that subsequent Notification brought through substitution cannot be construed as an amendment for giving e...View More

Finds no perversity in Tribunal's order disallowing ITC w.r.t. goods consigned outside State

Kerala HC (Ernakulum) upholds Tribunal, rejects revisions filed by assessee (manufacturer of refined Palmolein) against determination of ITC made in accordance with Rule 12A of of the Kerala Value Add...View More

Liberal interpretation to be given to SVLDRS, directs Designated-Committee to pass a reasoned-order

Delhi HC sets aside order passed by Designated Committee rejecting declaration in Form SVLDRS-1 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019; Remarks “a liberal interpretatio...View More

Dismisses Ultra-Tech's challenge to Assessment Order vis-a-vis NCLT's Resolution Plan, cites alternate remedy

Allahabad HC dismisses writ petition filed by Ultra Tech Nathdwara Cement Limited on the ground of alternative remedy; Notes that Assessee has challenged the Appellate order, as well as claimed refund...View More

‘Fairness’ to be applied in interpreting SVLDR Scheme, allows adjustment of deposit made under another SCN"

Madras HC upholds computation of demand by Petitioner (a real-estate developer) for purpose of making remittance under Sabka Vishwas (Legacy Dispute Resolution) Scheme [SVLDR scheme], allows adjustmen...View More