High Court Rulings


Revenue cannot block portal to dis-entitle assessee from procuring Statutory-Forms citing assessment-order pendency

Delhi HC allows assessee's writ petition, directs Commissioner to unblock the portal to enable the assessee to access and procure the statutory Forms (C and F) provided u/s 6 and 6A of CST Act; N...View More

Upholds Appellate Tribunal findings on limitation period, surcharge on sales turnover and reduced rate of tax

Kerala HC dismisses assessee’s revision petitions on the aspect of levy of tax on quantity discount; Opines that Circular No.5 of 2005 dated April 04, 2005 ‘goes against the Statute, but H...View More

Delhi HC directs fresh consideration of SVLDRS declaration for waiver of interest & penalty

Delhi HC quashes communications rejecting the declarations filed by Petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 (SVLDRS), for waiver of interest and penalty for the period O...View More

Overrules Single Judge, denies zero-customs duty benefit on machine import from policy-date

Calcutta HC (Division Bench) sets-aside Ld Single Judge order holding Customs Notification dated Nov 04, 1999 issued to give effect to amended EXIM Policy 1997-2002 to apply retrospectively from the d...View More

Customs authorities cannot make any parallel enquiry once Magisterial intervention sought, quashes summons

Calcutta HC quashes summons issued to the Petitioner & its relative u/s 108 of Customs Act in connection with alleged offence u/s 133 of Customs Act on arrival at airport where Magisterial interve...View More

Sets-aside assessment against 'Infosys', technical-glitch/COVID-19 outbreak hindered 'hearing'

Telangana HC sets aside the assessment order (AO) for AY 2015-16 against Infosys Ltd. (Petitioner) on the ground that a proper opportunity of personal hearing was denied, cites that Petitioner cannot ...View More

Directs Revenue to effectuate Court's earlier refund-orders towards deposit made under protest

Delhi HC directs Revenue to effectuate earlier order directing refund of “deposit” of Rs. 2.38 crores along with interest; Explains that “when it is found that the respondents State ...View More

Overrules Single Judge order allowing reduction towards 'closed- branch' under compounding provision

HC reverses order of Single Judge reducing the tax liability of a jeweller u/s 8(f) of Kerala Value Added Tax Act, 2003 (KVAT Act) w.r.t. closed branch under the compounded provision on the finding th...View More

Fitting out/implanting prosthetics into patient's body a 'works-contract'; SC's BSNL decision requires 'reconsideration'

Madras HC rules that “fitting out or implanting of prosthetics into the physiology or the body of the patient for alleviation of pain or for improvement of the life of the patient in the course ...View More

Upholds claim to interest on delayed refund from application-date despite 'deficiency-memo'

Karnataka HC dismisses the appeal filed by Revenue against the CESTAT order allowing the interest claimed by assessee on delayed refunds which was rejected by Adjudicating Authority on the ground that...View More