High Court Rulings


Income/salary received as partner of firm not taxable; Quashes demand considering Revenue’s admission

Bombay HC sets-aside show cause-cum service tax demand notice issued against CA (assessee/petitioner) based on difference in its ITR and Service Tax Return considering Revenue's own admission of non-t...View More

Accepts SVLDRS declaration under ‘litigation’ category on account of no pending adjudication

Bombay HC sets aside the decision of Designated Committee (DC) rejecting the declaration under the SVLDRS made by assessee under ‘litigation’ category and its subsequent declaration under ...View More

Allows claim under MEIS considering ‘inadvertent’ mis-declaration in application

Bombay HC quashes letters/orders rejecting assessee’s (an Exporter) claim filed for benefit of MEIS Scheme on finding that the assessee was denied the incentive on the basis of a certain inadver...View More

Allows writ appeal; Quashes Notice demanding penal interest alleging turnover suppression

Madras HC allows writ-appeal, holds that Revenue failed to address the crucial issues and mechanically proceeding to issue notice demanding penal interest in spite of Assessee raising objections, rema...View More

Sabka Vishwas Scheme speaks about 'quantification', not communication, 'physical copy' receipt-date irrelevant

Bombay HC sets aside rejection of SVLDRS declaration filed by real-estate developer under the category ‘investigation, enquiry and audit’, remands the matter to the Designated Committee to...View More

Citing lifting of rider for obtaining clearance-certificate from Committee on Dispute, remits matter

Jharkhand HC sets-aside order of CESTAT rejecting the appeal of assessee on the sole ground that clearance certificate of Committee on Disputes (COD) has not been obtained; Explains that the prohibiti...View More

Quashing of 'attachment notice' by Single Judge before appeal period expiry "perfectly justified"

Madras HC (Division Bench) dismisses Revenue's writ appeal, upholds order of Single Judge quashing ‘attachment notice’ issued for recovery of sales-tax payable to ‘The Commercial Tax...View More

Not extending hearing opportunity warrants exercise of writ-jurisdiction, sets-aside penalty against Mahindra

Madras HC (Division Bench) sets-aside learned Single Judge’s order failing to reflect correct legal position, also sets aside Revenue’s orders levying penalty u/s 10A(1) of the Central Sal...View More

MEIS-benefit not deniable for 'procedural infirmity' when intention evident from documents

Gujarat HC allows Assessee’s petition against Revenue’s refusal to grant MEIS benefits even after issuance of Amendment Certificate altering the declaration in the Relevant Shipping bills ...View More

Delhi HC commences hearing in writ challenging SEIS benefit denial on services provided to telecom sector

Delhi HC commences hearing in writ petition assailing denial of benefit under SIES Scheme to tune of over INR 500 crores pertaining to FY 2015-16, 2016-17 and 2017-18; Petitioner (Ericsson) challenges...View More