High Court Rulings


Dismisses claim to 'deemed assessment' where 'assessment order' finalized prior to Rule insertion

HC dismisses assessee’s reference, holds that petitioner is not entitled to the claim of 'deemed assessment' u/s 11-E of Punjab General Sales Tax Act, 1948 where assessment was already finalized...View More

Upholds interest levy by Settlement-Commission for failure to fulfill EO under Advance-Licence

Madras HC upholds levy of interest by Settlement Commission for failure to fulfil export obligation (EO) under Duty Exemption Entitlement Certificate (DEEC) scheme; Finds no infirmity in exercise of d...View More

Allows TED refund on supplies to power-projects against ICB, being not exempt ab-intio

Delhi HC quashes orders/letters denying refund of TED to assessee, a sub-contractor engaged in supplying industrial filtration equipment to power generating companies i.e. BHEL, Lanco Infratech & ...View More

Allows Jindal's writ, quashes Notification specifying higher entry-tax despite reduced/lower VAT-rate

HC allows writ petition filed by Jindal Stainless Hisar Ltd., quashes Notification to the extent specifying a higher rate of entry tax (4%) on “stainless steel plates, flats, sheets and coils&rd...View More

VAT cannot be levied on trade-discount/incentive deeming them as 'sale', amendment "ultra-vires"

HC observes that no VAT can be levied on trade discounts/incentives, holds sub-Section (5) of Section 9 of Jharkhand Value Added Tax Act, 2005 (JVAT Act), as it stood with effect from April 1, 2010 to...View More

Upholds power to conduct service-tax audit under GST regime

Delhi HC dismisses assessee’s writ, upholds power to conduct service-tax audit by way of a notice/investigation issued under Rule 5A of Service Tax Rules post GST; Observes that, Service Tax Rul...View More

'Unreasonable' restrictions placed on import of cotton-grains as cattle-feed ‘unwarranted’, quashes Notification

HC holds restriction on import of cotton grain as animal feed ‘arbitrary’/’irrational’, strikes down part of Notification dated December 27, 2017 to the extent the same defines...View More

Remands matter to AO for determining exemption on 'wheat-bran' as 'cattle-feed'

Madras HC remands the matter to Assessing Officer to find whether the wheat bran sold by the Assessee in the course of interstate sale was a cattle feed or not; Clarifies that the assessee has to firs...View More

Adjourns constitutional validity challenge citing 'Coronavirus' Pandemic, advises reasonableness to Service-tax authorities

HC adjourns hearing of writ challenging levy of service tax on Royalty paid under mining leases, to March 25, takes cognizance of the ‘Coronavirus’ pandemic; Acknowledging that, “Cor...View More

Hearing opportunity to be given before passing adverse order under 'Sabka Vishwas' scheme

Delhi HC disposes writ, sets-aside communications to assessee rejecting SVLDRS application; Petitioner is challenging the communications whereby its application under SVLDRS was rejected on ground tha...View More