High Court Rulings


Services rendered to Parent company abroad constitutes 'Export'; Quashes SCN citing 'lack of jurisdiction'

Gujarat HC sets aside SCN raising demand to the tune of Rs. 62 crores (approx.) against Petitioner, a 100% subsidiary of Linde AG, Germany rejecting benefit of 'export of service' in respect of &lsquo...View More

Directs Revenue to consider Petitioner's representation on miscalculation of duty-amount in FORM SVLDRS-03

Delhi HC via video conferencing issues notice in writ seeking direction to Revenue for consideration of Petitioner's representation for rectification of amount of tax payable in FORM SVLDRS -03; Asses...View More

Directs Authorities to not en-cash BG, decide refund applications considering SC's direction in VVF Ltd.

Gauhati HC directs Excise Dept. to give consideration to applications of SC Johnson Pvt. Ltd. in respect of exemption/refund from excise duty up to 65% under Area Based Exemption Scheme and pass reaso...View More

Allows Assessee's petition for refund claim when genuineness of its issuance in Form-P remains undisputed

Madras HC allows Assessee’s petition for refund from Revenue thereby, directing the latter to make the payment of such refund without any delay; Notes Assessee’s contention that in Form-P ...View More

Date of Notification 'publication', not 'uploading' relevant for duty determination, directs refund

Madras HC allows refund of enhanced amount of duty including the differential amount of IGST (paid under protest) incorrectly realized by Customs Department relying upon Notification issued by Customs...View More

HC : Quashes re-assessment order passed a day before lockdown, criticizes Revenue's blatant denial of substantiating document 

Gujarat HC quashes re-assessment order dated March 24, 2020 passed one day prior to imposition of lockdown raising tax dues to the tune of Rs. 1.27 crores (approx.) on the ground of breach of principl...View More

Sets-aside communication issued in SVLDRS-3 without granting fair 'hearing opportunity' during lock-down period

HC allows assessee’s request for fresh hearing on application filed by assessee under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme), remits matter back to Designated Comm...View More

Revenue Department bound by judgments of Court unless set-aside, Dismisses appeal against PayPal

Madras HC holds that Revenue is bound by the judgments of this court unless they are set aside by higher courts in appropriate proceedings; Following earlier orders of this Court, Tribunal observed th...View More

Citing COVID-19 pandemic, sets-aside AO passed without considering assessee's hardship to produce 'documentary-evidence'

Telangana HC sets aside the assessment order (AO) and notice of demand issued against the Petitioner absent opportunity to place documentary evidence in view of prevailing COVID-19 pandemic & lock...View More

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