High Court Rulings


'Bona-fide' purchaser cannot be punished for selling dealer's non-compliance, allows writ

Jharkhand HC allows assessee’s (purchaser) claim of Input Tax Credit (ITC) despite non-payment of VAT by seller; Explains that, assessee acted absolutely in a bona-fide manner but it was so...View More

Following own ratio, directs issuance of Form-C towards HSD purchase under GST regime

Jharkhand HC (Ranchi) allows writ petition, directs State Govt. to issue Form C for the purchase of high-speed diesel (HSD) made by Petitioner under GST regime; Observes that, assessee has been denied...View More

Directs refund release to Apple notwithstanding revisionary proceedings pendency 

Delhi HC holds that mere pendency of revision proceedings cannot be a ground for withholding refund due u/s 38 and 39 of Delhi VAT Act; Observes that the refund claim duly made by Apple India P. Ltd (...View More

Condones delay in filing appeal as assessee did not receive copy of OIO

Rajasthan HC allows writ filed by assessee challenging Tribunal’s order which dismissed the assessee’s appeal on the ground of time bar without going into merits; Observes that the assesse...View More

No relaxation from statutory minimum punishment for customs duty evasion to first-time offender

Madras HC holds the order of Judicial Magistrate in passing special sentence less than statutory minimum punishment for the first time offender w.r.t. customs duty evasion, to be in violation of the p...View More

Sets-aside orders under VAT/Entry Tax violating 'natural-justice' principle, directs 'fresh assessment'

Orissa HC set-aside the assessment orders passed under Orissa CST/Act and Orissa Entry Tax Act levying demand of over 100 crore on the ground of violation of principles of natural justice; Notes Petit...View More

HC: Erection, Commissioning & Installation for L&T a 'taxable-service', upholds 'extended period' invocation

HC dismisses appeal against order of CESTAT which upheld liability to service tax on assessee engaged in providing services of erection, commissioning and installation to Larsen and Toubro Limited (L&...View More

DRI cannot retain seized documents after completion of investigation, re-directs SCN adjudication 

HC holds that “no writ petition can be entertained” to quash a hearing notice “as it is not an order”; Notes Petitioner’s plea that it not was supplied the documents/mate...View More

HC : Quashes detention-notice for EPCG-scheme default considering 'procedural-relaxation' request pending before Committee

Kerala HC quashes detention notice issued for the recovery of the differential customs duty on account of assessee’s non-compliance with the requirement of installation of the imported capital m...View More

Upholds liability to pay Social Welfare Surcharge despite NIL customs-duty, follows SC ratio

Madras HC holds the assessee liable to pay the appropriate Social Welfare Surcharge (SWS) levied u/s 110(3) of the Finance Act, 2018 despite Basic Customs Duty (BCD) exemption granted under Notificati...View More