High Court Rulings


Allows SVLDRS-declaration under 'arrears' category after appeal-period expiry, relies on Circular/FAQs

Bombay HC sets aside rejection order by Designated Committee of Assessee’s declaration in Form SVLDRS-1 under ‘arrears’ category with further sub-category of appeal not filed or appe...View More

Order traversing beyond proposals in SCN unsustainable, violative of 'natural-justice' principle

Madras HC quashes order-in-original demanding service tax from a contractor, concurring with Assessee’s submission that order was not in conformity with the proposals made in the SCN and the not...View More

Upholds penalty for misclassification under Duty-Drawback Scheme, rejects 'inadvertence' plea

Madras HC holds Assessee liable to penalty for misclassification of export goods under duty drawback scheme; Perceives that "a mere plea of inadvertence may not absolve the Assessee and grant it immun...View More

Cannot deny 'substantive' right to appeal for not availing supplementary-remedy under sub-ordinate legislation

Bombay HC dismisses Revenue’s appeal, dismisses challenge to appeal allowed by CESTAT against order of Commissioner under Regulation 14(1) of Courier Imports and Exports (Clearance) Regulations,...View More

Penalty proceedings & notices till return of seized documents to assessee, unsustainable 

Kerala HC quashes penalty, notices issued u/s 25(1) of KVAT Act regarding escaped assessment issued on Assessee with a remark that “finding of the State Tax Officer, … in not producing th...View More

SCN-adjudication after long gap of more than decade "untenable in law"

Bombay HC holds the commencement of adjudication proceedings after inordinate delay of 13 years post-issuance of show-cause notices and submission of reply as “untenable in law”, obse...View More

Allows credit on 'Transit mixer' mounted on vehicle for transporting 'ready-mix concrete'

Kerala HC affirms finding of the Tribunal allowing ITC on ‘transit mixture’ fixed in Ashok Leyland chassis purchased by assessee, engaged in manufacture & sale of ready-mix concrete; N...View More

Quashes order placing entity under Denied Entities List absent ‘sufficient reason’

Delhi HC quashes SCN, order placing assessee (a dealer of readymade garments and made ups) in the Denied Entities Lists (DEL) with a finding that order does not record reasons of such action; Cites vi...View More

Accrued substantive-right of tax-relief not deniable on technical-ground of Form-SVLDRS filing-error

Karnataka HC allows assessee’s writ seeking a direction to Designated Committee (DC) to issue revised Form SVLDRS-3 and Discharge Certificate in Form SVLDRS-4 considering pre-depo...View More

Failure to produce lab-report cannot be sole ground to conclude 'sales-suppression' against assessee

Madras HC holds that failure to produce the missing lab reports during assessment proceedings, cannot be the sole ground to conclude sales-suppression against assessee, quashes assessment proceedings ...View More