High Court Rulings


CESTAT to decide credit-entitlement on deposit-insurance in conformity with LB decision, remands matter

Bombay HC allows appeal filed by Banks challenging CESTAT order disallowing CENVAT credit w.r.t. service tax on insurance premium paid to Deposit Insurance and Credit Guarantee Corporation for insurin...View More

Enhancement of dues in SVLDRS-3 absent hearing-opportunity “grossly in violation” of natural-justice principle

Bombay HC quashes and set-aside enhancement of dues from Rs. 71 lacs (approx.) (as accepted by assessee in Form SVLDRS-2A) to Rs. 2.19 crores (approx.) in FORM SVLDRS-03 issued by Revenue, holds same ...View More

Bank-account attachment of public-company's ex-director 'unjustified', draws distinction with 'private-company'

Bombay HC holds attachment of Bank Account u/s 44(6) of MVAT Act of assessee, a director of a ‘public company’, as unjustified and without any legal sanction; Observes that, “Sub Sec...View More

Revenue cannot take different stand as per convenience & impose additional duty on Assessee

Madras HC dismisses Revenue’s appeal against order of CESTAT which held that Assessee could not be attributed with any suppression of relevant facts in regard to valuation in respect of Steel Ba...View More

Directs C-Form issuance w.r.t. HSD procured inter-state for auto-parts manufacturing, allows writ

Rajasthan HC directs Revenue to issue “C” Forms in respect of High Speed Diesel procured by the assessee for manufacturing of automobile parts through inter-state trade; Takes note of asse...View More

Sets-aside Dy. DGFT order cancelling Rs. 6.3 crores SEIS scrips, remands matter to Additional DGFT

Calcutta HC sets-aside order passed by Deputy Director General of Foreign Trade (DGFT) cancelling SEIS scrips worth Rs. 6.3 Crores, imposing penalties on the Petitioner, its directors and demanding co...View More

No appointment of 'common adjudicating authority' over one notice w.r.t. related-party imports

Delhi HC via video conferencing quashes letter issued by Revenue seeking appointment of a common adjudicating authority in respect of all goods imported by the assessee at different customs locations ...View More

Citing procedural lapses, quashes order disallowing ITC on account of vendor's registration cancellation

Gujarat HC quashes assessment notice and consequent order raising VAT demand along with interest and penalty at 150% noting “many procedural lapses ……. going to the root of the mat...View More

Directs unfreezing of bank account owing to lapse of time-period 

Bombay HC directs the Revenue to unfreeze the seized bank account finding it “without any sanction of law”; Rebuts Revenue’s submission that account was frozen for alleged illegal av...View More

Amount admitted in tax-returns construable as ‘quantified-amount’ for purpose of SVLDRS eligibility

Kerala HC rules that amount admitted by Petitioner in tax-returns should be taken as 'quantified amount' for the purpose of testing eligibility for availing benefit under 'Sabka Vikas (Legacy Dispute ...View More