High Court Rulings
Madras HC (Madurai Bench) quashes levy of penalty for non-filing of relevant returns under Entry Tax Act citing absence of element of ‘mens-rea’; Notes that assessee imported aluminium she
...View More Madras HC quashes the notification issued by the Secretary to Govt. (Finance), Govt. of Puducherry invoking Section 31 of the Puducherry Value Added Tax Act, 2007 (PVAT) for increasing the rate of tax
...View More Gujarat HC allows refund of excess central sales tax (CST) deposited by assessee amounting to Rs. 1.8 crores (approx.) in the absence of any power with the Revenue to forfeit such excess tax; Notes th
...View More Delhi HC upholds rejection of assessee’s declaration under Sabka Vishwas Sabka Vikas Legacy Dispute Resolution Scheme, 2019 (Amnesty Scheme) on account of no quantification of ‘tax dues&rs
...View More Kerala HC’s Division Bench refers the matter pertaining to deduction of cash-discount from sale-price charged to Dealer to Full Bench; Notes that matter has been placed by reason of a reference
...View More Delhi HC dismisses Ex-COO, KPMG's petition referring it to be premature, directs Petitioner to file a reply to SCN on which the Revenue shall adjudicate upon in accordance with the law; Notes that the
...View More Patna HC holds that State Government has envisaged to give subsidy / incentive, under the Bihar Industrial Incentive Policy, 2006 (IP) qua the amount of admitted VAT, which also includes Bihar Entry T
...View More Kerala HC upholds Single Judge’s order that a person who has obtained possession of the vehicle on promise to pay redemption fine cannot wriggle out of the liability after few years by even agre
...View More Madras HC quashes the penalty charged u/s 10A of CST Act, 1956 equal to 150% of tax against the petitioner for improper procurement of Low sulphur Heavy Stock Furnace Oil from oil companies against C-
...View More Delhi HC quashes rejection of declaration filed by assessee under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) where audit memo was issued 2 days after cut-off date of June 30 (i.e.
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