High Court Rulings


Citing res-judicata, quashes DGFT’s SCN against Essar Shipping’s SFIS license cancellation 

Bombay HC quashes the SCN issued by DGFT seeking to cancel the Served from India Scheme (SFIS) Licenses granted to Essar (engaged in export of shipping services) as same attemp...View More

Condones delay in filing statutory appeal; Distinguishes Single Judge's reliance on Glaxo Smith Kline 

Madras HC sets-aside order of the single judge thereby condoning the delay in appeal filed beyond the statutory outer limit prescribed under the TNVAT Act, 2006; Reversing the order of the Single Judg...View More

Parliament lacks residuary power to levy service-tax on‘lottery’; Strikes down Section 65(105)(zzzzn) 

Sikkim HC strike down section 65(105)(zzzzn) of the Finance Act, 1994,which classified the activity of “promotion, marketing, organising or in any other manner assisting in organising game of ch...View More

Absent eligibility to file declaration, Form SVLDRS-3 issued inadvertently by Revenue not sacrosanct 

Madras HC dismisses Assessee’s writ petition invalidating the statement issued by Revenue accepting the declaration in Form SVLDRS-3 without verification; Infers Assessee to be ineligible to fil...View More

Quashes SCN pending for 12 years without any order 

Punjab & Haryana HC quashes SCN pending for 12 years without any order; Notes that issue stands decided in terms of decision in Harkaran Dass Vedpal's case ...View More

Extends service tax exemption to ‘coaching centre’ as ‘accreditation’ by Central, State authority immaterial 

Delhi HC dismisses appeal by Revenue and follows CESTAT Delhi decision in Ashu Exports which held that “training provided by the assessee in this case amounted to vocational training within the ...View More

Proceedings not vitiated for delay in adjudication due to dispute pendency before SC 

Madras HC dismisses writ filed by Assessee challenging the orders bearing out of Show Cause Notices (SCNs) issued in 2010 and 2012 kept pending due to pendency of similar disputes before SC and subseq...View More

Citing bona-fide attempt, Covid-19, permits manual payment under SVLDRS post-deadline 

Gujarat HC allows assessee’s writ petition, directing the CGST and Central Excise Authorities to accept the declared amount manually as per the statements issued in Form SVLDRS-3 and to issue a ...View More

Quashes order denying transition of disputed VAT-credit under GST; Cites Usha-Martin ratio 

Jharkhand HC quashes both adjudication and appellate order denying carry forward to Steel Authority of India (Assessee) of transitional credit of disputed VAT credit amount citing ‘settled propo...View More

Repeated placing & removing SCN in call-book not justifiable ground for 15 years adjudication delay 

Delhi HC holds that repeated placing and removing a SCN in the call book, for whatever reasons, is not a valid justification for non-adjudication of SCN for about 15 years; Also, notes that during the...View More