High Court Rulings


Failing to formally accept Assessee’s self-assessment, Revenue cannot undertake re-assessment; Allows revision 

Orissa HC disposes tax revision application in favor of the Assessee by striking down Revenue’s re-assessment u/s 43(1) of the Orissa Value Added Tax Act, 2005 (OVAT-Act), as it stood prior to 2...View More

Quashes proceedings initiated under Customs, Service Tax & GST involving adjudication delay; Abhors ‘lethargy’, ‘indolence’ 

Delhi HC allows a batch of 47 writ petitions involving delay in adjudication by observing that the term “where it is possible to do so” used in these statutes to conclude proceedings withi...View More

SWS not payable when customs duty exempted under MEIS; Disagrees with Madras HC 

Orissa HC allows writ petition of Dalmia Cements, holds that there is no requirement to pay Social Welfare Surcharge (SWS) calculated on customs duty exempted under MEIS scrip; HC explains that o...View More

‘Mere’ SCN-issuance under erstwhile regime not sufficient to disallow credit transition to GST 

Andhra Pradesh HC sets aside order disallowing transition of CENVAT credit on finding that order seeking to disallow CENVAT credit without going into “whether the petitioner was eligible for gra...View More

Dismisses Assessee's request to challenge time-barred appeals; Refers to GlaxoSmith Kline ratio 

Bombay HC dismisses writ petition seeking permission to challenge orders in original on ‘merits’ on finding ‘no case’ to entertain the writ petition since assessee having given...View More

Grants status-quo on mid-term review of TRQs for gold imports 

Delhi HC, in a batch of writ petitions filed by Gold Importers (Petitioners), grants status-quo on the Mid-term Review of Tariff Rate Quota (TRQ) provided for concessional import of Gold under India U...View More

OFC installation for Ministry of Defence as sub-contractor of BSNL exempt; Allows Writ 

Delhi HC sets-aside AAR ruling which upheld levy on the services provided by Assessee as a sub-contractor to BSNL for installation of optical fibre cable (OFC) network to defence services executed on ...View More

Directs Assessee to adduce evidences for ITC availment for purchases from canceled dealer 

Madras HC allows writ appeal filed by the Revenue setting aside the order of the Single Judge allowing ITC claimed by the Assessee on the purchases made from dealer whose registration stood canceled;&...View More

Department ‘not to prove’ its case with mathematical accuracy, beyond reasonable doubt 

Gujarat HC quashes order of CESTAT Ahmedabad which held that Customs Department ought to have established that the imported base oil can be used as High Speed Diesel (HSD)/ Automotive fuel in internal...View More

Allows Assesse’s application under SVLDRS despite belated tax payment subject to interest 

Madras HC directs Revenue to accept Assessee’s application under SVLDRS, despite payment by the Assessee beyond the extended due date notified by Board due to Covid-19; Directs Assessee to pay i...View More