High Court Rulings


Designated-Committee to seek CBIC's clarification w.r.t. refund of amount appropriated under SVLDRS, paid by lessee  

Madras HC quashes the order passed by Designed Committee (DC) and remits the matter for fresh adjudication after getting suitable clarification from CBIC “..as to how the amounts will be refunde...View More

Dismisses writ challenging assessment basis entry published on Dept.'s website: Relegates to alternate-remedy 

Calcutta HC dismisses writ petition challenging the review order passed by West Bengal Commercial Taxes Revisional Board (Board) which held that poultry products sold by dealer (Assessee/Pet...View More

Higher entry-tax imposition not 'positive discrimination'; Legislation not ultra-vires: Dismisses writ 

Chhattisgarh HC dismisses writ petition by Vodafone Spacetel Limited (Assessee), upholds the constitutional validity of Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (1976 Ac...View More

Sets-aside Ultratech Cement's SVLDRS application rejection for mere non-quantification of penalty amount

Gujarat HC sets-aside order by Designated Committee rejecting application filed by Ultratech Cement (Applicant) under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS Scheme) citing non-...View More

Deadline to pay SVLDRS arrears cannot be deferred/modified by Court; Dismisses writ 

Gujarat HC rules that even though the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) “was benevolent statutory scheme”, it had a “cut-of date and not an on-going sch...View More

Considering contradictory CESTAT rulings, quashes order denying Sugar-Cess credit: Remands matter 

Gujarat HC disposes writ petition challenging denial of CENVAT credit of sugar cess levied and collected under Sugar Cess Act,1982 to Assessee (Shree Renuka Sugars Ltd.), quashes and sets aside t...View More

Upholds Tax Board's order confirming ITC reversal; Drops penalty 

Rajasthan HC through its judgement upholds the ruling of the Rajasthan Tax Board (RTB) that confirmed reversal of ITC availed by the Assessee on purchases, after sales were being effected by the Asses...View More

Quashes penalty imposed against medicine trader on goods detained during transit alleging undervaluation

 Punjab and Haryana HC allows appeal filed by Assessee (engaged in purchase and distribution of medicines) against the order passed by Tribunal which confirmed penalty under Punjab VAT Act 2005 a...View More

Citing false averments, absence of 'candid disclosure', dismisses petition challenging jewellery confiscation 

Bombay HC dismisses writ petition against seizure and confiscation of supposedly some jewellery citing absence of ‘candid’ disclosure' by Petitioner, also rules on principles relating to &...View More

Sets-aside Revenue's change of classification without considering statement adduced by Assessee 

Bombay HC quashes order passed by the Revenue that classified products imported by the Assessee under tariff head ‘3926’, after finding a prima-facie case in favour of the Assessee who cla...View More