High Court Rulings


Orders provisional release of Assessee's vehicle, as further seizure unnecessary 

Madras HC on noting that no purpose shall be served by keeping Assessee’s car seized, thus to balance interest of the parties, orders provisional release of the car subject to depositing a sum o...View More

Quashes recovery from Director of a Company sans ‘winding up’ order

Andhra Pradesh HC quashes recovery proceedings initiated against Director of a private limited company having “…not complied with” primary ingredient of provision in Andhra Pradesh ...View More

Strictly enforces deadline for sales-return claim in Revenue’s favour, dismisses revision against concessional tax-rate rejection 

Kerala HC dismisses revision petition filed against Sales tax Tribunal order that upheld rejection of sales return claim and concessional tax rate claim on grounds that assessee failed to file timely ...View More

Liability admission vide letter amounts to quantification before cut-off date; Directs Committee constitution 

Bombay HC on noting that the Petitioner has admitted its service tax liability vide letter dated May 06, 2018, thus, the amount payable had been quantified before June 30, 2019, as per the requirement...View More

Sugar Manufacturer entitled to concessional rate on diesel for sugar transportation; Allows Revision

Allahabad HC holds that the Assessee (Sugar Manufacturing Unit) clearly falls within the ambit of the Notification dated August 10, 2017, wherein the industrial units registered under the U.P. G.S.T. ...View More

Condones delay in payment of tax under expired challan in SVLDRS; Allows writ 

Bombay HC directs Revenue to issue discharge certificate to the Assessee in Form SVLDRS-4 after Revenue issued communication seeking to reject Assessee’s application on the ground that payment o...View More

Upholds Emami's Boro-plus Antiseptic Cream classification as 'medicated ointment'; Dismisses Revenue's revision

Allahabad HC upholds Tribunal’s classification of Emami’s Boro-plus Antiseptic Cream (BPAC) as a medicated ointment having therapeutic uses covered under Entry No. 41 of Schedule II Part (...View More

Imposition of penalty not ‘automatic’; Insists on requirement of show cause notice 

Karnataka HC held that “the levy of penalty under Section 72(2) of the Act is neither automatic nor mandatory”; From section 72 (2) of the Karnataka VAT Act HC inferred that when dealer ha...View More

Quashes refund adjustment order considering ‘no outstanding’ on Maharashtra Settlement Scheme' application-date 

Bombay HC rules on adjustment of refund against demand which did not exist on the date of adjustment of refund under Settlement Scheme; In turn, upholding assessee’s entitlement to refund of exc...View More

Quashes Assessment Order raising demand of Rs. 741 Cr against 'BG Exploration' basis "bald & vague" notice

Bombay HC set-aside VAT assessment order as well as notice raising demand of Rs. 741 crores on sale of petroleum crude and natural gas effected by the Assessee (B.G. Exploration and Production India L...View More