High Court Rulings


Invoices not accompanied by goods not valid document for CENVAT-credit reversal 

Delhi HC dismisses assessee’s appeal against the CESTAT ruling which held that invoices covering only the paper transactions without actual goods delivery, is not a valid document for reversal o...View More

Quashes export demand against JSW Steel for rejecting favorable test-reports without reasons; Orders remand 

Orissa HC, in setting aside the export duty demand of Rs 23 crores against JSW Steel (assessee), holds that demand raised, solely relying upon Test Report of CRCL, Pusa, Delhi and ignoring four other ...View More

L&T not liable to tax on works assigned to registered sub-contractor; Reads down proviso 

Madras HC holds that the sub-contractor and not contractor (Assessee) is liable to pay the tax on the work assigned by contractor to a sub-contractor registered under the Tamil Nadu General Sales Tax ...View More

‘Penalty’ not payable by assessee availing amnesty-benefit where tax, interest paid prior to AO 

Gujarat HC sets aside assessment orders  (AOs) and notices qua penalty rejecting application filed by assessee for remitting the pending dues under Vera Samadhan Yojana, 2019 (Amnesty Scheme),wit...View More

Quashes subsequent communication post issuance of discharge-certificate sans any ‘finding’ of false material

Bombay HC negates the notion that in a case of voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019) proceedings can be initiated ‘without’ f...View More

Allows CVD-exemption on aluminum waste/scrap used for manufacturing circles from unwrought plates & sheets 

Gujarat HC rules in favour of assessee who clears aluminium circles from its factory, holds it entitled to exemption from Additional/Countervailing Duty (CVD) on import of aluminium waste and scrap us...View More

Upholds CESTAT order allowing input-service credit to ‘Sony Pictures’ acting as broadcasting agency

Bombay HC dismisses Revenue’s appeal against CESTAT Order, which allowed CENVAT credit of input services used in broadcasting services; Revenue’s allegation was that ac...View More

Assessee not responsible for SVLDRS-3 non-payment due to portal glitch; Allows scheme's benefit 

Bombay HC rules that "the Petitioner should not be denied the benefit of the SVLDRS when no fault can be attributed to the Petitioner", in a matter where the Revenue declined to process assessee's SVL...View More

Himani's Boroplus Prickly Heat Powder, Navaratan Oil, Sonachandi Chavanprash classifiable as drugs 

Telangana HC allows assessee’s tax revision, holds that five products—Navaratan Oil, Gold Turmeric Ayurvedic Cream, Boroplus Antiseptic Cream, Boroplus Prickly Heat Powder, and Sonachandi ...View More

Quashes SCNs for non-communication of transfer to call-book 

Bombay HC sets aside SCNs issued against ICICI Home Finance Company Ltd (assessee), affirmatively answers that non-communication of transfer of the show cause notices to call book is fatal to the case...View More