High Court Rulings


Pre-deposit amount required to be deducted while issuing statement of arrears payable in SVLDRS-3 

Gujarat HC directs the Designated Committee (DC) under the SVLDR Scheme to accept the tax arrears calculation of assessee in Form SVLDRS-1, which was reached after deducting the pre-deposit amount (pa...View More

Assessment Order classifying goods in departure from SCN unsustainable; Disposes writ appeal 

Madras HC sets-aside assessment orders (AOs) made in departure from the SCN, which classifies subject goods [Autoclaved Aerated Concrete Block (AAC)] under an entry different from that proposed in the...View More

'PET Resin'/'PVC Granuels' not classifiable as chemical; Applying internet meaning ‘not safe’ 

Gauhati HC allows a batch of writ petitions, observes that, "PET Reisin" and "PVC Granuels” cannot be construed as ‘Chemicals’, applies common parlance (CP) test and sets-aside order...View More

Restrains ‘coercive’ proceedings against Director's personal property for recovery of Company dues 

Gujarat HC quashes notice for recovery for outstanding dues of company from assessee (Director) and on initiation of coercive action directs “respondents are restrained from initiating proc...View More

Dismisses Assessee’s revision petition challenging curtailment of exemption under subsequent withdrawal notification 

HC dismisses Assessee’s revision petition, holds “the action of prospective withdrawal of exemption with effect from 29.09.1999 by a valid delegated legislation was not barred on the princ...View More

Seized gold being 'prohibited goods', CESTAT's provisional release order "bad in law" 

Madras HC sets aside CESTAT order allowing provisional release of gold seized from Assessee’ premises, states that, in view of the clear position that the goods which are sought to be provisiona...View More

Cannot impose penalty by merely using expression 'fraud'/'wilful mis-representation' without recording facts

Calcutta HC sets-aside CESTAT’s order imposing penalty on Assessee for failure to deposit service tax under reverse charge mechanism (RCM) when no man power has been supplied to Assessee as ...View More

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