High Court Rulings


‘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

Quashes AO construing limitation from date of order digitally signed, made available in system 

Bombay HC sets-aside assessment order (AO) imposing VAT, having been passed after expiry of four years from the end of the year containing period to which return relates, thus is not a valid order bei...View More

No Luxury-Tax on charges collected by Hotel from Ayurveda-Centre/Beauty-Parlour functioning within its premise 

Kerala HC rules that charges collected by the Assessee Hotel in connection with the use of the Ayurveda Centre/Beauty Parlour amenities being provided by the independent third persons under revenue sh...View More

Regulation levying cost-recovery charges towards staff deployed at airport ultra-vires 'Customs Act'

Telangana HC observes that “In the absence of any special authorization to levy cost recovery charges, appellants have no authority to impose cost recovery charges by means of a Regulation&rdquo...View More