High Court Rulings


Quashes SCN premised ‘only’ basis Form 26AS without further inquiry 

Gujarat HC critiques show cause notice (SCN) issued making assessee liable to payment of service tax on the basis of the information retrieved from the Income Tax Department in Form 26AS (TDS) “...View More

Outlining scope of Court's review jurisdiction, dismisses Revenue's petition in 'Tata Steel' case 

Allahabad HC outlines scope of Court’s power to review, remarks “review jurisdiction is a solemn duty bestowed upon the High Courts to rectify errors that may have crept into their judgmen...View More

Directs refund of tax paid by Torrent-Power on ocean-freight; Sub-ordinate authority bound by Court judgment 

Gujarat HC directs refund of Service Tax already paid by Torrent Power Ltd. (Assessee) pursuant to Notification 15/2017 Service Tax (holding importers liable to service tax on ocean freight) declared ...View More

Dismisses appeal challenging imposition of penalty on merged company 

Karnataka HC upholds order of the Single Bench dismissing the writ petition of assessee challenging imposition of penalty of about Rs. 23 lakhs on account of non-fulfilment of certain export obligatio...View More

Affirms non-basmati rice export denial sans compliance with ‘essential’ Notification condition

Delhi HC upholds the order of Justice Subramonium Prasad dismissing a writ of mandamus by exporter seeking permission to export non-basmati rice; In turn, clarifies that stipulations set down in the&n...View More

Copy of judgment quashing MOOWR Instruction, SCN denying benefit to solar power generating unit

Delhi HC in a batch of writ petitions pertaining to import of ‘solar panels’ stored in warehouse and utilized for electricity generation rules on validity, vires of Manufacture and other O...View More

Quashes demand on Advocate’s income from practice, consultancy, notary, and book sales: Allows writ 

Karnataka HC allows bunch of writ petitions moved by practicing individual Advocates and firms,  challenging the SCNs and orders demanding service tax on income derived from practice, c...View More

Notification imposing safeguard-duty on ‘Solar-Cells’ valid, however, levy during HC's interim-order subsistence ‘illegal’ 

Madras HC dismisses writ petitions contesting the final finding of Directorate General of Trade Remedies (DGTR) and Notification No.1/2018 (SG) issued by the Central Govt u/s 8B of the Custo...View More

Cannot stall 'provisional assessment' finalisation indefinitely for Revenue’s internal-process delay to verify COO 

Bombay HC directs the Dy. Commissioner of Customs to promptly finalize the bill of entries (BoE) pertaining to import of alkalized cocoa powder within 4 weeks,  following the ...View More

Requires exporter to file ‘formal application’ for release of RoSCTL as per Handbook 

Delhi HC rules on release of rebate amounting to about Rs. 24 lakhs under the Rebate of State and Centre Taxes and Levies (RoSCTL); Directs the Pr. Commissioner of Customs and Directorate General of F...View More