High Court Rulings


Cash amount presented as ‘security’ for releasing seized goods is not a ‘payment’ 

Calcutta HC holds that cash amount deposited as 'security', required as a pre-condition for release of seized vehicle and goods that were seized for violating Section 73 of the WBVAT Act, is not a &ls...View More

Citing existence of alternate remedy, dismisses writ granting interim relief till appeal disposal 

HC noting that “an effective alternative remedy is available to the petitioner for questioning the order of the 1st appellate authority”, HC held that “we are not inclined to enterta...View More

“Bills-of-Export” non-submission for SEZ supplies doesn't construe non-discharge of EO against AA 

Bombay HC sets-aside minutes of meeting of Policy Relaxation Committee (PRC) rejecting Assessee’s request to condone the procedural lapse in not preparing “Bill of Exports” (BoE) for...View More

Cannot deny MEIS-benefit on hyper-technical ground, for system error beyond assessee's control 

Delhi HC rules that since Assessee satisfied all the requirements to claim benefits under Merchandise Export from India Scheme (MEIS) which were due to it, the same ought not to be denied on hyper-tec...View More

Upholds CESTAT order holding as 'redundant' condition to submit 'Toyota' vehicle for VRDE/ARAI testing 

Bombay HC finds no error in CESTAT’s stance of rendering the condition to submit the vehicle for testing by the Vehicle Research and Development Establishment, Ahmednagar (VRDE) of the Ministry ...View More

No legal impediment under Act for parallel proceedings of adjudication and prosecution 

Madras HC remarks that “Dehors of proof or failure to prove the case against the petitioner .. in the adjudicating proceedings, the prosecution before the Court has to be proved independently as...View More

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