High Court Rulings


Sets aside revision withdrawing ITC merely on assumption, remands matter

Telangana HC sets aside revision order withdrawing entire ITC available to the Assessee merely on the basis of an assumption, remands matter for reconsideration; Holds that revisional authority cannot...View More

Quashes assessment order passed without reasoning, considering statutory forms; Allows writ 

Bombay HC quashes assessment order imposing VAT demand on Assessee, holding it to be bereft of particulars and passed in patent non application of mind and materials on record thus, directs Assessing ...View More

Taxpayer not obligated to pay erroneous amount in intimation-letter for ‘Vera Samadhan Yojana- 2019’ benefit 

Gujarat HC holds that taxpayer will be able to take the benefit of Vera Samadhan Yojana-2019 even if the taxpayer does not pay the outstanding tax amount erroneously reflected in the online ...View More

Duty Drawback available on additional duty paid during import; Directs claim disbursement with interest  

Delhi HC holds that levy of additional duty on import of gold dore bars qualifies as a 'duty' and as long as goods have suffered a “tax” or “duty” at the time of impo...View More

Citing non-consideration of documents evidencing high-sea-sale, allows writ challenging demand-order; Remands matter

Madras HC quashes VAT demand on imported consignment purchased in high seas and directly cleared from customs area by filing relevant necessary Form and surrendering transit forms at check post; Asses...View More

Unit coming into existence after change in ownership not entitled to 'Budgetary-Support' 

Sikkim HC dismisses writ petitions seeking grant of ‘budgetary support’ under the Budgetary Support Scheme (BSS) to manufacturing units who have come into existence after change in constit...View More

Telecommunication service to Singtel’s Singapore arm 'on own account' not 'Intermediary'

Delhi HC dismisses Revenue’s appeals, allows refund to assessee [SingTel Global (India) Pvt. Ltd (SGIPL)] of unutilized input service credit towards export of telecommunication services to Singa...View More

Reprimands Revenue for disregarding assessee's repeated requests for provisional release; Allows writ

Bombay HC grants provisional release of ball bearings imported by Assessee u/s 110A of Customs Act, 1962, reprimands Revenue for not only failing to take cognizance of repeated applications of the Ass...View More

Quashes MEIS-scrip denial on exports through Logistic Company in FTWZ: Upholds Single-Judge Order 

Delhi HC criticizes DGFT orders cancelling MEIS scrips granted to respondent-exporter (assessee) and placing it in Denied Entry List alleging that goods were not exported but supplied to Logistic Comp...View More

Cannot deny SVLDRS benefit where payment failed due to technical glitch, directs interest payment

Madras HC quashes order denying benefit to assessee under Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 (SVLDRS/Scheme) for non-payment of amount payable in time on account of &lsq...View More