High Court Rulings


Requirement of time for filing Form-C 'directory'; Allows rectification; Remands matter

Jharkhand HC reiterates that the requirement of time as to the filing of Form-C is directory and not mandatory, allows correction of defects in the Form observing them to be rectifiable in nature; Not...View More

Revenue cannot adjudicate as per own ‘whims and fancies’; Quashes demand-notices citing ‘inordinate-delay’

Bombay HC raps Revenue for inordinate delay in transferring case files of assessee pursuant to obtaining Central Service Tax registration upon merger, holds that Revenue “…do not hav...View More

Allows migration of unadjusted TDS amount to GST regime; Quashes demand notices

Jharkhand HC quashes order denying migration of unadjusted TDS amount deducted under the VAT regime in the Electronic Credit Ledger (ECL) of the GST regime; Inferring that the ...View More

DGGSTI competent to issue SCN post-GST based on erstwhile Notification; Dismisses A.R. Rahman's writ

Madras HC upholds the assumption of jurisdiction by Director General of GST Intelligence (DGGSTI ) in issuing show cause notice (SCN) post July 2017, thereby, dismisses batch of petitions challenging ...View More

Quashes SVLDRS-1 rejection post 'quantification' of amount payable in SVLDRS-2 

Bombay HC rules that “Once SVLDRS-2 has been issued and there has also been a follow up…with respect to the said Form as well as the hearing…fixed at the appointed date and time&rd...View More

Reiterating that pendency of investigation on cut-off date is relevant for 'Voluntary Disclosure Category', extends SVLDRS benefit 

Bombay HC rejects denial of SVLDR Scheme benefit under the category of ‘Voluntary Disclosure’ (VD) on ground of pendency of investigation/enquiry on June 30, ...View More

Citing non-issuance of mandatory Form-3, directs DC to extend SVLDRS scheme benefit

Bombay HC extends benefit of SVLDR Scheme to assessee, taking note of admitted position that Form SVLDRS-3 was not issued due to the error on part of Respondents ; Notes that, Petitioner eng...View More

Residential school selling/supplying foods to hostel students not a 'dealer'

Andhra Pradesh HC rules that selling food by an educational institution (assessee) to its students in hostels does not entail VAT liability as a ‘dealer’ selling or supplying food&nbs...View More

Quashes demand against Cantonment Board; Remits matter with direction to consider decision in Cuddalore Municipality

Madras HC disposes writ, quashes Revenue’s order demanding service tax from assessee (a Cantonment Board)upon observing that decision rendered by this Court in Cuddalore Muni...View More

Directs DC to give credit of interest deposited prior to SCN-issuance, issue fresh SVLDRS-3

Bombay HC directs the Designated Committee (DC) to give credit for the amount of interest already paid by Petitioner prior to the issuance of Show Cause Notice by the Department; HC rules that, Petiti...View More