High Court Rulings


Selling-dealer cannot be held responsible for mismatch in Form-C issued by Purchaser

Delhi HC sets-aside assessment orders denying benefit of concessional rate of tax on inter-state sales and consequent refund, on basis of mismatch of items in C-Forms issued by purchasing dealer on th...View More

Directs accepting SVLDRS-declaration for interest-waiver where entire tax paid before filing application 

Karnataka HC directs the Designated Committee under the SVLDRS Scheme, 2019 to accept the declaration filed by assessee for waiver of interest; Finds that since the assessee has paid the ent...View More

Directs refund of ADD paid for period between provisional notification expiry and final-levy 

Gujarat HC allows refund of Anti-Dumping Duty paid in the intervening period of expiry of Notification imposing provisional Anti dumping duty (ADD) and final duty; Besides, deems Adjudicating Authorit...View More

"Tax Dues" under SVLDRS includes interest; Directs reconsideration of Declaration

Madhya Pradesh HC directs Designated Committee to revisit Petitioner’s declaration under SVLDRS, 2019 pertaining to deposit of interest in view of CBIC Instruction dated October 06, 2022, qu...View More

Statutory pre-deposit does not automatically entitle dealer to claim unconditional stay; Dismisses writ

Andhra Pradesh HC upholds the order of AP VAT Appellate Tribunal (APVATAT) requiring the assessee to deposit additional 25% of disputed amount as a condition to grant stay of impugned revisi...View More

Limitation period for interest on delayed refund construable from application, not final submission-date 

Karnataka HC sets-aside order rejecting payment of interest on delayed refund u/s 11BB of Central Excise Act, 1944 as illegal, arbitrary and contrary to law, rules that the period of 3 months for gran...View More

Quashes Rectification; ‘Mistake apparent from record’ should be obvious, not requiring detailed reasoning

Bombay HC allows assessee’s writ challenging order passed by Maharashtra Sales Tax Tribunal allowing the rectification applications filed by the Commissioner of Sales Tax against earlier or...View More

Sets-aside Tribunal order classifying 'contrast agents for diagnosis' under residuary entry; Remands matter

Delhi HC sets-aside order of Delhi Value Added Tax Tribunal (DVAT) upholding Revenue’s classification w.r.t. contrast agents (Omnipaque, Omniscan and Visipaque) under residuary entry of Schedule...View More

Lays down principles for exercising writ jurisdiction; Finds no ‘judicial indiscipline’ in Tribunal’s order 

Bombay HC dismisses writ petition preferred against Tribunal's order, stresses on existence of “gross judicial indiscipline”, which requires interference considering “as an extraordi...View More

Lower Authority's attempt to re-adjudicate refund disregarding superior-authority’s order breaches 'judicial-discipline' 

Delhi HC allows assessee's writ petition, sets-aside the order of Asst. Commissioner which was passed in total disregard of 'judicial discipline' by rejecting the refund applications of assessee perta...View More