High Court Rulings


Quashes recovery proceedings on Legal Representative absent enabling provision to assess after assessee’s demise 

Madras HC quashes tax liability fastened on legal heirs pre-2011 noting that assessee passed away prior to an assessment having made and there is no enabling provision for continuance of recovery from...View More

Department only entitled to residual proceeds from secured-assets sale, after Bank’s priority claim 

Refusing VAT Department’s charge over the immovable property sold by Canara Bank (Petitioner/secured-creditor) during SARFAESI Act proceedings, Bombay HC holds that the Tax Authority is only ent...View More

Remands for adjudication afresh over classification of ‘Seaweed Extract’, seeks reasons for differing Dept. views 

Bombay HC quashes duty demand on import of ‘Seaweed Extract’ (product) by relying on test reports that classify the product as an ‘organic fertilizer’ which can be used as a &l...View More

Revisional assessment order pertaining to liquid Carbon Dioxide classification beyond limitation: Allows writ 

Andhra Pradesh HC in writ petition pertaining to classification of purified liquid Carbon Dioxide gas and its taxability thereof, holds the revisional assessment order imposing 14.5% Value Added ...View More

Quashes multiple notices, demand for inordinate delay of over 7 years in adjudication 

In yet another writ petition pertaining to delayed adjudication of 5 Show Cause Notices (SCNs), HC noting that “for the first four impugned SCNs, a personal hearing had been held…. In spi...View More

Directs DGTR to exclude specialty-grades SPVC resins from anti-dumping investigation scope; Cites DA's 'procedural lapse' 

Gujarat HC directs the Directorate General of Trade Remedies (DGTR) to exclude specialty grade SPVC resins (imported to manufacture CPVC) from the scope of the Product under Consideration (PUC) in the...View More

Quashes service tax demand on practicing Advocate, citing its earlier direction to Department 

Orissa HC reiterates its earlier directions and the subsequent Department instructions that practicing individual lawyers deriving income from rendering legal service are exempt from service tax/GST l...View More

Dismisses Assessee’s review petition seeking waiver of pre-deposit for filing statutory appeal 

Bombay HC dismisses Assessee’s review petition seeking recall of the judgment upholding absolute compliance of payment of pre-deposit for filing statutory appeal; Relying upon the judgement of t...View More

Holding non-executive Director vicariously liable for Company's export obligation lapses, 'arbitrary' 

Delhi HC quashes DGFT’s order imposing fine on the non-executive Director of Company for non-compliance with export obligations, observing that the Petitioner being an independent non-executive ...View More

Personal penalty on non-executive Director for Company's default with export obligations, arbitrary 

Delhi HC quashes DGFT’s order imposing fine on the non-executive Director of Company for non-compliance with export obligations ...View More