High Court Rulings


Exemption claim not invalid for mere non-production of sale-agreement by penultimate seller 

Orissa HC holds that exemption claim cannot be denied for mere non-furnishing of copy of agreement between Indian Exporter and Foreign Buyer by penultimate seller-dealer; In this context, HC remarks &...View More

Lease charges from Indian Railways under ‘Own Your Wagon Scheme’ outside VAT ambit

Chhattisgarh HC sets-aside orders of assessment so made by Assessing Authority as also dismissal of assessee’s appeal by Revisional Authority on finding the same to be “in contraventi...View More

Cannot call-upon CESTAT to revisit concluded issue to disqualify assessee from availing exemption

Orissa HC dismisses Revenue’s request to call upon CESTAT to revisit the issue of percentage of CaO content in Low Silica Limestone so as to&nbs...View More

Return-filing & tax-payment at compounded rate sufficient for availing 'Composition Scheme' option

Calcutta HC clarifies on the manner in which option has to be exercised by work-contractor (assessee) to avail ‘composition scheme’ benefit while finding that payment of tax under sch...View More

SVLDRS-declaration rejection can be challenged even after scheme-closure; Benefit available basis self-quantification

Madras HC partially allows a bunch of petitions moved for seeking a direction to the Designated Committee (DC) under the SVLDRS, 2019 to issue discharge certificates considering declarations of &lsquo...View More

Quashes ‘vulnerable’ order of Sales Tax Tribunal absent consideration of material; Remands matter

Orissa HC sets-aside order of Odisha Sales Tax Tribunal in Sales Tax Revision Petition impugning demand in relation to alleged purchase suppression on the premise of admission before vigilance team du...View More

Notification effective from date of e-publication in Official Gazette; Quashes BoE reassessment 

Gujarat HC derives that “date of publishing”of Notification “shall be the date of e-publication on official website by way of electronic Gazette”; HC holds that subsequent Noti...View More

Retrospective amendment to erase limitation for opening time-barred assessment 'unreasonable'; Affirms 5 yr period 

Kerala HC disposes a batch of appeals, upholds decision of Single Judge ascertaining a reasonable period of 5 years as a limitation period for reopening an assessment under the amended Section 42(3) o...View More

Dismisses writ challenging FIR against alleged tax evasion 

Bombay HC dismisses writ challenging FIR against alleged tax evasion by stating that there is “nothing either in the VAT Act or the under the Cr.P.C.” which would support the proposition t...View More

No provision for registering FIR in tax-evasion matters; Quashes proceedings under entry-tax, IPC

P&H HC observes that, an FIR could not have been registered against a person who was alleged to have evaded tax absent any provisions under VAT Act, remarks that since VAT “Act is a Code in ...View More