High Court Rulings


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

Matter of ITC availment by purchaser where selling-dealer defaults referred to Full Bench

Kerala HC (Division Bench) places before the Full Bench the matter of “Whether the credit of input tax can be availed by the purchasing dealer if the selling dealer had failed to remit the ...View More

Asks concerned-authority to re-consider EOU’s TED refund application following SC’s verdict

Karnataka HC following decision of Top Court in Sandoz Pvt. Ltd. wherein interestingly, SC disentitled an Export Oriented Unit (EOU) for claim of Terminal Excise Duty (TED) on its own, grants liberty ...View More

Possibility of 'question arising' not tantamount to 'pending consideration'; Dismisses DRI's appeal against AAR-order 

Delhi HC rejects DRI's appeal, finds no infirmity with order passed by Customs Authority for Advance Ruling (CAAR) rejecting representations made by DRI for treating the order as void ab initio in ter...View More

Cannot invoke extended period based on vague allegations of mis- statement, suppression; Sets-aside Single-Judge order 

Calcutta HC sets-aside Single Judge’s order seeking recovery of excise duty given the “mere” usage of words “willful suppression, mis-statement, intention to evade payment of d...View More

Quashes SVLDR-application rejection w.r.t. Process-Oil failling under Fourth Schedule; Cites 'erroneous interpretation'

Orissa HC quashes order rejecting SVLDR applications on the ground that product (Process Oil) of the Petitioner falling under the Fourth Sch...View More