High Court Rulings


SVLDRS benefit denial for technical glitches renders Petitioner remediless, impermissible under law

Gujarat HC rules that denial of SVLDR Scheme benefit merely on account of technical glitches due to which amount deposited with the bank was recredited which were beyond Petit...View More

Charger sold along with mobile phone taxable at uniform 5% rate; Distinguishes Nokia ratio

Karnataka HC dismisses batch of revision petitions against Karnataka Appellate Tribunal (KAT) order, concurs with Tribunal that charger sold along with mobile phone in a composite pack attra...View More

Following settled position on allowability of credit on re-insurance services, dismisses Revenue’s appeal 

In pursuant to coordinate bench order, Rajasthan HC dismisses Revenue’s appeal against order of CESTAT allowing input service on service tax paid on re-insurance; Revenue and assessee agrees tha...View More

Creating re-insurance pool vide IRDA directives, thus credit on tax payable allowable as ‘input-service’

Rajasthan HC upholds CESTAT’s order allowing Shriram General Insurance Company Ltd. (assessee) claim of credit on service tax paid on re-insurance; Notes that even if Revenue seeks to distinguis...View More

Dealer not liable to registration for stray/single purchase transaction made from outside State

Andhra Pradesh HC observes that a Turn Over Tax (TOT) dealer for single/stray transaction of purchase of goods from outside State will not be liable for registration as VAT de...View More

Determination under SVLDRS-scheme cannot exceed tax amount as confirmed in first litigation round

Delhi HC holds that, tax dues in Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] cannot exceed the tax amount confirmed in first round, if there is no appeal by the Revenue a...View More

Adjudication of notice after 29 years 'unreasonable and arbitrary'; Raps Revenue for keeping SCNs in call-book

Jharkhand HC stringently rules that adjudication of SCN dated 1993 after 29 years is contrary to the mandate of Section 11A(11) of the Central Excise Act and shall lead to "unreasonable and arbitr...View More

Affirms CESTAT's order quashing penalty and extended period demand against Tata Teleservices

Bombay HC affirms CESTAT order dropping penalty and demand for extended period against a tele-communications company (assessee) for wrongful CENVAT credit availed on inputs utilized for erec...View More

Directs Customs & DGFT to jointly coordinate for resolving issues of amended SBs

Bombay HC gives the Customs Department and DGFT time till February 27, 2023 to report compliance on the steps taken by them regarding the provision to submit manually amended shipping bills (SB) u...View More

Directs Customs & DGFT to jointly coordinate for resolving issues of amended SBs

Bombay HC gives the Customs Department and DGFT time till February 27, 2023 to report compliance on the steps taken by them regarding the provision to submit manually amended shipping bills (SB) u/s 1...View More