High Court Rulings


Sales-tax exemption certificate a ‘sovereign assurance’; Benefit available despite any specific VAT-notification

Karnataka HC dismisses Revenue’s appeal challenging entitlement of assessee (a tourism unit) to benefit of exemption on sale of food articles and beverages, where no notifica...View More

Allows duty-drawback under MEIS Scheme, goes by intent to claim “Reward” in shipping-bill

Gujarat HC allows assessee duty drawback benefit under the Merchandise Export from India Scheme (MEIS) where it faced problems with “YES/NO clicking”  at the time of filing of the shi...View More

Designated Committee authorised to rectify SVLDRS statement after stipulated-date for valid reasons 

Madhya Pradesh HC rules that Designated Committee (DC) under the SVLDRS Scheme (Sabka Vishwas Legacy Dispute Resolution Scheme) has authority to modify Form SVLDRS-3 Statement issued u/s 127 of the Fi...View More

Building Cess not leviable on supply portion of contract; Directs refund

Bombay HC directs refund of Building and Other Construction Worker’s Welfare Cess (BOCW Cess) deducted on supply portion of contract by Maharashtra State Electricity Transmission Company Ltd. (M...View More

Interprets Section 125 of SVLDR Scheme; Appointed date of June 30, 2019 applies to enquiry/investigation/audit  

Madras HC allows writ against rejection of application under SVLDR Scheme, 2019, holds that relevant clause in Section 125 should be read to contain the stipulation that, enquiry/invest...View More

Directs Tribunal to consider stay application qua interest component forming part of composite demand 

Bombay HC allows Assessee’s writ against partial stay allowed on tax demand and being refused on interest demand when the order passed by assessing officer or first appellate authority is a comp...View More

Entire ‘entry-coupon’ amount 'adjustable against food', charged by Chokhi Dhani Resort taxable

Rajasthan HC sets-aside Rajasthan Tax Board’s order, upholds VAT levy on amount recovered by issuing ‘entry coupons’ by taxpayer running business of restaurants and resorts (under th...View More

Affirms customs jurisdiction over SEZ units; Clarifies primacy of CIPET in sample evaluation 

Gujarat HC holds that the customs authorities have jurisdiction to issue any notice or to take any penal action under the relevant provisions of the Customs Act, 1962 “even with regard to the un...View More

No service-tax/GST notices to Advocates; Orders GST-Commissioner to issue clear directions

Allahabad HC directs the Commissioner, GST to issue clear direction to Lucknow GST Commissionerate that “no notices regarding payment of service tax /GST is issued ...View More

Quashes SCN issued after SVLDRS scheme availment; Cites no pending inquiry/investigation on cut-off date 

Bombay HC allows challenge against a SCN issued after the assessee-petitioner was granted benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) regarding service tax liability&nbs...View More