High Court Rulings


Detaining Authority incumbent to supply Relied-upon-documents in language Detenu understands; Quashes detention 

Delhi HC sets aside detention order passed by the Detaining Authority, COFEPOSA Wing finding that the impugned order was passed without supplying the relied upon documents (RUDs) to the detenu (petiti...View More

Highlights Revenue's failure to consider reply and documents while imposing tax, remands matter 

Bombay HC (Goa Bench) highlights Revenue’s failure consider reply and the document produced by the Assessee specifically disclosing that the joint venture was cancelled, thus quashes order impos...View More

HDFC Bank challenges 'interchange fee' CENVAT Credit disallowance; HC issues notice, frames questions

Bombay HC admits appeal by HDFC Bank challenging the disallowance of CENVAT credit of service tax paid on ‘interchange fee’ by the HDFC Bank to the Acquiring Banks for use of ATM services ...View More

Confirms rebate-claim denial owing to 1 year limitation period 

Jharkhand HC dismisses claim of rebate of Central Excise duty by a leading cutting tools manufacturer on account of being time-barred; Following Apex Court’s dicta with respect to grant of rebat...View More

Payment of excess-tax an independent proceeding, directs refund of amount as accepted by Dept.

Calcutta HC allows assessee’s writ appeal, holds that after issuance of Form 27 in which it has been clearly recorded that Assessee had paid excess tax, it is Department’s duty to ref...View More

Selling-dealer cannot be held responsible for mismatch in Form-C issued by Purchaser

Delhi HC sets-aside assessment orders denying benefit of concessional rate of tax on inter-state sales and consequent refund, on basis of mismatch of items in C-Forms issued by purchasing dealer on th...View More

Directs accepting SVLDRS-declaration for interest-waiver where entire tax paid before filing application 

Karnataka HC directs the Designated Committee under the SVLDRS Scheme, 2019 to accept the declaration filed by assessee for waiver of interest; Finds that since the assessee has paid the ent...View More

Directs refund of ADD paid for period between provisional notification expiry and final-levy 

Gujarat HC allows refund of Anti-Dumping Duty paid in the intervening period of expiry of Notification imposing provisional Anti dumping duty (ADD) and final duty; Besides, deems Adjudicating Authorit...View More

"Tax Dues" under SVLDRS includes interest; Directs reconsideration of Declaration

Madhya Pradesh HC directs Designated Committee to revisit Petitioner’s declaration under SVLDRS, 2019 pertaining to deposit of interest in view of CBIC Instruction dated October 06, 2022, qu...View More

Statutory pre-deposit does not automatically entitle dealer to claim unconditional stay; Dismisses writ

Andhra Pradesh HC upholds the order of AP VAT Appellate Tribunal (APVATAT) requiring the assessee to deposit additional 25% of disputed amount as a condition to grant stay of impugned revisi...View More