High Court Rulings


Limitation period for interest on delayed refund construable from application, not final submission-date 

Karnataka HC sets-aside order rejecting payment of interest on delayed refund u/s 11BB of Central Excise Act, 1944 as illegal, arbitrary and contrary to law, rules that the period of 3 months for gran...View More

Quashes Rectification; ‘Mistake apparent from record’ should be obvious, not requiring detailed reasoning

Bombay HC allows assessee’s writ challenging order passed by Maharashtra Sales Tax Tribunal allowing the rectification applications filed by the Commissioner of Sales Tax against earlier or...View More

Sets-aside Tribunal order classifying 'contrast agents for diagnosis' under residuary entry; Remands matter

Delhi HC sets-aside order of Delhi Value Added Tax Tribunal (DVAT) upholding Revenue’s classification w.r.t. contrast agents (Omnipaque, Omniscan and Visipaque) under residuary entry of Schedule...View More

Lays down principles for exercising writ jurisdiction; Finds no ‘judicial indiscipline’ in Tribunal’s order 

Bombay HC dismisses writ petition preferred against Tribunal's order, stresses on existence of “gross judicial indiscipline”, which requires interference considering “as an extraordi...View More

Lower Authority's attempt to re-adjudicate refund disregarding superior-authority’s order breaches 'judicial-discipline' 

Delhi HC allows assessee's writ petition, sets-aside the order of Asst. Commissioner which was passed in total disregard of 'judicial discipline' by rejecting the refund applications of assessee perta...View More

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