High Court Rulings


Upholds CESTAT order rejecting 6% demand raised mechanically under Rule 6(3) vis-a-vis trading activity 

Calcutta HC dismisses appeal by Revenue deliberating upon substantial question of law as regards applicability of Rule 6(3) of CENVAT Credit Rules, 2004 (CCR) i.e. 6% of exempted turnover instead of p...View More

Citing failure to address refund-eligibility of tax deposited, quashes assessment against Bharat-Serums 

Bombay HC quashes Assessment Orders (AOs) passed by Assessing Authority (AA) for failure to deal with issue of eligibility of Petitioner (Bharat Serums and Vaccines Ltd.) to claim refund of tax paid d...View More

Affirms penalty for unauthorized use of Form-C to purchase railway-siding, locomotives without mention in RC

Allahabad HC sustains the order of Trade Tax Tribunal imposing penalty on the assessee-revisionist u/s 10(b) of Central Sales Tax Act for unauthorized utilization of Form-C to purchase railway-siding,...View More

Circular prescribing 3-month time to apply for SB amendment ‘illegal and without jurisdiction’

Bombay HC (Division Bench) rules that paragraph no. 3(a) of Circular No.36/2010-Customs prescribing 3 months to make a request for amending shipping bills (SBs) “is especially illegal and withou...View More

Directs refund of excess-CST post GST despite holding credit transition as inadmissible

Madras HC takes the tax position that although filing of TRAN-01 to claim refund of excess payment under Central Sales Tax (CST) Act is misconceived the “Petitioner is entitled to the claim...View More

Delhi HC restrains Revenue from taking coercive action in challenge to MOOWR ‘electricity warehousing’ Circular 

Delhi HC issues notice in a plea by major player engaged in production, collection and distribution of electricity assailing CBIC Instruction under Manufacturing and Other Operations in Warehouse (no....View More

Error in stating higher outstanding demand no ‘estoppel’ to claim requisite SVLDRS-scheme benefits 

Delhi HC observes that, “The fact that the petitioner made a mistake in stating a higher amount concerning outstanding service tax demand, cannot result in an estoppel and thus impede the petiti...View More

3-Judge Bench upholds validity of pre-deposit mandate introduced by State post GST Constitutional Amendment 

In an interesting 97 pager order, Bombay HC (3-Judge Bench) holds that State of Maharashtra has legislative competence to enact Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017 and Maha...View More

Refund denial of tax paid erroneously on export of service on limitation ground untenable 

Karnataka HC (Division Bench) rules that “refund cannot be denied on the ground of limitation” where “services rendered by the assessee satisfy all conditions of Rule 6A of the Servi...View More

Directs fresh SVLRS-03 issuance after adjusting pre-deposit made towards tax liability; Disposes writ

Delhi HC quashes statement in SVLDRS-03 issued sans adjustment of pre-deposit towards tax dues citing the obvious intent of Sabka Vishwas (Legal Disputes Resolution) Scheme 2019 (SVLDRS Sche...View More