High Court Rulings


Rejecting Form SVLDRS for 'obvious' but not 'material' errors 'arbitrary and unreasonable' 

Delhi HC sets-aside rejection of Form -SVLDRS-I filed online by assessee seeking waiver of interest and penalty after paying the arrears prior to the stipulated date; Calling for liberal interpretatio...View More

Quashes penalty imposed for belated furnishing of relevant form for vehicle movement

Rajasthan HC quashes Rajasthan Tax Board’s orders imposing penalty u/s 76(6) of RVAT Act on Assessee for non-production of Form No. VAT-47 at the time of checking vehicle and submitting it later...View More

LIC, being recipient of service, cannot deny liability on leased property; Directs payment 

Karnataka HC holds that Life Insurance Corporation of India (LIC/Respondent/Lessee) "being an instrumentality of the State should not take up technical pleas and attempt to evade its liability to pay ...View More

Quashes penalty levied for late entry-tax payment absent assignment of reasons, mistake in books

Orissa HC allows assessee’s revision petition, holds that penalty levied u/s 7(5) of O.E.T. Act for late payment of entry tax cannot be sustained once the...View More

'Entertainment' not subsumed under 'service' post 101st Constitutional Amendment; No right to collect tax 'survives'

Patna HC rules that Entertainment tax levied under the  Bihar Entertainment Tax Act, 1948 (Act)  cannot be sustained after the 101st Constitutional Amendment as...View More

Quashes order adjusting refund towards past dues pending Amnesty Scheme application 

Bombay HC finds Revenue’s action in adjusting refund due to assessee against past dues while considering the application under Amnesty Scheme (Maharashtra Settlement of Arrears of Tax, Interest,...View More

Exporter liable to refund duty drawback even where write-off is permissible under FEMA 

Delhi HC upholds ex parte order of Revisional Authority (Addl Secretary, FinMin) rejecting the revision application against an order confirming demand of duty drawback availed by assessee-exporter in ...View More

Modulation of pre-deposit conditions possible under writ powers considering case peculiarity

Karnataka HC partly waives off the requirement of pre-deposit for filing a second appeal before the Karnataka Appellate Tribunal (KAT) on the ground that court in the exercise of its writ powers can m...View More

Quashes cess assessment order citing ‘unreasonable’ time taken to conclude proceedings

Bombay HC partly quashes demand of cess against Siemens Ltd. (assessee) for bringing goods within limits of Navi Mumbai Municipal Corporation (NMMC) owing to unreasonable amount of time (10 years...View More

Warranty replacement by dealer against credit notes issued by OEM is ‘sale’

Karnataka HC allows Revenue’s revision petition, holds that warranty replacement by dealer against credit notes issued by OEM (Tata Motors formerly known as TELCO)  to meet OEM’s warr...View More