High Court Rulings


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

Quashes ‘vulnerable’ order of Sales Tax Tribunal absent consideration of material; Remands matter

Orissa HC sets-aside order of Odisha Sales Tax Tribunal in Sales Tax Revision Petition impugning demand in relation to alleged purchase suppression on the premise of admission before vigilance team du...View More

Notification effective from date of e-publication in Official Gazette; Quashes BoE reassessment 

Gujarat HC derives that “date of publishing”of Notification “shall be the date of e-publication on official website by way of electronic Gazette”; HC holds that subsequent Noti...View More

Retrospective amendment to erase limitation for opening time-barred assessment 'unreasonable'; Affirms 5 yr period 

Kerala HC disposes a batch of appeals, upholds decision of Single Judge ascertaining a reasonable period of 5 years as a limitation period for reopening an assessment under the amended Section 42(3) o...View More

Dismisses writ challenging FIR against alleged tax evasion 

Bombay HC dismisses writ challenging FIR against alleged tax evasion by stating that there is “nothing either in the VAT Act or the under the Cr.P.C.” which would support the proposition t...View More

No provision for registering FIR in tax-evasion matters; Quashes proceedings under entry-tax, IPC

P&H HC observes that, an FIR could not have been registered against a person who was alleged to have evaded tax absent any provisions under VAT Act, remarks that since VAT “Act is a Code in ...View More

Revival of adjudication proceedings after 9 years violates ‘natural justice’ principle; Quashes SCN 

Bombay HC finds no justification for inaction of revenue for keeping the adjudication of SCN pending and seeking revival of the same after 9 years, remarks “revival of show cause notice will ser...View More

Relaxes pre-deposit amount considering 'mitigating circumstances and financial condition' of car-rental company; Disposes writ

Delhi HC in view of “the mitigating circumstances and the financial condition” of the assessee, a car rental company, relaxes the sum of mandatory pre-deposit required for filing appe...View More

Upholds Revenue’s liability to pay interest on delayed refund; follows Ranbaxy laboratories 

Madhya Pradesh HC holds that the statute vide Section 11BB of the Central Excise Act makes it obligatory for Revenue to pay the interest on delayed refund if refund is not made within three months fro...View More

Revenue cannot insist upon IEC at time of rendering services for which SEIS-benefit claimed

Delhi HC holds that Revenue cannot insist upon IEC at the time of export/rendering of services for which SEIS benefit is claimed, in light of the amendment to Para 2.05 of FTP 2015-2020; Observes that...View More