High Court Rulings


Explaining effect of SC-order in VVF, directs consideration of special-rate fixation application 'on merits'

Gauhati HC allows benefit of fixation of special rate for value addition to unit availing area based exemption under Industrial Policy of 2007 as well as Notification No. 38/2...View More

No jurisdiction with DRI to inspect, seize and issue SCN to SEZ unit

Andhra Pradesh HC holds that customs authorities (DRI officers) have no jurisdiction to inspect and seize goods in respect of units situated in S...View More

‘Change in nature’ of purchased goods leads to tax liability, upholds penalty 

Allahabad HC dismisses review application against Order imposing penalty u/s section 15-A(1)(o) of Central Sales Tax Act on Assessee, rules that intention to evade payment of tax is apparent; Notes th...View More

State can’t claim first charge over property auctioned under SARFAESI Act, to recover VAT-dues 

Gujarat HC holds that the State can’t claim any first charge over a borrower’s property auctioned under the SARFAESI Act, to recover VAT dues, on the strength of Sec. 48 of the Gujarat VAT...View More

Revenue's 'statutory' power to issue SCN not "without jurisdiction"; Pre-show cause consultation not mandatory 

HC dismisses writ challenging Revenue’s action of issuing SCN without the mandatory pre-show cause consultation, holds that, power so exercised by authority is a statutory power conferred upon R...View More

Cannot make SVLDR Scheme, 2019 operational beyond formulated date; Rejects prayer for extension 

Himachal Pradesh HC (Division Bench) dismisses writ petition filed for directing the Revenue to accept the payment of service-tax determined under SVLDRS-3 beyond the tenure of scheme (i.e. June 30, 2...View More

Upholds CESTAT order allowing Shipping Bill amendment after Let Export Order 

Gujarat HC dismisses Revenue’s Appeal against CESTAT’s order permitting assessee to amend shipping bills (SBs) post Let Export Orders (LEOs) citing “peculiar facts and circumsta...View More

Reliance Industries entitled to CENVAT on LPG arising as by-product during petrol/diesel/ATF manufacture 

Gujarat HC (Division Bench) allows refund of CENVAT Credit reversed/paid under Rule 6(3) of CCR, 2004 on removal of LPG under the Domestic Subsidy Scheme, dismisses Revenue’s challenge against C...View More

Directs manual SVLDRS application processing where electronic remittance failed due to miniscule discrepancy

Delhi HC directs Designated Committee (DC) to manually process Petitioner’s application under SVLDR Scheme, as Petitioner clearly made an attempt to remit electronically the "amount declared" be...View More

Citing sub-judice status of Telangana’s competence to amend VAT Act, stays AO against Ola

Telangana HC grants relief to Ola Fleet Tech. Pvt. Ltd. (Petitioner-assessee), stays 3 assessment orders (AOs) passed u/s 21(3) of the Telangana VAT Act, 2005 alongwith all consequential steps finding...View More