High Court Rulings


Revenue’s casual-approach preventing refund to assessee impermissible; Directs Officers to be vigilant/friendly

Tripura HC criticises Revenue’s “casual approach”trying to prevent the payment of refund amount to the assessee citing absence of “jurisdictional error in the assessm...View More

Confidential information gathered during Anti-dumping proceedings outside RTI purview

In an important issue concerning the inter-play of anti-dumping proceedings with the RTI Act, 2005, Delhi HC rules that “there is no inconsistency between the provisions of the RTI Act and the A...View More

Allows rebate considering ‘Port of Export’ as ‘Place of removal’; Follows Roofit ratio

Rajasthan HC allows manufacturer-exporter to claim rebate of excise duty, including post removal charges from the factory gate to the Port of Export (PoE), without deducting the freigh...View More

Quashes D-Mart’s SVLDRS rejection given lacuna in software to change ‘Commissionerate’; Cites scheme objective

Bombay HC  sets aside rejection of assessee’s declaration for SVLDRS-01 by Revenue on the premise that assessee (operating supermarket chain ‘D-Mart’) failed to select...View More

Extends benefit of zero-rating to works-contract executed by DTA dealer to registered person in SEZ

Madras HC reverse Single Judge’s order, extends benefit of zero-rating to works-contract executed by DTA dealer to registered person in Special Economic Zone (SEZ) in the Sta...View More

Derides Tribunal for disregarding clerical error in reporting sales turnover in returns 

Delhi HC sets aside order raising demand and outrightly rejecting the submission of assessee (a BPCL dealer, engaged in re-sale of petroleum products and lubricants) that its turnover was erroneously ...View More

Amount recovered during search proceedings absent adjudication, 'without authority of law' 

Karnataka HC directs the Revenue to refund amount collected from Assessee (a 100% EOU) during the course of search proceedings absent any adjudication, or order quantifying the tax payable by assessee...View More

Permits amending writ to include challenge to stamp-duty levy on Delivery-Orders; Discontinues interim-relief

Bombay HC permits“an amendment to all Petitions to include a challenge to the levy of stamp on delivery orders” (DOs), declines to continue the earlier stay in respect of DO...View More

Bill of Entry distinct from Delivery Order/Bill of Lading, not exigible to Stamp Duty

Gujarat HC dismisses Revenue's appeal, holds that "on 'bill of entry, the authorities cannot charge stamp duty" as per the Bombay Stamps Act, 1958, distinguishe...View More

Interest levy on entry-tax 'illegal' since 'sufficient cause' existed for non-deposit at relevant time

Orissa HC, vide 130 pager judgment disposes a batch of writ petitions, citing ‘sufficient cause’, for non-deposit of entry tax at the relevant time in terms of this Court's ...View More