High Court Rulings


Court's Order not needed for manual processing of SVLDRS Application; Disposes writ

Madras HC dismisses Revenue's stance of rejecting assessee’s request to issue Discharge Certificate in Form-4 on the ground that it cannot be processed manually and a Court's order has to be obt...View More

Quashes CST levy on bond-to-bond liquor-sale where tax duly discharged at "first-point-of-sale"

Bombay HC quashes assessment order (AO) levying tax upon assessee (United Spirits Ltd.) on bond-to-bond sale of imported goods (liquor) when VAT was duly discharged by importer (ASK Agencies) on resal...View More

Writ filed against SCN demanding service tax under 'reverse charge' invoking extended period

Bombay HC stays adjudication of SCN whereby demand of service tax was raised under reverse charge mechanism on services imported by the Petitioner from an entity situated at Malaysia; Notes that, for ...View More

Municipal Corporation entitled to charge fee/tax on advertisement hoardings post GST

Karnataka HC declares that, “there is no conflict between the power to levy GST under GST Act and power of Municipal Corporation to levy advertisement fee or advertisement tax under Section 134 ...View More

Limitation period prescribed for claiming refund on exports from LEO-date ultra-vires the Statute

Gujarat HC (Division Bench) remarks that period of limitation for the purpose of filing refund application “under the Finance Act in case of the export of goods through air or sea commences from...View More

Quashes DRI notices; Binding SC-decision non-observance citing pending review-petition "simply impermissible"

Gujarat HC (Division Bench) quashes a series of SCNs issued by DRI (ADGDRI) in garb of power of ‘proper officer’ u/s 28(4) of the Customs Act by heavily relying Canon India ratio without e...View More

Quashes notices for assessing entry-tax on Soyabean purchased during exemption notification validity

Madhya Pradesh HC (Division Bench) quashes notices issued for assessing entry-tax on purchase of Soybean seeds otherwise exempted from tax by virtue of Exemption Notification dated June 6, 1995 issued...View More

Tax object & quantum are policy-decision matters; Upholds simultaneous GST & NCCD levy on tobacco

Karnataka HC (Division Bench) holds that “there can be simultaneous levy of GST and levy of basic Excise duty and NCCD on tobacco or tobacco products” and affirms Single Judge’s orde...View More

Revenue to reimburse prior-period pre-deposit amounts to Binani Cement’s successful resolution applicant 

Rajasthan HC directs Revenue to reimburse pre-deposit amounts along with with applicable interests deposited by Binani Cement (taken over by Ultratech Nathdwara Cement Ltd. under IBC, being the succes...View More

Calcutta HC admits writ against rejection of refund filed pursuant to SC-decision; Grants interim-stay

Calcutta HC admits writ petition challenging denial of service-tax refund filed (w.r.t. tax paid pre-June 2017) by Indian Jute Mills Association in view of SC’s decision in Calcutta Club by invo...View More