High Court Rulings


Absent proceedings pending upon VAT introduction, sales-tax demand revival after 7 years 'unreasonable'

Himachal Pradesh HC sets-aside revisional proceedings initiated after lapse of 7 years u/s 31(1) of Himachal Pradesh General Sales Tax Act, 1968 upholding the demand created by Assessing Authority (AA...View More

DRI-officer appointed by Board a 'proper-officer' to adjudge SCN issued by Customs Commissioner 

Allahabad HC (Division Bench) quashes writ tax challenging jurisdiction of ‘Commissioner, CGST and Central Excise, Kanpur’ (Commissioner/R4) as ‘proper officer’ to adjudicate t...View More

Revisional Board order assailable under W.B. Taxation Tribunal Act, not rule granting interim-relief 

Calcutta HC sets-aside order of West Bengal Taxation Tribunal (WBTT) granting leave to Revenue for quashing or modifying the order passed by Revisional Board; Holds that, a ch...View More

Directs ‘unregistered’ Govt. contractor to reply to SCNs, despite services being exempt

Madras HC directs a government contractor (assessee) to file its reply to SCNs raising service tax demand on services rendered to the government after March 1, 2015 finding that even though services r...View More

Absent debtor-creditor relationship, Director’s personal properties cannot be attached for recovering company’s tax liability

Gujarat HC (Division Bench) rules that Director’s personal properties cannot be attached for the purpose of discharge of the liability incurred by assessee-company; Notes that the Depa...View More

Telangana HC restrains Revenue from proceeding against Samsung in SCN issued for best-judgment & revisionary assessment

Telangana HC restrains Revenue from taking steps for proceedings against Samsung India in pursuance of SCNs issued for undertaking best judgment and revisionary assessment u/s 31 and 32 of Telangana V...View More

Case-origin basis DGGI investigation insufficient ground to not follow mandatory pre-SCN consultation

Gujarat HC quashes SCN issued to Assessee in absence of pre-show cause notice consultation in accordance with CBEC master circular No. 1053/2/2017-CX dated March 10, 2017, as it raised excise dut...View More

Absent manufacturing in State, ITC cannot be denied on stock-transfer of scrap batteries

Jharkhand HC holds that ITC cannot be denied on Inter-State sale or transfer of stock (scrap batteries) u/s 18(8)(ix) of the JVAT Act, 2005 if there is no manufacturing a...View More

Directs refund of amount mistakenly deposited under SVLDRS scheme; Allows assessee's writ

Bombay HC directs refund of amount deposited by assessee-petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (“SVLDRS” scheme), holding that “Taxing Dep...View More

Hearing opportunity shouldn’t be illusory; Covid-positive a valid reason for Consultant's non-appearance

Calcutta HC (Division Bench) holds that, “Opportunity of hearing should be an effective opportunity of hearing and not illusory” and quashes an ex-parte adjudication order rejecting assess...View More