High Court Rulings


Revenue’s appeal on matter concerning exemption notification applicability not maintainable; Cites SC decision

Calcutta HC dismisses Revenue’s appeal as not maintainable in view of embargo u/s 130 of Customs Act, 2016 as well as relying on Top Court’s decision; Notes that the benefit of Notificatio...View More

Interim relief for United Spirits as Bombay HC stays CST assessment rectification notice

Bombay HC grants interim relief to United Spirits Ltd. (Petitioner), stays the hearing of rectification notice proposing to rectify the entire CST assessment order passed under the CST Act, ...View More

Intimation to assessee before transferring notices to call book must, quashes SCN for gross-delay citing settled ratios

Bombay HC (Division Bench) sets aside SCN owing to gross delay of 12 years on part of revenue in passing adjudicatory order; Notes that after the personal hearing was granted to assessee to submit obj...View More

Intimation to assessee before transferring notices to call book must, quashes SCN for gross-delay citing settled ratios

Bombay HC (Division Bench) sets aside SCN owing to gross delay of 10 years on part of revenue in passing adjudicatory order; Notes that SCN was issued against assessee, engaged in the activity of buyi...View More

Keeping SCN in call-book cannot justify inordinate delay in adjudication; Applies settled ratios

Bombay HC quashes SCNs issued between the period of October, 2011 to April, 2015 that were transferred to call-book without intimation to assessee, follows the decision in Bombay Dyeing; Holds that ha...View More

Requiring payment proof of disputed tax for entertaining appeal not compulsory tax-extraction; Upholds constitutionality

Calcutta HC (Division Bench) dismisses assessee's writ appeals, upholds the constitutional validity of second proviso to Section 84(1) of West Bengal Value Added Tax, Act 2003, requiring a dealer to p...View More

Instructs Revenue to manually refund additional-IGST on differential export value absent provision

Madras HC (Madurai) directs Revenue to refund additional IGST paid by assessee on export of goods in the absence of a provision in the system which electronically automates such refund occurred due to...View More

Denial of interest on delayed refund under plea of jurisdiction-transfer upon GST-introduction untenable

Punjab & Haryana HC, in a matter involving grant of interest on delayed refund of excise duty pre-GST regime, dismisses Revenue’s plea of transfer of jurisdiction due to GST regime; Finds th...View More

State cannot impose cess/tax on cement manufacturers under repealed Act post GST

Meghalaya HC holds that post GST, State has “no authority to impose any tax or the like on the manufacture of cement in the State, it did not possess any authority to levy cess on such manufactu...View More

‘Rusk’ distinct from ‘Bread’, not exempted from VAT; Upholds Appellate Tribunal order

Meghalaya HC holds that VAT exemption extended to ‘Bread’ cannot be given to assessee’s product ‘Rusk’ on finding that assessee does produce bread but subjects it to a fu...View More