High Court Rulings


Mere substitution of Notification cannot be construed as new amendment, upholds 'refund-application' rejection

Madras HC dismisses Assessee’s petition against rejection of refund application holding that subsequent Notification brought through substitution cannot be construed as an amendment for giving e...View More

Finds no perversity in Tribunal's order disallowing ITC w.r.t. goods consigned outside State

Kerala HC (Ernakulum) upholds Tribunal, rejects revisions filed by assessee (manufacturer of refined Palmolein) against determination of ITC made in accordance with Rule 12A of of the Kerala Value Add...View More

Liberal interpretation to be given to SVLDRS, directs Designated-Committee to pass a reasoned-order

Delhi HC sets aside order passed by Designated Committee rejecting declaration in Form SVLDRS-1 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019; Remarks “a liberal interpretatio...View More

Dismisses Ultra-Tech's challenge to Assessment Order vis-a-vis NCLT's Resolution Plan, cites alternate remedy

Allahabad HC dismisses writ petition filed by Ultra Tech Nathdwara Cement Limited on the ground of alternative remedy; Notes that Assessee has challenged the Appellate order, as well as claimed refund...View More

‘Fairness’ to be applied in interpreting SVLDR Scheme, allows adjustment of deposit made under another SCN"

Madras HC upholds computation of demand by Petitioner (a real-estate developer) for purpose of making remittance under Sabka Vishwas (Legacy Dispute Resolution) Scheme [SVLDR scheme], allows adjustmen...View More

Calcutta HC defers proceedings for recovery of service-tax on royalty till normalcy of situation

Calcutta HC defers adjudication of proceedings for recovery of Service Tax on royalty payments made pursuant to mining leases owing to present pandemic; Notes Petitioner’s plea that writ petitio...View More

Services rendered to Parent company abroad constitutes 'Export'; Quashes SCN citing 'lack of jurisdiction'

Gujarat HC sets aside SCN raising demand to the tune of Rs. 62 crores (approx.) against Petitioner, a 100% subsidiary of Linde AG, Germany rejecting benefit of 'export of service' in respect of &lsquo...View More

Directs Revenue to consider Petitioner's representation on miscalculation of duty-amount in FORM SVLDRS-03

Delhi HC via video conferencing issues notice in writ seeking direction to Revenue for consideration of Petitioner's representation for rectification of amount of tax payable in FORM SVLDRS -03; Asses...View More

Directs Authorities to not en-cash BG, decide refund applications considering SC's direction in VVF Ltd.

Gauhati HC directs Excise Dept. to give consideration to applications of SC Johnson Pvt. Ltd. in respect of exemption/refund from excise duty up to 65% under Area Based Exemption Scheme and pass reaso...View More

Allows Assessee's petition for refund claim when genuineness of its issuance in Form-P remains undisputed

Madras HC allows Assessee’s petition for refund from Revenue thereby, directing the latter to make the payment of such refund without any delay; Notes Assessee’s contention that in Form-P ...View More