High Court Rulings


Restrains ‘coercive’ proceedings against Director's personal property for recovery of Company dues 

Gujarat HC quashes notice for recovery for outstanding dues of company from assessee (Director) and on initiation of coercive action directs “respondents are restrained from initiating proc...View More

Dismisses Assessee’s revision petition challenging curtailment of exemption under subsequent withdrawal notification 

HC dismisses Assessee’s revision petition, holds “the action of prospective withdrawal of exemption with effect from 29.09.1999 by a valid delegated legislation was not barred on the princ...View More

Seized gold being 'prohibited goods', CESTAT's provisional release order "bad in law" 

Madras HC sets aside CESTAT order allowing provisional release of gold seized from Assessee’ premises, states that, in view of the clear position that the goods which are sought to be provisiona...View More

Cannot impose penalty by merely using expression 'fraud'/'wilful mis-representation' without recording facts

Calcutta HC sets-aside CESTAT’s order imposing penalty on Assessee for failure to deposit service tax under reverse charge mechanism (RCM) when no man power has been supplied to Assessee as ...View More

Invoices not accompanied by goods not valid document for CENVAT-credit reversal 

Delhi HC dismisses assessee’s appeal against the CESTAT ruling which held that invoices covering only the paper transactions without actual goods delivery, is not a valid document for reversal o...View More

Quashes export demand against JSW Steel for rejecting favorable test-reports without reasons; Orders remand 

Orissa HC, in setting aside the export duty demand of Rs 23 crores against JSW Steel (assessee), holds that demand raised, solely relying upon Test Report of CRCL, Pusa, Delhi and ignoring four other ...View More

L&T not liable to tax on works assigned to registered sub-contractor; Reads down proviso 

Madras HC holds that the sub-contractor and not contractor (Assessee) is liable to pay the tax on the work assigned by contractor to a sub-contractor registered under the Tamil Nadu General Sales Tax ...View More

‘Penalty’ not payable by assessee availing amnesty-benefit where tax, interest paid prior to AO 

Gujarat HC sets aside assessment orders  (AOs) and notices qua penalty rejecting application filed by assessee for remitting the pending dues under Vera Samadhan Yojana, 2019 (Amnesty Scheme),wit...View More

Quashes subsequent communication post issuance of discharge-certificate sans any ‘finding’ of false material

Bombay HC negates the notion that in a case of voluntary disclosure under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS, 2019) proceedings can be initiated ‘without’ f...View More

Allows CVD-exemption on aluminum waste/scrap used for manufacturing circles from unwrought plates & sheets 

Gujarat HC rules in favour of assessee who clears aluminium circles from its factory, holds it entitled to exemption from Additional/Countervailing Duty (CVD) on import of aluminium waste and scrap us...View More