High Court Rulings


Directs reopening portal to generate Form-C for ENA-purchases made by Alcoholic-Liquor manufacturer 

In a relief to purchasers of Extra Neutral Alcohol (ENA), Madras HC directs the Department concerned and the State Govt to issue Form ‘C’ for all the ENA purchases made by assessee (engage...View More

Citing directory nature of time-extension provisions under SVLDRS, directs acceptance of payment

Madras HC citing the directory nature of the time extension provisions under SVLDR Scheme, rules that, the application filed by the Petitioner, consequent to the payment made, has to be accepted ...View More

Time-limit for payment under SVLDRS ‘only directory’, directs issuance of discharge-certificate 

Madras HC accepts the declaration made by assessee under SVLDRS, although belatedly, on finding that fixing time limit under the Scheme is ‘only directory in nature’, since if it is mandat...View More

Quashes DRI's SCN against Vasant Adani on jurisdictional ground, cites Canon principle

In the matter arising from the issuance of Quantity Based Advance Licenses to Adani Exports, Gujarat HC holds that the show cause notice issued by the DRI is without the authority of la...View More

Affiliation, renewal charges collected by Pondicherry-University not in relation to 'educational-service'; Denies exemption 

Madras HC dismisses writ filed by Pondicherry University against tax demand on consideration received for Affiliation/Recognition from colleges, remarks “affiliation work and the charges collect...View More

'Selective' retrospective withdrawal of MEIS Benefits on FIBC bags 'arbitrary and discriminatory' 

Delhi HC holds that Public Notification No. 58/2015-2020 dated January 29, 2020 which seeks to withdraws the MEIS benefit on Flexible Intermediate Bulk Container (FIBC/Jumbo/Big Bags) classi...View More

Competent Authority under Customs Act empowered to assess IGST exemption; Dismisses writ

Kerala HC holds that Competent Authority under Customs Act is empowered to make assessment regading exemption claim of IGST on import of ‘wet dates’ made by assessee; Specifically rules th...View More

Finalised assesssment cannot be opened in refund proceedings absent self-assessed return being questioned

Delhi HC sets-aside order denying refund of CENVAT Credit, holds that finalized self-assessment cannot be opened while adjudicating refund proceedings, heavily relies upon SC judgement in ITC Ltd.; Ho...View More

Appeal w.r.t. service tax determination for assessment, not maintainable 

Gujarat HC holds that Revenue’s appeal pertaining to determination of rate of service tax or value of services for the purpose of assessment, is not maintainable, inasmuch as it lies to the Supr...View More

CENVAT Credit available on insurance premium paid to Deposit Insurance and Credit Guarantee Corporation, upholds CESTAT order

Bombay HC upholds CESTAT order allowing availment of CENVAT Credit on insurance premium paid to Deposit Insurance and Credit Guarantee Corporation (DICGC), absent substantial questions of law, dismiss...View More