High Court Rulings


Sets-aside taxability of 'Software Licence Fee' under OIDAR pre-2008: Dismisses Revenue's appeal

Bombay HC holds that once Revenue has accepted the classification of service (annual software license fee) under the head “Information Technology Software Service” (ITSS)&nb...View More

Cannot exercise jurisdiction since act of ‘seizure’ against which relief sought performed in Delhi

Jammu & Kashmir and Ladakh HC refuses to entertain writ petition filed against show cause notice (SCN) issued by office of Commissioner of Customs (SIIB), New Delhi (Special In...View More

Sets-aside Notification imposing ban on commercial dog import; Cites absence of 'necessary scientific study’

Madras HC in writ petition by a individual, an avid dog lover and a member of the Kennel Club of India and several canine clubs, sets-aside Notification of 2016 imposing a ban on import of commercial ...View More

Sales-tax exemption certificate a ‘sovereign assurance’; Benefit available despite any specific VAT-notification

Karnataka HC dismisses Revenue’s appeal challenging entitlement of assessee (a tourism unit) to benefit of exemption on sale of food articles and beverages, where no notifica...View More

Allows duty-drawback under MEIS Scheme, goes by intent to claim “Reward” in shipping-bill

Gujarat HC allows assessee duty drawback benefit under the Merchandise Export from India Scheme (MEIS) where it faced problems with “YES/NO clicking”  at the time of filing of the shi...View More

Designated Committee authorised to rectify SVLDRS statement after stipulated-date for valid reasons 

Madhya Pradesh HC rules that Designated Committee (DC) under the SVLDRS Scheme (Sabka Vishwas Legacy Dispute Resolution Scheme) has authority to modify Form SVLDRS-3 Statement issued u/s 127 of the Fi...View More

Building Cess not leviable on supply portion of contract; Directs refund

Bombay HC directs refund of Building and Other Construction Worker’s Welfare Cess (BOCW Cess) deducted on supply portion of contract by Maharashtra State Electricity Transmission Company Ltd. (M...View More

Interprets Section 125 of SVLDR Scheme; Appointed date of June 30, 2019 applies to enquiry/investigation/audit  

Madras HC allows writ against rejection of application under SVLDR Scheme, 2019, holds that relevant clause in Section 125 should be read to contain the stipulation that, enquiry/invest...View More

Directs Tribunal to consider stay application qua interest component forming part of composite demand 

Bombay HC allows Assessee’s writ against partial stay allowed on tax demand and being refused on interest demand when the order passed by assessing officer or first appellate authority is a comp...View More

Entire ‘entry-coupon’ amount 'adjustable against food', charged by Chokhi Dhani Resort taxable

Rajasthan HC sets-aside Rajasthan Tax Board’s order, upholds VAT levy on amount recovered by issuing ‘entry coupons’ by taxpayer running business of restaurants and resorts (under th...View More