High Court Rulings


Affirms customs jurisdiction over SEZ units; Clarifies primacy of CIPET in sample evaluation 

Gujarat HC holds that the customs authorities have jurisdiction to issue any notice or to take any penal action under the relevant provisions of the Customs Act, 1962 “even with regard to the un...View More

No service-tax/GST notices to Advocates; Orders GST-Commissioner to issue clear directions

Allahabad HC directs the Commissioner, GST to issue clear direction to Lucknow GST Commissionerate that “no notices regarding payment of service tax /GST is issued ...View More

Quashes SCN issued after SVLDRS scheme availment; Cites no pending inquiry/investigation on cut-off date 

Bombay HC allows challenge against a SCN issued after the assessee-petitioner was granted benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) regarding service tax liability&nbs...View More

Rules on SVLDRS ‘tax dues’ classification, expounds on 'litigation' & ' arrears' category 

Delhi HC rules on classification of tax dues under the Sabka Vishwas (Legacy Dispute Resolution) Scheme [the Scheme] in challenge to consideration of case under ‘amounts in arrears’ catego...View More

Allows SVLDR Scheme benefit to actor Arjun Rampal despite Challan expiry 

Bombay HC, in relief to actor Arjun Rampal seeking to avail benefit of SVLDR Scheme, rules that assessee cannot be deprived of the Scheme benefit merely on the basis of a “technical issue”...View More

Delhi HC grants interim relief in EY’s writ assailing SCN adjudication as time barred

Delhi HC issues notice in challenge by Ernst and Young Ltd. (EY) to order adjudicating Show Cause Notices (SCNs) dating all the way back to 2013, 2014, 2015, 2016 and 2018 as time barred; Adjudic...View More

Directs fresh consideration of application under Karasamadhana Scheme; Quashes subsequent recovery from banker

Karnataka HC sets-aside endorsement rejecting benefits under Karasamadhana Scheme (Scheme); In turn, restores appeal of assessee in case its application gets rejected again, observing t...View More

Citing lapse of time for review of re-assessment order, grants refund of tax

P&H HC grants refund of tax to the Assessee along with statutory interest, holds that the time for getting the reassessment order reviewed has already elapsed and the re-assessment order has alrea...View More

No provision for interest payment over delayed disbursal under GST Budgetary Scheme

Jammu & Kashmir and Ladakh HC rejects Jindal Cocoa’s plea for interest on disbursal amounts under the Budgetary Support Scheme (Scheme) on finding the nature of concession/inc...View More

Dismisses assessee's revision; Upholds liability to ‘works-contract’ tax during subsistence of allotment letter

Allahabad HC dismisses assesee's revision, observes that ‘works contract’ tax liability arises on Assesseee on constructions raised by it upon issuance of Allotment Letter a...View More