High Court Rulings


Upholds penalty imposition against overseas entity; Settlement-Commission's order does not extend automatically

Delhi HC dismisses appeals of assessee (an overseas entity) against CESTAT order levying penalty for conspiring with importer for under-invoicing and mis-declaration of goods (confectio...View More

Notice to be served upon person from whom gold seized; Cites procedural status quo

Delhi HC rules that notice is required to served on the person from whom gold is seized before Commissioner (A), concludes the proceedings u/s 110(1D) of Customs Act, 1962; Elucidates that...View More

Allows duty rebate in cash for application made post GST; Follows Thermax ratio 

Orissa HC rules in assessee’s favour, affirms that since rebate application has been filed after appointed date i.e. July 01, 2017, the amount allowable as refund earlier, by way of re-credit is...View More

Allows refund to DTA of TED paid by utilizing CENVAT credit on EOU-supplies post GST

Delhi HC dismisses Revenue’s appeals, allows cash refund of Terminal Excise Duty (TED) paid by assessee [Domestic Tariff Area (DTA)] at the time of supply of goods to EOU by utilizing CENVAT cre...View More

Rejecting Form SVLDRS for 'obvious' but not 'material' errors 'arbitrary and unreasonable' 

Delhi HC sets-aside rejection of Form -SVLDRS-I filed online by assessee seeking waiver of interest and penalty after paying the arrears prior to the stipulated date; Calling for liberal interpretatio...View More

Quashes penalty imposed for belated furnishing of relevant form for vehicle movement

Rajasthan HC quashes Rajasthan Tax Board’s orders imposing penalty u/s 76(6) of RVAT Act on Assessee for non-production of Form No. VAT-47 at the time of checking vehicle and submitting it later...View More

LIC, being recipient of service, cannot deny liability on leased property; Directs payment 

Karnataka HC holds that Life Insurance Corporation of India (LIC/Respondent/Lessee) "being an instrumentality of the State should not take up technical pleas and attempt to evade its liability to pay ...View More

Quashes penalty levied for late entry-tax payment absent assignment of reasons, mistake in books

Orissa HC allows assessee’s revision petition, holds that penalty levied u/s 7(5) of O.E.T. Act for late payment of entry tax cannot be sustained once the...View More

'Entertainment' not subsumed under 'service' post 101st Constitutional Amendment; No right to collect tax 'survives'

Patna HC rules that Entertainment tax levied under the  Bihar Entertainment Tax Act, 1948 (Act)  cannot be sustained after the 101st Constitutional Amendment as...View More

Quashes order adjusting refund towards past dues pending Amnesty Scheme application 

Bombay HC finds Revenue’s action in adjusting refund due to assessee against past dues while considering the application under Amnesty Scheme (Maharashtra Settlement of Arrears of Tax, Interest,...View More