International Tax Ruling

ITC claims from deregistered dealers to be re-adjudicated under SC’s Ecom Gill standards; Upholds remand 

Karnataka HC partly allows Revenue’s batch of revision petitions concerning denial of ITC under the KVAT Act and directs fresh adjudication strictly in line with the law laid down by the Su...View More

SC declines to interfere with HC directing Revenue to finalize assessment by 4 months 

SC declines to interfere with the Madras HC (Madurai Bench) order which directed the Revenue to finalize the assessment by extending the time by 4 more months; Earlier, HC had dismissed Revenue’...View More

Directs Revenue to finalize assessment within 4 months citing latches and consequential withholding of security-deposit 

Madras HC (Madurai Bench) dismisses Revenue’s writ appeal and upholds the Single Judge’s direction to finalize provisional customs assessment arising from 2014-15 high seas coal transactio...View More

Dismisses Revenue’s SLP challenging release of cashew kernels; Leaves classification question open 

SC dismisses SLP filed by the Revenue challenging release of caswhew kernel after getting notified that the seized goods have already been released; Observes that “As that was the only issue rai...View More

Not a case of importing contraband; Directs release of seized cashew kernels 

Bombay HC directs provisional release of seized cashew kernels upon furnishing bank guarantee of ₹2.5 Cr and bond of ₹3.25 Cr, holding that the case does not prima facie involve import of contraba...View More

Permits LG Electronics to move HC via review plea challenging validity of entry-tax rules 

SC permits LG Electronics India Private Limited (Assessee) to approach the Rajasthan HC over the constitutional validity of Rule 12(3) of the RET Rules, 1999 (Rajasthan Tax on Entry of Goods into Loca...View More

Goods remained till expiry period in Rajasthan; Entry tax chargeable u/s 3 RET Act 

Rajasthan HC (Jaipur Bench) dismisses a batch of revision petitions filed by LG Electronics India Private Limited (Assessee), on the ground that entry tax is chargeable on the goods brought by it in R...View More

Entertaining Assessee’s cross-objection against Revenue’s statutory appeal before admission-stage pre-mature and impermissible 

Calcutta HC in a Revenue's apepal against a CESTAT ruling, dismisses Assessee’s cross-objection as 'premature' which was filed in a Revenue appeal u/s 35G of the Central Excise Act, arising from...View More

Services rendered by Advocate to partnership-firm taxable under reverse-charge; Reiterates settled law 

Bombay HC allows writ petition filed by a practising advocate quashing service tax demand for FY 2016-17 and consequential recovery proceedings, holding that levy on legal services rendered by an advo...View More

No interference with HC remand on ITC Ltd.’s IFSTD eligibility for paper board manufacturing 

SC declines to interfere with the Madras High Court’s order remanding the dispute concerning ITC Ltd’s eligibility under the Interest Free Sales Tax Deferral (IFSTD) Scheme to the adjudica...View More