International Tax Ruling


Sets-aside denial of incentive/benefit to Adani Wilmar under State Incentive Scheme post GST 

Calcutta HC sets-aside order holding assessee (Adani Wilmar) ineligible for disbursement/sanction of incentives under the West Bengal State Support for Industries Scheme, 2008 (Scheme) post advent of ...View More

Dismisses Revenue’s SLP finding no justifiable ground to condone 364 days delay 

SC dismisses Revenue’s SLP finding no “justifiable grounds for condoning the delay of 364 days”; Earlier, while dismissing application for condonation of delay and revision, noting t...View More

Dismisses Revenue's revision application filed with delay of more than 3 years 

Allahabad HC dismisses Revenue’s revision petition filed with a delay of 2 years 11 months and 16 days, holds that “The application for condonation of delay having been rejected, the revis...View More

Michelin India not entitled to SVLDRS benefit when there’s no ‘final’ quantification

Madras HC holds that assessee/applicant is not entitled to settle the dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 [SVLDRS] owing to non-quantification of demand before cut-...View More

‘Student Interactive Respond System’ serving as unit of ADP Machine, classifiable under CTH 8471 

CESTAT Bangalore dismisses Revenue’s appeal, upholds the order-in-appeal which affirmed assessee’s choice of classification of “Student interactive respond system” under CTH 84...View More

Directs to expedite adjudication of SCN for IGST recovery on water purifier 

Bombay HC in petition by importer/assessee of water purification elements, directs ‘expeditious’ disposal of show cause notice issued on the premise of alleged IGST evasion by the assessee...View More

Notifications imposing service tax on ocean freight for CIF contracts ‘illegal’, cites Mohit Minerals ruling 

Bombay HC, considering Gujarat HC decision in SAL Steel Ltd and Supreme Court’s verdict in Mohit Minerals, accepts importer’s challenge to Notification Nos. 15/2017-S.T., 16/2017-S.T and 1...View More

‘Water Cess’ on hydropower ultra vires; Expounds on legislative competence & excessive delegation

Himachal Pradesh HC, in a 100 pager judgement in petitions by power generation companies using river water for production of electricity, holds imposition of ‘Water Cess’ by virtue of...View More

‘Rectification application’ not akin to ‘appeal’ under SVLDRS, goes by ‘plain & natural’ meaning

Madras HC disposes assessee’s challenge to the communications in Form SVLDRS-3, whereby the Designated Committee (DC) required the assessee to pay the amounts towards arrears of tax in terms of ...View More

‘Rectification application’ not at par with ‘appeal’, demarcates between appellate and rectification proceedings

Madras HC disposes assessee’s challenge to the communications in Form SVLDRS-3, whereby the Designated Committee (DC) required the assessee to pay the amounts towards arrears of tax in term...View More