International Tax Ruling


Authorities to consider pre-GST regime decisions for examining nature of receipt for refund-claim

Calcutta HC allows assesssee’s intra-court appeal, remand to Adjudicating Authority (AA) the issue of refund denial solely due to non-receipt of payment in convertible f...View More

Quashes re-assessment pursuant to CAG audit objection being beyond limitation; Writ maintainable

Jharkhand HC quashes re-assessment order issued pursuant to audit objections of Comptroller and Auditor General of India (CAG) for assessment years 2014-15 and 2015-16 passed ...View More

Gold becomes 'prohibited goods' if unlawfully smuggled; Confiscation, fine at AO's discretion 

In the matter arising from confiscation of gold from writ petitioners seized at the Customs Green Zone of IGI Airport, Delhi HC offers clarity on the concepts of ‘prohibited goods&rsqu...View More

Allows Flipkart's writ; Adjustments from refund despite disposal of objections by OHA 'arbitrary'

Delhi HC holds the numerous adjustments depriving assessee of refund claim despite disposal of all objections by Objection Hearing Authority (OHA) as ‘arbitrary’ and contrary to mandate of...View More

Savoury/Silk Oats not classifiable as cooked preparation but rolled or flaked grains 

CESTAT Chennai upholds classification of Savoury Oats/Silk Oats under CH 1104 12 00 (attracting NIL rate of duty) (as “Rolled or Flaked Grains of Oats”) and Muesli under CH 1904 ...View More

Rights of secured creditors remain unaffected by Customs dues 

SC allows appeal filed by Industrial Development Bank of India (IDBI/secured creditor), holding that though the Customs Act creates first charge on dues ‘payable’ but ensures rights of thi...View More

Grants refund of pre-deposit along with interest to Otis Elevator from date of Tribunal order

Delhi HC holds that a pre-deposit would become refundable the moment an appellate authority comes to hold in favour of the assessee (Otis Elevator) and demands come to be annulled; Reli...View More

Quashes Demand under Amnesty Scheme by creating artificial tax shortfall after adjusting interest 

Gujarat HC quashes Demand Notice of VAT issued by Revenue under Amnesty Scheme by creating an artificial shortfall of tax payment as a result of illegal adjustment and also sets-aside the action of mo...View More

SCN non-adjudication within time absent demonstrating impossibility ‘detrimental’ to taxpayer, exchequer

Delhi HC observes that In absence of any ground evidencing impossibility to adjudicate the show cause notice (SCN) and determine the amount of duty within the prescribed period, "the impugne...View More

Duty Free Shops eligible for refund? Matter requires "substantial consideration"; Allows Revenue's review petition 

SC (3-Judge Bench) allows Revenue’s review petition against judgment passed in the case of Flemingo Travel Retail Ltd. [operating duty free shop (DFS) at Mumbai international airport] holding th...View More