International Tax Ruling


Allows migration of unadjusted TDS amount to GST regime; Quashes demand notices

Jharkhand HC quashes order denying migration of unadjusted TDS amount deducted under the VAT regime in the Electronic Credit Ledger (ECL) of the GST regime; Inferring that the ...View More

DGGSTI competent to issue SCN post-GST based on erstwhile Notification; Dismisses A.R. Rahman's writ

Madras HC upholds the assumption of jurisdiction by Director General of GST Intelligence (DGGSTI ) in issuing show cause notice (SCN) post July 2017, thereby, dismisses batch of petitions challenging ...View More

Quashes SVLDRS-1 rejection post 'quantification' of amount payable in SVLDRS-2 

Bombay HC rules that “Once SVLDRS-2 has been issued and there has also been a follow up…with respect to the said Form as well as the hearing…fixed at the appointed date and time&rd...View More

Reiterating that pendency of investigation on cut-off date is relevant for 'Voluntary Disclosure Category', extends SVLDRS benefit 

Bombay HC rejects denial of SVLDR Scheme benefit under the category of ‘Voluntary Disclosure’ (VD) on ground of pendency of investigation/enquiry on June 30, ...View More

Citing non-issuance of mandatory Form-3, directs DC to extend SVLDRS scheme benefit

Bombay HC extends benefit of SVLDR Scheme to assessee, taking note of admitted position that Form SVLDRS-3 was not issued due to the error on part of Respondents ; Notes that, Petitioner eng...View More

Amount paid over and above liability determined under SVLDRS is non-refundable

CESTAT Delhi holds that any amount paid (pre-deposit) in excess of amount payable as determined by Designated Committee (DC) under SVLDRS, 2019, is non-refundable; Finds no justifi...View More

Residential school selling/supplying foods to hostel students not a 'dealer'

Andhra Pradesh HC rules that selling food by an educational institution (assessee) to its students in hostels does not entail VAT liability as a ‘dealer’ selling or supplying food&nbs...View More

Expounds on ‘writ’ powers of High Courts; Alternate remedy no bar to maintainability

SC re-iterates, re-asserts ‘writ’ powers of High Courts, lays down principles on exercise of the powers when an alternate remedy is available before petitioner/Assessee; While refusing to ...View More

Expounds on ‘writ’ powers of High Courts; Alternate remedy no bar to maintainability

SC re-iterates, re-asserts ‘writ’ powers of High Courts, lays down principles on exercise of the powers when an alternate remedy is available before petitioner/Assessee; While refusing to ...View More

Quashes demand against Cantonment Board; Remits matter with direction to consider decision in Cuddalore Municipality

Madras HC disposes writ, quashes Revenue’s order demanding service tax from assessee (a Cantonment Board)upon observing that decision rendered by this Court in Cuddalore Muni...View More