International Tax Ruling


Holds as 'redundant'/'superfluous' insistence of "type approval certificate" for provisional-release of imported vehicles

CESTAT, Mumbai holds that insistence of "type approval certificate" as mandatory for provisional release of imported vehicles is redundant and superfluous thus, allows Assessee’s appeal by ...View More

Statutory pre-deposit does not automatically entitle dealer to claim unconditional stay; Dismisses writ

Andhra Pradesh HC upholds the order of AP VAT Appellate Tribunal (APVATAT) requiring the assessee to deposit additional 25% of disputed amount as a condition to grant stay of impugned revisi...View More

Limitation period for interest on delayed refund construable from application, not final submission-date 

Karnataka HC sets-aside order rejecting payment of interest on delayed refund u/s 11BB of Central Excise Act, 1944 as illegal, arbitrary and contrary to law, rules that the period of 3 months for gran...View More

Quashes Rectification; ‘Mistake apparent from record’ should be obvious, not requiring detailed reasoning

Bombay HC allows assessee’s writ challenging order passed by Maharashtra Sales Tax Tribunal allowing the rectification applications filed by the Commissioner of Sales Tax against earlier or...View More

Sets-aside Tribunal order classifying 'contrast agents for diagnosis' under residuary entry; Remands matter

Delhi HC sets-aside order of Delhi Value Added Tax Tribunal (DVAT) upholding Revenue’s classification w.r.t. contrast agents (Omnipaque, Omniscan and Visipaque) under residuary entry of Schedule...View More

Contrast Agents for diagnosis falls under residuary general entry attracting 12.5% VAT

Delhi Value Added Tax Tribunal (DVAT) upholds Revenue’s stance of classifying the contrast agents used for diagnosis purposes under residuary entry of Schedule III of DVAT Act, 2004; Rules in re...View More

Lays down principles for exercising writ jurisdiction; Finds no ‘judicial indiscipline’ in Tribunal’s order 

Bombay HC dismisses writ petition preferred against Tribunal's order, stresses on existence of “gross judicial indiscipline”, which requires interference considering “as an extraordi...View More

Lower Authority's attempt to re-adjudicate refund disregarding superior-authority’s order breaches 'judicial-discipline' 

Delhi HC allows assessee's writ petition, sets-aside the order of Asst. Commissioner which was passed in total disregard of 'judicial discipline' by rejecting the refund applications of assessee perta...View More

Limitation prescribed to claim refund inapplicable to tax paid under ‘protest’ by Housing Society

CESTAT Mumbai allows refund of service tax paid by assessee (Raheja Regency Cooperative Housing Society Ltd.) under the category of ‘Club or Association Services’ under protest, ...View More

Purchaser of Sugar-Mill in slump-sale cannot be fastened with liability for pre-sale transactions

SC holds that purchaser (appellant) of Sugar Mill cannot be fastened with the unpaid tax liability of seller (dealer-manufacturer) for the period anterior to execution of Slump Sale Agreement; Op...View More