International Tax Ruling


Cannot direct Govt./CBIC to make amendment w.r.t. 'exotic species' possession against 'legislative will'; Dismisses PIL 

Tripura HC dismisses PIL, holds that unless a person is caught smuggling exotic species on the international borders, no presumption can be drawn that domestic keeper have illegally imported the exoti...View More

Tata Motors escapes double jeopardy, Court orders inter-se tax transfer between AP, Jharkhand

SC holds that State of Andhra Pradesh (AP) “cannot retain” the amount of tax paid by Tata Motors (Assessee) on the transaction of sale effected through RSO, Vijayawada with respect to vehi...View More

Condemns HC's approach of entertaining writ against assessment-order without availing statutory-remedy

SC holds that Bombay HC should not have entertained writ petition under Article 226 of the Constitution of India challenging the assessment order in view of the availability of statutory alternative r...View More

Upholds setting-aside of endorsement to recover due payable by original assessee against purchaser

SC upholds Trade Tax Tribunal’s order setting aside endorsement of certificate to recover the amount due payable by original assessee against the purchaser (Assessee); Dismisses Revenue’s ...View More

Interest of delayed refund payable 3 months after receipt of rebate claims, follows Hamdard ratio

Calcutta HC (Division Bench) dismisses Revenue’s appeal against the order of Single Judge in a writ petition asking for interest on delayed sanction of refund; Holds that “respondent&helli...View More

Majority view of Larger Bench prevails over Smaller Bench, irrespective of number of Judges constituting majority 

In a significant decision, SC [Constitution Bench (CB)] rules that, “majority decision of a Bench of larger strength would prevail over the decision of a Bench of lesser strength, irrespective o...View More

Service-provider holding central-registration not required to register each office/premise claiming refund 

CESTAT Delhi holds that there is no requirement for a service provider (assessee), exporting services to its group companies located outside India and holding a central registration to get registratio...View More

'Guide-Car' used for hot-coke transportation not creditable; Classification adopted at supplier's end not alterable 

SC dismisses claim of MODVAT credit on 'Guide Car' used for purpose of transportation of hot coke coming out of Coke Oven Battery (COB) under Rule 57Q of the Rules 1944 as same cannot be said to be a ...View More

Cannot keep industrial-Units in limbo by denying promised incentives; Directs making scheme GST-compliant

Calcutta HC holds that “The industrial units like the petitioner cannot be kept in a limbo and denied the incentives, which were specifically promised to these units at the time of introduction ...View More

Sr. Advocate not liable to tax under forward-charge; Amendment works by way of substitution 

Jharkhand HC quashes SCN demanding service-tax from Sr. Advocate for legal services for the period April 01 to June 05, 2016 under forward charge, finding the same as “not sustainable in the eye...View More