International Tax Ruling


Error in stating higher outstanding demand no ‘estoppel’ to claim requisite SVLDRS-scheme benefits 

Delhi HC observes that, “The fact that the petitioner made a mistake in stating a higher amount concerning outstanding service tax demand, cannot result in an estoppel and thus impede the petiti...View More

3-Judge Bench upholds validity of pre-deposit mandate introduced by State post GST Constitutional Amendment 

In an interesting 97 pager order, Bombay HC (3-Judge Bench) holds that State of Maharashtra has legislative competence to enact Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2017 and Maha...View More

Refers limitation placed under VAT Act on Commissioner's power to extend audit-assessment before 3-Judge

SC (2-Judge Bench) for appreciation of procedural ultra vires in the executive action, refers the matter relating to exercise power of Commissioner to grant extension u/s 42(6) of Orissa Value Added T...View More

Refund denial of tax paid erroneously on export of service on limitation ground untenable 

Karnataka HC (Division Bench) rules that “refund cannot be denied on the ground of limitation” where “services rendered by the assessee satisfy all conditions of Rule 6A of the Servi...View More

No exemption to "Body Corporate" rendering "Consulting Engineer Service" pre-2006, quashes CESTAT order 

SC allows Revenue’s appeal against CESTAT order which quashed the service-tax liability under “Consulting Engineer Service” on the sole ground that during the relevant period of disp...View More

Directs fresh SVLRS-03 issuance after adjusting pre-deposit made towards tax liability; Disposes writ

Delhi HC quashes statement in SVLDRS-03 issued sans adjustment of pre-deposit towards tax dues citing the obvious intent of Sabka Vishwas (Legal Disputes Resolution) Scheme 2019 (SVLDRS Sche...View More

Extends MEIS­ scheme benefit to exporter who achieved Rs. 25 crores turnover for 2003-04

Madras HC rules that exporters who have been recognized as a Star Export House or Status Holder as on April 1, 2003, and export turnover of Rs.25 Crores for the year 2003-04 are qualified for Duty Fre...View More

GST transitional-provision does not enable State to amend VAT Act, initiate fresh proceedings otherwise time-barred

Telangana HC while allowing a batch of over 40 writ petitions, observes that GST transitional provision does not enable State to amend VAT Act contravening amended Entry 54 of List II, there...View More

Drawback not deniable w.r.t. domestic procurement merely due to SB-error mentioning exports against advance-licence 

Bombay HC sets-aside order and show cause notice for recovery of duty drawback paid to assessee who got advance licences (AL) invalidated and procured HDPE from indigenous suppliers; Holds that, &ldqu...View More

Affirms HC-order disapproving appeal-dismissal against assessment order for want of CoD-clearance 

SC dismisses Revenue’s appeal against order of HC which allowed writ petition against order of Committee of Disputes (CoD) thereby granting permission to assessee to challenge the order of asses...View More