International Tax Ruling


DGFT cannot amend SB until data-transmission from Customs; Dismisses challenge to MEIS-claim denial 

Madhya Pradesh HC (Division Bench) upholds action of Policy Relaxation Committee, DGFT (PRC) to decline assessee-exporter application to award benefit under MEIS Scheme where exporter has inadvertentl...View More

State not competent to tax 'Lotteries' conducted by other states

Karnataka HC (Division Bench ) rules that the State has no legislative competence to make the Karnataka Tax on Lotteries Act, 2004 imposing Tax on the Lotteries conducted by other States in the State ...View More

Dismisses plea seeking pre-deposit waiver for filing appeal before CESTAT basis “financial hardship” 

Kerala HC rejects petition seeking relief from the burden of making a pre-deposit u/s 86 of the Finance Act, 1994 for preferring the appeal before the CESTAT; Rules that “When the Statute does n...View More

Reprimands Revenue for ‘hasty recourse’ to coercive measures pending Assessee's appeals against demand

Gujarat HC (Division Bench) holds that bank account of assessee-company cannot be attached by the Department u/s 44 of the GVAT Act, 2003 as a coercive step to recover the amount incurred by the deale...View More

Quashes extended period demand on cigarette samples removed for quality control tests

CESTAT Kolkata rules that the demand of duty in respect of cigarettes cleared for testing purposes for the period March 1, 1983 to December 27, 1990 is sustainable “only in respect of normal per...View More

Hero MotoCorp Chairman not 'beneficial owner' of foreign currency seized from travel co-ordinator

CESTAT Delhi holds that Chairman, CEO & MD (Pawan Munjal) of Hero MotoCorp Ltd. (HMC) is not a “beneficial owner” of seized foreign currency, absolves him of penalt...View More

System-glitch no ground to plead helplessness; "C-Form” not deniable for technical/administrative reasons

Delhi HC holds that once Assessee is held to be entitled to “C” Form, same cannot be denied for technical or administrative reasons, and Revenue “cannot plead its helplessness on the...View More

Absent proceedings pending upon VAT introduction, sales-tax demand revival after 7 years 'unreasonable'

Himachal Pradesh HC sets-aside revisional proceedings initiated after lapse of 7 years u/s 31(1) of Himachal Pradesh General Sales Tax Act, 1968 upholding the demand created by Assessing Authority (AA...View More

DRI-officer appointed by Board a 'proper-officer' to adjudge SCN issued by Customs Commissioner 

Allahabad HC (Division Bench) quashes writ tax challenging jurisdiction of ‘Commissioner, CGST and Central Excise, Kanpur’ (Commissioner/R4) as ‘proper officer’ to adjudicate t...View More

Revisional Board order assailable under W.B. Taxation Tribunal Act, not rule granting interim-relief 

Calcutta HC sets-aside order of West Bengal Taxation Tribunal (WBTT) granting leave to Revenue for quashing or modifying the order passed by Revisional Board; Holds that, a ch...View More