International Tax Ruling


Duty demand on scrap being leftovers of packing material "highly improper and illegal”

CESTAT Delhi holds demand of duty on scrap being the leftovers of packing material or worn out parts of consumables as “highly improper and illegal”, uncovers that same "is non-excisable b...View More

Extends DFIA benefits on 'Wheat Gluten' used as input for export of 'Biscuits'

CESTAT Ahmedabad quashes order denying duty free benefits on 'Vital Wheat Gluten Flour' used as input for manufacture of Biscuit, as imported goods satisfy the description, value and quantity mentione...View More

Intimation to assessee before transferring notices to call book must, quashes SCN for gross-delay citing settled ratios

Bombay HC (Division Bench) sets aside SCN owing to gross delay of 12 years on part of revenue in passing adjudicatory order; Notes that after the personal hearing was granted to assessee to submit obj...View More

Intimation to assessee before transferring notices to call book must, quashes SCN for gross-delay citing settled ratios

Bombay HC (Division Bench) sets aside SCN owing to gross delay of 10 years on part of revenue in passing adjudicatory order; Notes that SCN was issued against assessee, engaged in the activity of buyi...View More

Keeping SCN in call-book cannot justify inordinate delay in adjudication; Applies settled ratios

Bombay HC quashes SCNs issued between the period of October, 2011 to April, 2015 that were transferred to call-book without intimation to assessee, follows the decision in Bombay Dyeing; Holds that ha...View More

Requiring payment proof of disputed tax for entertaining appeal not compulsory tax-extraction; Upholds constitutionality

Calcutta HC (Division Bench) dismisses assessee's writ appeals, upholds the constitutional validity of second proviso to Section 84(1) of West Bengal Value Added Tax, Act 2003, requiring a dealer to p...View More

State denuded of its power to legislate or amend Entry-Tax law after 101st constitutional amendment

West Bengal Taxation Tribunal holds that “the State Legislature is denuded of its plenary power to deal with Entry Tax related matters” on and from September 16, 2016 when Constitution (10...View More

Instructs Revenue to manually refund additional-IGST on differential export value absent provision

Madras HC (Madurai) directs Revenue to refund additional IGST paid by assessee on export of goods in the absence of a provision in the system which electronically automates such refund occurred due to...View More

Sanctioned refund recovery contrary to principles laid by HC; Allows appeal against Commissioner's order

CESTAT Bangalore holds recovery of sanctioned refund as contrary to the principles laid down by various HCs; Assessee is impugning the order of Commissioner (Appeals) which allowed Revenue’s app...View More

Extends area-based exemption on goods treated and marketed to consumer as "Nail Enamel"

CESTAT, New Delhi holds assessee eligible to area-based exemption on goods “Nail Enamel” observing that treatment undertaken amounts to Manufacture as per Section 2(f) (iii) of Central Exc...View More