International Tax Ruling


Re-assessment of returns filed as “self-assessment” not accepted by formal communication impermissible

Orissa HC holds that if the self-assessment u/s 39 of OVAT Act for tax periods prior to October 01, 2015 are not “accepted” either by a formal communication or an acknowledgment by Departm...View More

Kerala HC’s interim-stay over service-tax demand on payment made to Mining Dept. for debris removal

Kerala HC (Ernakulam) grants interim-stay on demand of service-tax on payment made to Mining & Geology Departments for availing permission to remove rubble/debris from own land, until further orde...View More

Officer from different Dept. who hasn't passed original order cannot re-open assessment

Bombay HC holds that it is impermissible to allow an officer, who has not passed the original order of assessment, to re-open the assessment on the grounds that duty is not paid/not levied by the orig...View More

Condemns Revenue's failure to distinguish tax non-payment under unavoidable circumstances from mala-fide intent

CESTAT Delhi reproaches Revenue for its failure to distinguish “the nonpayment of tax for the reasons beyond the control of the assessee from the situation where the assessee has failed to depos...View More

No indefinite stay on adjudication proceedings on pretext of approaching Settlement Commission

Bombay HC holds that assessee cannot be granted a stay indefinitely on adjudication proceedings for determining duty amount, interest and penalty on the basis of right to approach the Customs, Excise ...View More

Mere land procurement and getting necessary approval doesn't create service-tax liability

CESTAT Bangalore holds that mere procurement of land from the farmers and getting necessary approval from the government authorities will not create a tax liability under the taxable category of &ldqu...View More

Gear components imported by Hero-Motorcorp classifiable under heading 8483, not residuary description

Mumbai CESTAT sets-aside Revenue’s re-classification of imported goods used in manufacture of components and systems for assembly in ‘motorcycles’ under residuary description of head...View More

Overrules objection to appeal maintainability on issue involving ‘foreign going vessel’ status determination

Kerala HC (Ernakulam) overrules objection to maintainability of appeal u/s 130 of Customs Act, 1962 deriving that the question whether ‘C S Asean Explorer’ is a 'foreign-going vessel' &ldq...View More

Notice to UOI in plea challenging SEIS benefit-denial; Allows online-application filing

Bombay HC issues notice in writ petition challenging the Foreign Trade Policy benefit dated September 23, 2021 which (i) curtails the Service Exports from India Scheme (SEIS) benefit to 5 Crores (ii) ...View More

Permits ‘Green Peas’ re-export however denies demurrage charges waiver certificate

Hyderabad CESTAT allows assessee’s appeal in part, modifies order to the extent of allowing the assessee (importer) to re-export goods (Green Peas) on payment of redemption fine to the tune of R...View More