International Tax Ruling


Sets-aside order of loading w.r.t. related-party imports sans appropriate proceedings by ‘proper-officer'

CESTAT Mumbai sets aside order by which loading value of imported goods (i.e. ‘Rexona antiperspirants’) sourced by HUL from Unilever Australia was re-determined at 20% without procedural o...View More

Tax-paid under RCM pursuant to audit does not tantamount to ‘arrear’ recovery post GST

CESTAT Chennai holds that the payment made by assessee (under reverse charge on foreign remittances) after being pointed out by Audit Officers “does not fall under recovery of arrears of tax by ...View More

Citing duty non-quantification, investigation pendency under GST, dismisses writ challenging SVLDRS declaration rejection

Delhi HC dismisses writ filed by Petitioner challenging Revenue’s rejection for its Application under SVLDRS being bereft of merit citing that quantum of duty had neither been quantified or comm...View More

Bombay HC declines ad-interim stay on CESTAT order directing restoration of Customs Broker Licence

Bombay HC refuses to grant ad interim stay on CESTAT order directing restoration of Respondent’s Customs Broker Licence, stating that such stay if granted, would grossly affect the livelihood of...View More

Tax demanded without proper SCN-issuance despite Court's direction does not stand ‘legal scrutiny’

Madras HC quashes the assessment order demanding tax issued after pre-assessment notice, holds that it “does not stand in the legal scrutiny”; Accordingly, remits the matter for reconsider...View More

No warrant to detain goods permitted to be provisionally released beyond extended period

Bombay HC directs DRI to issue show cause notice (SCN) as expeditiously as possible in respect of goods seized which are subject matter of provisional release u/s 110A, holds that, such seized goods w...View More

No liability upon JV constituent for reimbursement charged towards employee cost to joint account

CESTAT Mumbai sets-aside demand relating to cost of employees and labour fastened on assessee operating under an unincorporated joint venture (JV) arrangement in respect of Tipti and Panna & Mukta...View More

Retrospective effect of exemption applicable on works executed for Goa State Industrial Development Corporation

CESTAT Mumbai holds that retrospective effect of exemption is applicable to electrical works executed and maintenance undertaken by Assessee for Goa State Industrial Development Corporation and Goa Me...View More

Allows exemption on twisted/dyed yarn manufactured from texturized yarn purchased in open-market

CESTAT Ahmedabad sets-aside demand on twisted yarn and dyed yarn made out of textured yarn purchased from the open market and not directly from the manufacturer; Holds that “the department could...View More

Admonishes Assessee’s attempt to revive stale refund claim by making repeated representations

Bombay HC rejects Assessee’s writ claiming refund under MVAT Act citing it’s “failure to take steps as per the requirement of Section 18 of the said Act”, holds the delay in mo...View More