International Tax Ruling


Compensation received by auto-part manufacturer due to contract cancellation liable to duty

CESTAT Delhi affirms liability against manufacturer of auto parts (assessee) on the amount of compensation received from Honda Siel Car India Ltd. (Honda India) for the loss suffered on account of the...View More

Refers matter of illegal cigarette consignment removal to CBI for further investigation

P&H HC in anticipatory bail application refers matter relating to illegal clearance of consignment from Customs Department as unearthed by Petitioner (informer registered with Central GST Commissi...View More

Quashes proceedings in SCN issued by Additional Director General, DRI; follows Canon

CESTAT Chandigarh holds that Additional Director General, DRI, Ludhiana is not a ‘proper Officer’ to issue Show Cause Notice u/s 28 (4) r/w Section 2 (34) of Customs Act, 1962; Whilst the ...View More

Citing judicial precedents, holds demand under RCM on GTA service 'void-ab-initio'; directs refund

CESTAT Delhi sets aside levy of service tax under reverse charge mechanism (RCM) on Goods Transport Operator Service (GTO), observes that the such levy on receiver of service under RCM was declared ul...View More

Huawei Telecommunication challenges 'verbatim assessment order' reproduced without applying mind before Allahabad HC

Allahabad HC hears writ petition by Huawei Telecommunication assailing assessment order (AO) passed by Adjudicating Authority observing that State of U.P. has jurisdiction to levy Sales Tax/Value Adde...View More

Permits virtual-hearing considering pandemic situation; Quashes demand order on inadequate hearing ground

Tripura HC sets-aside demand order under Tripura VAT Act passed without completing the hearing of assessment proceedings, thus, being violative of principles of natural justice; Rules that order rejec...View More

Upholds Reliance Jio's classification of 'eNodeB' used as Base Transceiver Station for 4G network

CESTAT Mumbai rules that eNodeB used as Base Transceiver Stations (BTS) for 4G LTE network merits classification under CTH 8517 61 00 (entry specific for ‘Base Stations’) and not under CTH...View More

Sets-aside demand under Rule 6 on by-products unavoidably generated during Lignite mining

CESTAT Ahmedabad quashes demand under Rule 6 of CCR, 2004 in respect of by-products of Lignite mining i.e. Silica Sand and Ball Clay; Discards Revenue’s submission that there is no difference be...View More

Disallows duty refund/remission on pilferage noticed after customs clearance

CESTAT Delhi upholds order rejecting refund claim of assessee seeking remission of duty already paid u/s 23 of Customs Act, 1962, w.r.t. shortage on account of pilferage noticed after passing of out o...View More

State incompetent to tax 'Extra Neutral Alcohol'; Phraseology, 'non-GST alcohol', a misnomer

Allahabad HC allows a bunch of writ petitions while unequivocally declaring that the State lost its legislative competence to enact laws, to impose tax on sales of Extra Neutral Alcohol (ENA), upon th...View More