International Tax Ruling


Once commonality of input services is concluded, Revenue cannot backtrack without timely appeal

Madras HC rules that where commonality in regard to input services availed stands settled at level of first appeal, not just because of casual observation of Commissioner (A) on convergence, but for c...View More

SC recalls limitation period extension w.e.f. October 02, 2021 considering near normal situation

SC(3 judge Bench) withdraws extension of limitation period w.e.f October 2, 2021 by restoring the order dated March 8, 2021; Holds that "In computing the period of limitation for any suit, appeal...View More

Allows cash-refund post GST of CVD to Advance Licence holder unable to fulfill EO

CESTAT Delhi allows refund of eligible credit of CVD and Additional CVD paid on imported inputs under Advance Licence (AL) as per erstwhile CENVAT Credit Rules, 2004 on account of advent of GST regime...View More

Sets-aside penalty where tax was discharged in cash promptly after auditor’s direction

CESTAT Ahmedabad rules that no penalty under Finance Act, 1994 is payable by assessee where the service-tax was paid in respect of GTA service as soon as it was pointed by auditor and again in cash wh...View More

CESTAT order quashing ADD on 'Styrene Butadiene Rubber' based superficial/facetious ground, unsustainable

SC allows Revenue’s appeal, negates CESTAT’s order quashing demand of anti-dumping duty (ADD) on 'Styrene Butadiene Rubber' (SBR) (of 1900 series) imported from Korea & classified unde...View More

Allows exemption to SOTC on Air Travel Agent services rendered to US Embassy

CESTAT Delhi allows an Air travel agent (assessee) to claim exemption from service-tax on services rendered to diplomatic mission or consular posts in India (US Embassy in particular) on the basis of ...View More

Unilateral declaration/admission of liability by Petitioner, sans quantification by Revenue, ineligible for SVLDRS

Delhi HC holds that Petitioner is not eligible to avail the benefit of SVLDRS upon making a unilateral declaration/admission of liability not being a quantification of demand by Revenue; Finds no...View More

Court cannot alter contract based on excise-policy to allow liquor licensees' 100% rebate demand

Rajasthan HC dismisses batch of writ petitions moved by liquor licensees operating retail liquor shops (assessee) seeking 100% rebate on payment of first quarter of annual guarantee amount (AGA) payab...View More

Citing Section 149, allows GSTN ID amendment under Customs EDI System

Bombay HC allows bunch of writ petitions for amendment of documents sought in the light of Section 149 of Customs Act, 1962 while considering the prayer of assessee for amendment of the GSTN ID; In re...View More

Requiring personal-hearing within 24 hours of issuing notice an 'empty formality"; Revives Pre-Notice Consultation

Delhi HC sets-aside show cause notice (SCN) proposing to recover differential customs-duty u/s 28(1) of Customs Act, 1962 for non-according of adequate opportunity of personal hearing; Remarks “...View More