International Tax Ruling
CESTAT Bangalore allows cash refund claimed u/s 142 (9)(b) of CGST Act in a scenario where the assessee (PNB) carried forward unutilized balance of CENVAT credit increased on account of filing revised
...View More Bombay HC holds that “adjudicating authority may, in its discretion, allow a provisional release” of seized goods (cut and polished diamonds) “notwithstanding the pendency of proceed
...View More Bombay HC quashes Form SVLDRS-3 of Designated Committee (DC) under SLVDR Scheme, which failed to consider the factual position regarding assessee’s claim of making pre-deposit of Rs. 32.12 havin
...View More CESTAT, New Delhi allows appeal of assessee, engaged in residential complex construction who obtained 'completion certificate' from concerned Architect under a bonafide belief that Gram Panchayat is t
...View More Madras HC rules that for the purpose of recovering sales-tax arrears under the Puducherry VAT Act (PVAT Act), the Deputy Tahsildar acting under the Puducherry Revenue Recovery Act, 1970 (PRR) is not t
...View More Madras HC directs Commissioner of Commercial Taxes to suspend concerned State Tax Officer (STO) with immediate effect, who was called for clearing air regarding applicability of general exemption to i
...View More CESTAT Bangalore holds that Venture Capital Funds (VCFs) established as Trust engaged in managing the amounts invested by Contributors/ Subscribers/Investors squarely falls under Asset Management as a
...View More CESTAT Delhi holds that ‘convenience fee’ charged by assessee (PVR Ltd.) for online booking of movie tickets through its website is not exigible to service-tax under the cat
...View More CESTAT Bangalore observes that transition of refund amount into GST regime was merely inadvertent error which was made good by subsequently reversing credit into GSTR-3B return filed in May 2018; Note
...View More Gujarat HC issues notice to Revenue seeking recovery of excise duty from assessee vide O-I-O, passed subsequent to issue of 17 show cause notices alleging that remaking defective automobile batteries
...View More
 (1).PNG)
