International Tax Ruling


No useful purpose served in demanding 'Bank Guarantee' after release of detained goods

Madras HC rules that where goods detained under TNVAT Act, 2006 has been released to an unregistered dealer after deposit of appropriated tax at 2% CST, no useful purpose would be served by asking ass...View More

Settlement Commission's order a 'package', cannot be dissected as per favourability, dismisses writ

Madras HC dismisses writ against Settlement Commission’s order of absolute confiscation of goods destroyed in fire accident without any corresponding relief to Assessee (a Hard Disc dealer) for ...View More

Gauhati HC stays recovery/attachment notice of amount refunded to unit claiming area-based exemption

Gauhati HC stays operation of Revenue’s demand cum recovery/attachment notice issued to assessee in respect of amount refunded to assessee under the head Central Excise, consequent to Supreme Co...View More

Goods sold in DTA similar to those exported, quashes exemption denial under FTP

CESTAT Mumbai holds that Ceramic Colours/Pigments sold in DTA as well as exported are similar goods, and non-violative of provisions of FTP, finds “there are no violations provisions of either p...View More

SC issues notice in assessee's SLP challenging disallowance of ITC claimed basis “audited statement”

SC issues notice in assessee’s SLP against Karnataka HC’s dismissal of writ petition by Single Judge disregarding assessee’s claim of input tax credit (ITC) as allowed by Deputy Comm...View More

Upholds confiscation of smuggled gold citing assessee's failure to discharge 'burden of proof'

CESTAT Delhi upholds the confiscation of the gold bars, gold coins and small pieces of gold under section 111(d) and section 111(i) of Customs Act since assessee could not discharge its burden of prov...View More

Restores appeal before CESTAT in 'interest of justice', considers pre-deposit made by assessee

SC (Division Bench), in the interest of justice, restores assessee's appeal before CESTAT after it was dismissed for non-deposit of 7.5% of duty demanded u/s 35F of erstwhile Central Excise Act, 1944;...View More

SCN adjudication & imposing redemption fine, penalty without assessment finalization "not permissible"

CESTAT Chandigarh drops redemption fine and penalties imposed u/s 112 and 114AA of Customs Act, 1962 where assessee-importer sought provisional release of mis-declared goods upon ‘differential d...View More

Additional 1% ITC refund claim on goods dispatched outside State an 'indefeasible right'

Karnataka HC quashes order rejecting (i) refund of additional 1% ITC u/s 14 of Karnataka Value Added Tax Act, 1952 and (ii) excess tax paid by mistake on sales made to Toyota Kirloskar Motors (TKM); N...View More

No service-tax on takeaway services by AC-restaurants, provision of niceties ‘critical’ to determine leviability

Madras HC quashes orders levying service tax on ‘take away/parcel services’ for various periods upto June, 2017 when Goods and Services Act, 2017 came into force, remarks that “not a...View More