International Tax Ruling


SC hears SLP challenging retroprospective effect given to amended Jharkhand VAT provisions w.r.t. ITC forfeiture

SC issues notice in SLP filed by Revenue against Jharkhand HC’s order which held that provisions which introduced the machinery provision for forfeiture of Input Tax Credit (ITC) shall have pros...View More

Directs adjudication of 7 year-old SCN imposing conditions on NSAT service-provider selling aircraft

Delhi HC directs adjudication of SCN pending for 7 years whereby Revenue imposed condition on assessee who have been granted No Objection Certificate (NOC) to operate Non-Scheduled Air Transport (NSAT...View More

Cannot force Customs-duty on goods imported in 'good-faith', no justification for refund denial

Madras HC holds that there is no justification for denial of refund of advance Customs Duty paid by Assessee at time of filing of Bill of Entry (BoE) under self-assessment procedure on goods imported ...View More

Legitimate export-incentives cannot be denied; allows refund of unutilized CENVAT under GST

Madras HC allows refund of unutilized CENVAT credit in GST regime, representing the amount which could not be carried forward into Electronic Credit Ledger of GST while filing TRAN-01; Considering tha...View More

Cannot consider statements recorded under threat as 'voluntary'; Revenue to prove 'clandestine removal'

CESTAT Delhi sets-aside Commissioner’s order confirming penalty against assessee for clandestine removal of copper ingots, cites wrong application of Sections 31, 58 and 106 of Indian Evidence A...View More

Revenue not entitled to exercise suo motu revisional powers when interest not prejudiced

Karnataka HC quashes Revenue's revisional order, passed by invoking section 64 of the KVAT Act, whereof revisional authority merely remanded the matter to Prescribed Authority to verify certain observ...View More

DC to take call in matter of unsuccessful online payment under SVLDRS, disposes writ

Madras HC declines to grant relief to assessee in case of unsuccessful payment by online mode of amount indicated in Form SVLDRS- 04, informs that "It is for the jurisdictional designated committee to...View More

Allows SAD refund to assessee being 'owner' of goods transferred under slump-sale agreement

CESTAT Chennai allows assessee’s appeal against order proposing to recover a portion of sanctioned 4% SAD refund alleging that assessee is not owner/importer of goods (excavator machines); Notes...View More

Citing Revenue's failure to comply with 'natural justice principle', restores proceedings under SVLDRS

Bombay HC sets-aside declaration in form SVLDRS-3 (statement of amount payable) issued by Revenue being violative of principles of natural justice, directs “concerned authority to give an opport...View More

Upholds employer’s eligibility to claim CENVAT on ‘Workmen Compensation Policy’

CESTAT Larger Bench (LB), on reference, holds the employer eligible to claim CENVAT Credit on ‘Workmen Compensation Policy, remarks that “matter may be placed before the appropriate bench ...View More