International Tax Ruling
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 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 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 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 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 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 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 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 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 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
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