International Tax Ruling


Allows cash refund of unutilized CENVAT credit per Section 142 of CGST Act

CESTAT Bangalore holds Assessee entitled to cash refund of CENVAT credit availed by it under Rule 5 of CENVAT Credit Rules, 2004, lying in balance of CENVAT account as per sub-section 3 and sub-sectio...View More

Karnataka HC stays service-tax recovery/SCN proceedings initiated by DGGSTI, notes SC Canon ruling

Karnataka HC stays SCN issued by Directorate General of GST Intelligence (DGGSTI) raising service tax demand classifying services provided by assessee as ‘Intermediary services’; Assessee ...View More

Interest-levy automatic on delayed Additional Sales-Tax remittance where return filed under self-assessment scheme

Madras HC finds no infirmity in order imposing interest for delayed remittance of Additional Sales Tax (AST) u/s 24(3) of Tamil Nadu General Sales Tax Act, 1959 automatically where the assessee files ...View More

Denies CENVAT credit on 'Outward Transportation', however, sets-aside penalty/extended period demand

CESTAT Ahmedabad disallows CENVAT credit of Service Tax paid on Outward Transportation for clearance of Excisable Goods where freight amount was not included in the assessable value (AV); Ho...View More

CESTAT unjustified in rejecting Assessee's application, expunges fraud remark made on mere allegation

Bombay HC holds that CESTAT was not justified in rejecting the application filed by the Assessee for recalling the finding of fraud, sets aside the order in its entirety and expunges the finding of fr...View More

Quashes Countervailing Duty of 2.47% imposed on Malaysian origin 'continuous cast copper wires'

CESTAT Delhi sets aside countervailing duty of 2.47% imposed on Malaysian origin ‘continuous copper wires’ vide Sr. no. 8 of Notification No. 1/2018-Cus (CVD) dated January 8, 2020; On the...View More

Intimation of extension beyond original 'seizure period' statutorily prescribed impermissible, directs goods-release

Madras HC quashes intimation issued by Revenue u/s 110(2) of the Customs Act, 1962 proposing to extend time prescribed for issuance of notice w.r.t. seized goods and calling for objections for determi...View More

Citing violation of natural justice/statutory provisions, quashes order confiscating 'smart plugs'

Bombay HC quashes Revenue’s order confiscating goods (smart plugs with extension sockets) & imposing penalty on Syska LED Lights, cites same as “being in violation of the principles of...View More

Invocation of quasi-judicial powers 'unilaterally' to recover Education-Cess post Unicorn ruling "without jurisdiction"

Gauhati HC allows a batch of writ petitions, quashes demand-cum-show-cause-notice seeking to recover Education Cess and Secondary and Higher Education Cess, issued pursuant to SC judgment in case of U...View More

Dismisses SLP against Madras HC- order in Ramco Cements allowing Form-C issuance post GST

SC dismisses Revenue’s SLP, declines to interfere with the direction of Madras HC in case of Ramco Cements case; Division Bench had earlier dismissed Revenue’s appeal against Single Judge ...View More