International Tax Ruling


Dismisses Revenue's SLP against HC-order allowing refund of payment made due to Form-C denial

SC declines to entertain Revenue’s SLP against Gujarat HC judgment which allowed assessee’s (JK Cement) refund claim arising from payment made due to wrongful denial of C forms declaration...View More

‘Fuel’ supplied free-of-cost by ONGC not includible in taxable-value of ‘drilling service’

CESTAT Mumbai holds that value of fuel (diesel) supplied by ONGC cannot be added in the value of taxable service for running the drilling vessel both under un-amended and amended provisions of Section...View More

HC ruling allowing Patanjali's appeal fails ‘judicial scrutiny’ test, restores matter

SC (3-Judge Bench) sets aside Uttarakhand HC ruling which allowed Patanjali Yogpeeth Trust’s (assessee) appeal & restores it to HC’s file; Remarks that, “To observe sobriety, we ...View More

Assessment against unregistered dealer after 5 yrs un-sustainable; Allows e-commerce retailer’s refund claim

Jharkhand HC sets aside order rejecting refund claim filed under Jharkhand VAT Act, 2005 (JVAT Act) on the ground that assessee was an unregistered dealer & there is no provision under the Act to ...View More

Directs provisional assessment of perishable goods, cites 'inconclusive' verification under CAROTAR Rules, 2020

Tripura HC directs Revenue to provisionally assess Assessee’s perishable goods (Soyabean Oil) imported from Bangladesh under the South Asian Free Trade Area [SAFTA] arrangement, held up for veri...View More

Quashes rejection of SVLDRS application since liability stood quantified before cut-off date

Bombay HC sets aside order of rejection of Petitioner’s declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, remands the matter for reconsideration by holding the declar...View More

“Unjust-enrichment” inapplicable to pre-deposit made under protest pending appeal before SC

Madras HC rules that refund of pre-deposit made by the assessee/importer ‘under protest’ pending appeal (where appeal was eventually allowed by SC) is “outside the purview of sting o...View More

Finds goods value cleared by Skoda, India on notional price basis to Volkswagen Group not at arm's length, rejects transaction value

CESTAT rules that value of goods cleared by assessee to VWGSIPL, on basis of a notional price determined by its holding company, Volkswagen AG, Germany is not an price at arms length to be admitted as...View More

Skoda India challenges transaction value rejection by CESTAT on goods cleared to Volkswagen Group

SC issues notice on the application for ex-parte stay as well as on the Civil Appeal, challenging CESTAT’s order rejecting transaction value (TV) adopted by Skoda Volkswagen India Private Limite...View More

Directs SCN issuance, Revenue to consider e-FIRC to verify remittance realization & pass order

Madras HC sets-aside order rejecting refund claim of exporter filed in terms of Rule 5 of the CENVAT Credit Rules, 2004 on account of absence of Foreign Inward Remittance Certificates (FIRCs); Conside...View More