International Tax Ruling


Upholds SVLDRS declaration rejection for non-quantification of liability before June 30, 2019; Dismisses writ

Karnataka HC affirms rejection of assessee’s declaration filed under SVLDR Scheme, 2019 finding the assessee ineligible on the ground that tax liability quantification was not completed before J...View More

Affirms rejection of SVLDRS declaration under arrears category absent outstanding duty, dismisses writ

Allahabad HC dismisses writ against Designated Committee (DC) order rejecting declarations filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS/Scheme) on basis that, “no d...View More

Quashes Entry tax demand on Synthetic based Lubricating oils, Grease & Base oil

Karnataka HC rules that no entry tax is leviable on the import of “Synthetic based lubricating oil, base oil and grease” under Entry 67 of First Schedule of Karnataka Tax on Entry of Goods...View More

Demand reduction post cut-off date substitutes earlier quantified amount, construes SVLDRS application within-time

Gujarat HC observes that correction in quantification made subsequent to cut-off date substantially reducing service tax demand (to almost 6% of original demand) would relate back to earlier quantific...View More

Re-export condition cannot be imposed on goods redemption, absolves Dy. Commissioner from perjury proceedings

Madras HC affirms CESTAT, holds that “condition of re-export could not be imposed on the assessee, while allowing the assessee to redeem the goods under Section 125 of the Customs Act” and...View More

Dismisses writ seeking rectification in assessment order, disallows review of assessment absent provision

AP HC dismisses writ challenging the Revenue’s assessment order passed in 2018, holds that if the Petitioner’s representation is allowed to be adjudicated, the same will amount to reviewin...View More

Stays Bank-Guarantee encashment by Solar Energy Corporation for Ministry's failure to supply decision-copy

Delhi HC stays encashment of Bank Guarantee (BG) by Solar Energy Corporation of India (SECI) on account of failure of MNRE (Ministry of New and Renewable Energy) to supply decision copy of Dispute Res...View More

No service-tax on liquidated damages, earnest money, deposit & penalty for contract breach

CESTAT Delhi quashes demand along with interest and penalty levied on receipt of compensation, liquidated damages & forfeiture of earnest money deposit in lieu of breach of contract as &lsquo...View More

Disposes assessee's 'contempt-petition'; Directs furnishing Bank-Guarantee in terms of SC-order

Delhi HC disposes assessee’s Contempt Petition (CP), requires Assessee to furnish a Bank Guarantee of Rs. 15 Crores to the satisfaction of Revenue (in terms of SC direction), who shall in turn r...View More

Sets-aside order confirming demand against BMW-India without considering request for further time

Madras HC sets-aside order confirming VAT liability on assessee for the year 2014-2015 citing violation of ‘natural justice’ principle, notes submission by assessee that without communicat...View More