International Tax Ruling


Quashes order detaining goods for more than 6 months without notice of seizure

Bombay HC directs Customs department to forthwith release two imported consignments of goods belonging to the assessee which was detained for more than one year without notice of seizure; Notes that D...View More

Disposes appeal challenging constitutional validity of pre-deposit provision contained under TNVAT Act

SC disposes of Assessee’s appeal against order of Madras HC wherein the former had challenged the constitutional validity of pre-deposit provisions contained in second proviso to Section 51(1) a...View More

Savings clause "resurrects" provision otherwise repealed, sets-aside 'ex-parte' entry tax demand

Patna HC disposes writ challenging entry tax demand to the tune of Rs. 99 lacs on the ground that no Entry Tax can be levied on the Petitioner for the period August 29, 2006 to March 31, 2008 in absen...View More

Quashes demand against Maruti dealer on incentives received for carrying-out promotional activities

CESTAT Delhi sets aside demand of service tax against assessee, a dealer of Maruti Udhyog Ltd.(MUL) on (i) incentive received under various schemes (ii) amount collected on account of bouncing of cheq...View More

Refutes to invoke writ jurisdiction in petition challenging vires of Pan Masala Rules

Bombay HC dismisses writ challenging Rule 17(2) of Pan Masala Packing Machines (Capacity, Determination and Collection of Duty) Rules, 2008 as being ultra vires the provisions of Section 3A of Central...View More

Gives clean-chit to Sourav Ganguly; Quashes demand on endorsing brands, IPL fee, TV anchoring

CESTAT Kolkata sets-aside service tax liability amounting to Rs. 1.51 crores (approx.) against assessee, Sourav Ganguly [former captain of Indian Cricket Team in Indian Premier League (IPL) Tournament...View More

Affirms Single Judge's refusal to renew Warehouse License during 'injunction suit' pendency

Madras HC affirms Single Judge order to not extend/renew Warehouse License during pendency of injunction suit between lessor and assessee-lessee; Single Judge observed that possession of private bonde...View More

Raps Additional Commissioner for 'overstepping' jurisdiction, allows 'provisional release' of vessel

Bombay HC allows provisional release of vessel seized for mis-declaration of port of loading/country of origin in respect of goods/cargo imported (Bitumen), finding no prohibition for import...View More

Rejects SVLDRS application for 'Superior Kerosene Oil', cites exclusion of ‘excisable-goods' regardless GST-levy

Allahabad HC upholds rejection of application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) made for Superior Kerosene Oil (SKO), finds that “non acceptance of the declar...View More

Validates SVLDRS declaration filed under “Investigation, Enquiry or Audit” category, remits matter

Bombay HC allows Assessee’s writ challenging the rejection of its declaration under SVLDR Scheme, 2019, sets aside the rejection order holding that the former was eligible to file the declaratio...View More