International Tax Ruling


Allows SVLDRS application under 'pending-litigation' category, despite 'defect' noticed in appeal

Bombay HC holds that appeal filed by the Assessee before the CESTAT against the order-in-original dated September 18, 2018 was pending as on June 30, 2019 and therefore, the application (declaration) ...View More

ITC disallowance to purchaser for seller's default to remit tax ‘unsustainable’, remands matter

Madras HC disposes writ in respect of restriction of the amount of Input Tax Credit (ITC) claimed in Form W for the months of December 2013 to May 2014; Writ raises substantive issues regarding restri...View More

Project-office’ liable to tax on turnkey-project undertaken for ONGC in Bombay-High 

es that “With the issue of taxability under ‘works contract service’ having been raised by the appellant company before the adjudicating authority, it is not open now to claim that t...View More

Withholding benefit of balance duty-credit scrips under Target Plus Scheme 'unjustified'

Bombay HC directs Revenue to issue licence for balance/additional duty credit scrips for an amount of Rs. 4.22 crores under the Target Plus Scheme for the year 2005- 2006, finds that withholding of th...View More

'Flexi-Tank Container' 'durable' in nature, dismisses Revenue’s 'no repeated-use' plea

CESTAT Ahmedabad holds that “Flexi Tank Containers”, a bulk container imported by assessee for exporting cargo, is 'durable' in nature, thereby, assessee is entitled to exemption under Not...View More

Upholds audit-initiation under Rule-5A post GST-regime, Service-Tax Rules not superseded by CGST-Rules

Delhi HC upholds initiation of audit by CGST Officers for the disputed period (for which the scrutiny and audit is being carried out by the Revenue) by invoking Rule 5A of Service Tax Rules, 1994; Rem...View More

Revenue cannot pass different operative & speaking order as per own 'whim and fancy'

Bombay HC holds that "Revenue authority cannot at their own whim and fancy, split an order viz. first pass the operative part of the order without any discussion or finding or reasons and then pass sp...View More

Revenue obliged to abide by 'Exemption-certificate' in 'letter & spirit', directs conferring 'entry-tax exemption-benefit'

Madhya Pradesh HC allows writ-petition filed by SRF Ltd. (SEZ), directs Revenue-authorities to confer all benefits to assessee in terms of Entry-Tax Exemption Certificate (EC) under Madhya Pradesh Udy...View More

Designated-Committee to consider SVLDRS declaration afresh keeping in mind 'scheme objective', quashes rejection

Bombay HC quashes rejection of declaration filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [Scheme/SVLDRS] and summary rejection of application without affording any opport...View More

Absent change in Customs-Tariff, Revenue cannot change classification based on Exemption-Notification

CESTAT Chennai classifies telecommunication internet equipment and their parts i.e. (a) Access point (b) Enterprise class Ethernet switches (other than carrier Ethernet switches) and (c) Net...View More