International Tax Ruling


Directs refund of differential IGST collected as per Notification published post BoE-filing, Section 25(4) 'arbitrary'

Gujarat HC allows a batch of writ petitions, declares provision of Section 25(4) of Customs Act as arbitrary and contrary to Sec. 25(1), (2)(A) of the Customs Act, 1962; Relies heavily upon observatio...View More

Directs Designated Committee to adjust CENVAT-credit amount, treating same as deposit under SVLDRS

Karnataka HC holds that assessee is entitled to take advantage of CENVAT credit on input services and consider the same as pre-deposit under the SVLDR Scheme; Opines that tax paid by utilizing the inp...View More

Upholds CESTAT's order levying duty on DTA clearance of non-excisable goods by 100% EOU

SC dismisses assessee's (100% EOU) appeal, upholds CESTAT’s order confirming demand on sale of cut- flowers (non-excisable goods) within Domestic Tariff Area (DTA) made in contravention of EXIM ...View More

Quashes penalty proceedings w.r.t. entry-tax citing absence of element of mens-rea

Madras HC (Madurai Bench) quashes levy of penalty for non-filing of relevant returns under Entry Tax Act citing absence of element of ‘mens-rea’; Notes that assessee imported aluminium she...View More

Quashes tax-rate increment Notification on Petrol & Diesel, procedure compliance for schedule-amendment incumbent 

Madras HC quashes the notification issued by the Secretary to Govt. (Finance), Govt. of Puducherry invoking Section 31 of the Puducherry Value Added Tax Act, 2007 (PVAT) for increasing the rate of tax...View More

Allows refund of excess-CST deposited on goods supplied at fixed-price, Mafatlal ratio inapplicable

Gujarat HC allows refund of excess central sales tax (CST) deposited by assessee amounting to Rs. 1.8 crores (approx.) in the absence of any power with the Revenue to forfeit such excess tax; Notes th...View More

SC issues notice in Revenue's SLP on entitlement to import 'generic-inputs' under DFIA scheme 

SC issues notice in Revenue’s SLP against Bombay HC (Nagpur Bench) judgment allowing duty free import of popcorn maize under Duty Free Import Authorisation Scheme (DFIA) floated under Foreign Tr...View More

Admission of single component of demand not 'tax-due' quantification; upholds SVLDRS declaration rejection 

Delhi HC upholds rejection of assessee’s declaration under Sabka Vishwas Sabka Vikas Legacy Dispute Resolution Scheme, 2019 (Amnesty Scheme) on account of no quantification of ‘tax dues&rs...View More

Allows refund to BHEL of cesses which remained unutilized due to GST-transition

CESTAT allows BHEL’s appeal, claim of refund of Cesses namely Education Cess, Secondary and Higher Education Cess and the Krishi Kalyan Cess which were validly earned & suddenly became unuti...View More

Full Bench to decide eligibility to claim deduction towards cash-discount from sale-price

Kerala HC’s Division Bench refers the matter pertaining to deduction of cash-discount from sale-price charged to Dealer to Full Bench; Notes that matter has been placed by reason of a reference ...View More