International Tax Ruling


Non-mention of 'penalty amount' in SVLDRS-01 a 'curable'/'inadvertent' mistake, allows correction

Gauhati HC holds that Petitioner’s claim for the benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) cannot be rejected for non-mention of the penalty amount, being an ...View More

Directs refund of excess/accumulated ITC to motor-vehicle dealer, Revenue's 'going-concern' plea untenable

Madras HC quashes the order rejecting refund claim of excess/accumulated ITC for the Assessment Year (AY) 2006-2007 to 2009- 2010 to a motor vehicle dealer (assessee) in terms of Sections 19...View More

No penalty imposable where tax paid before SCN issuance, dismisses Revenue's 'suppression' allegation

CESTAT allows assessee’s appeal, deletes penalty imposed u/s 77 and 78 of the Finance Act noting that the service tax along with interest has already been paid by the assessee before the issuanc...View More

Dismisses writ seeking stay of DRI summons, 'cause of action' based on apprehension

Kerala HC (Ernakulam) dismisses writ petition as well as interim application filed praying for stay of summons issued by Directorate of Revenue Intelligence (DRI) u/s 108 of Customs Act on ground of m...View More

Quashes Rs. 11 crores demand against co-developer of DLF Info City on diesel procured from DTA 

Madras HC quashes Rs. 11 crores (approx.) demand in case of Petitioner, a co-developer of DLF Info City Developers (Chennai) Ltd., w.r.t. excise duty on procurement of High Speed Diesel(HSD) during th...View More

Quashes proceedings initiated after 19 years, emphasizes on time-limit adherence for SCN adjudication

Gujarat HC quashes SCN proceedings initiated after a long gap absent any reason put-forth by the Department attributable for delay caused in adjudicating the matter; Notes assessee’s contention ...View More

Rejects injunction relief for demurrage/penal charges waiver by CFSs amidst lock-down

Delhi HC dismisses injunction application requiring Container Freight Stations (CFSs) to waive demurrage, ground rent, container detention charges etc. till the lockdown is functional and to permit tr...View More

DGFT's Public Notice disallowing Advance Authorization issuance amounting to FTP provision amendment, 'illegal'

Delhi HC quashes Public Notice No.35/2015-2020 dated September 26, 2019 disallowing issuance of Advance Authorization for the import of Gold Bars where export item is “Gold Medallions and Coins"...View More

Petitioner cannot re-agitate eligibility under DFCE scheme having obtained an adverse SC order

Delhi HC dismisses writ filed against the order holding the assessee ineligible for benefit under Duty Free Credit Entitlement Scheme (DFCE) in view of SC decision which held against the Petitioner; T...View More

Directs release of goods for re-export, quashes communication requiring bank-guarantee on IGST

Gujarat HC directs release of goods (i.e. re-chargeable battery for torch and emergency light etc.) for re-export which were seized by DRI on ground of mis-declaration/under-valuation; Quashes communi...View More