International Tax Ruling


Gujarat VAT Amendment Act not a “validating Act”, quashes revision-notices issued under GST regime

Gujarat HC holds that the Gujarat Value Added Tax (Amendment) Act, 2018 is not a validating Act, strikes down Section 84A inserted in Gujarat Value Added Tax Act, 2003 with retrospective effect &ldquo...View More

Dismisses claim to 'deemed assessment' where 'assessment order' finalized prior to Rule insertion

HC dismisses assessee’s reference, holds that petitioner is not entitled to the claim of 'deemed assessment' u/s 11-E of Punjab General Sales Tax Act, 1948 where assessment was already finalized...View More

“Medical Oxygen IP” & “Nitrous Oxide IP” taxable at 4%/5% as drugs, dismisses Revenue's appeal

SC affirms HC, holds that “Medical Oxygen IP” and “Nitrous Oxide IP” are taxable as 'drug' at 4%/5% under Entry 88 of Schedule IV of Andhra Pradesh Value Added Tax Act 2005 (AP...View More

Holds Importer/Director/CHA guilty of import mis-declaration, directs 'system-failure' probe by Chief-Commissioner

CESTAT upholds duty/penalty confirmed against importer/its Director/CHA for resorting to mis-classification & misdeclaration of import consignment of Mobile Point of Sale Devices (MPOS)/ Point of ...View More

Directs Custom Authorities to release Corporate Debtor’s material forming part of ‘liquidation estate’ 

NCLT allows Liquidator’s application thereby directing Custom Authorities (‘Respondents’) to permit the liquidator to remove Corporate Debtor’s material which is lying in Custo...View More

Quashes ST demand on Indian Pharmaceutical Association under 'Club or Association'/'Convention' service

CESTAT sets aside demand of service tax on assessee, a national professional body of qualified pharmacists, on receipts from members under ‘club or association service’ and ‘conventi...View More

Upholds interest levy by Settlement-Commission for failure to fulfill EO under Advance-Licence

Madras HC upholds levy of interest by Settlement Commission for failure to fulfil export obligation (EO) under Duty Exemption Entitlement Certificate (DEEC) scheme; Finds no infirmity in exercise of d...View More

Allows TED refund on supplies to power-projects against ICB, being not exempt ab-intio

Delhi HC quashes orders/letters denying refund of TED to assessee, a sub-contractor engaged in supplying industrial filtration equipment to power generating companies i.e. BHEL, Lanco Infratech & ...View More

Sets-aside order against GTA service-provider passed without considering CA certificate/relevant information

CESTAT remands matter for de-novo adjudication while noting that order raising a demand of Rs. 3 crores against the assessee, a Goods Transport Agency (GTA) was passed without seeking information; Not...View More

Allows Jindal's writ, quashes Notification specifying higher entry-tax despite reduced/lower VAT-rate

HC allows writ petition filed by Jindal Stainless Hisar Ltd., quashes Notification to the extent specifying a higher rate of entry tax (4%) on “stainless steel plates, flats, sheets and coils&rd...View More