International Tax Ruling


Quashes IGST levy on vessel imported under pre-GST era, BoE filing-date inconsequential

AP HC quashes the Notice demanding IGST on import of vessel which took place in 2012 (when the applicable duty was ‘NIL’) on the basis that the manual Bill of Entry was filed in 2018; Obse...View More

Dismisses writ challenging 'demurrage' charged by CELEBI, a Customs Cargo Service Provider

HC hold that CELELBI, Customs Cargo Services provider, as defined in clause (b) of Regulation 2 of Handling of Cargo in Customs Areas Regulations, 2009 (Regulations), can charge demurrage, on goods (u...View More

Directs consideration of matter under SVLDRS involving a case of confiscation & redemption fine

Gujarat HC stays order of Designated Committee rejecting application/declaration on ground that confiscation and redemption fine are not covered under the Sabka Vishwas (Legacy Dispute Resolution) Sch...View More

Cannot deny benefit promised under Industrial Policy citing delayed issue of notification

Jharkhand HC holds that belated issuance of the follow-up notification would not stand in the way of the industrial units getting benefit for the period as promised by the State Government under the J...View More

Sale proximate to receipt of goods from Principal cannot be presumed as 'inter-state-sale'

HC allows the writ petition, holds that sale of goods by agent immediate/proximate to the receipt of goods from the Principal is not a ground to treat the stock/branch transfer as an inter-state sale;...View More

Disallows exemption claimed as "independent texturizer" finding bifurcation of 'unit' a 'colourable instrument'

CESTAT disallows the benefit of exemption under Notification No 6/2000-CE holding that assessee do not qualify as an independent texturizer, finds that by bifurcation of existing unit for manufacture ...View More

'Scrapping' different from "re-made", "refined" or "re-conditioned", derides CESTAT for incorrect Rule 16(1) interpretation

Allahabad HC allows Revenue’s appeal, holds that CESTAT was clearly misdirected in law in its interpretation of Rule 16(1) of the Central Excise Rules, 2002 by unlawfully including “scrapp...View More

Power to re-open assessment subject to limitation, however, upholds turnover based escaped-income assessment

Kerala HC upholds the retrospective operation of Section 42(3) of Kerala VAT Act, however declares that the power to re-open assessments under the said provision cannot be exercised in relation to suc...View More

Export Benefit not deniable for mere technical lapse when intention to claim reward clear

Kerala HC quashes denial of export benefit for a mere technical lapse on the part of the Exporter in not ticking a particular box in the web portal; Observes that the assessee inadvertently failed to ...View More

Quashes service-tax demand on transfer of land to JV for setting-up 'power-plant'

Delhi CESTAT holds that no element of service is involved while transferring the land acquired from Govt. of Rajasthan (GoR) and leased to the Joint Venture (JV) company, for setting up of the power p...View More