International Tax Ruling


Quashes e-tender allotted for video-scope supply/installation where 'custom-duty' column was left blank

Delhi HC sets aside Letter of Award in favour of successful bidder w.r.t. e-tenders floated for supply, installation and maintenance of videoscopes at various field formations of CBEC, noting that suc...View More

Quashes order re-classifying software licence/sticker as CDs, dismisses reliance upon retracted confession

CESTAT allows assessee’s appeal, sets aside order demanding duty upon re-classification of ‘Windows XPE Embedded software license’ under heading no. 85238020 of First Schedule to Cus...View More

Denying/altering/modifying exemption already granted to new unit under Eligibility Certificate, unsustainable

HC reverses Tribunal’s order which had confirmed the assessment orders whereby assessee’s exemption claim in respect of ‘new unit’ made on strength of Eligibility Certificate (...View More

Validates revocation of exemption to pan masala and tobacco, public interest overrides private gain

SC (3 Judge Bench) allows Revenue's appeal, upholds withdrawal of exemption to pan masala (with and without tobacco) vide Notification No. 21 of 2007-CE dated April 25, 2007 stating that "larger publi...View More

'Pre-deposit' condition not 'harsh', no inherent powers with 'Appellate-Authority' to grant 'solace'

SC upholds validity of Section 62(5) of the Punjab Value Added Tax Act, 2005 (PVAT) stipulating the condition of 25% pre-deposit for hearing first appeal; Affirms the observations of HC that said cond...View More

Overrules HC, refund application without challenging assessment/self-assessment, non-maintainable

SC overrules HC, holds that refund application against the assessed duty cannot be entertained directly u/s 27 of Customs Act, 1962 “unless the order of assessment or self- assessment is modifie...View More

Revenue cannot wait till limitation-period expiry to act upon order directing goods' release

Kerala HC disposes assessee’s writ challenging non-action on part of Revenue in implementing CESTAT order allowing release of confiscated goods i.e. Multifunctional Digital Photocopiers and Prin...View More

Completed assessment cannot be reopened basis subsequent SC judgment absent any new material

Allahabad HC quashes reassessment proceedings initiated on the basis of SC judgment in L&T holding assessee-builder liable to tax as a works-contractor; States that “subsequent judgement of ...View More

HC imposes stay on CAG order calling for Service Tax audit

Gujarat HC imposes a stay on Comptroller and Auditor General of India (CAG) order calling upon the Petitioner to submit Service Tax audit at the hands of the officers of the CAG; Refers to OWS Warehou...View More

Quashes Circular denying Form-C issuance post GST, follows consistent view of other HCs

Jharkhand HC allows assessee’s writ, quashes Circular dated October 11, 2017 denying Form C issuance on purchase of items specified u/s 2(d) of Central Sales Tax Act, 1956 (CST Act) post GST; Re...View More