International Tax Ruling


'Appeal-pendency period' not excludible for computing interest on refund arising post assessment 

HC holds assessee entitled to interest on delayed refund u/s 54(1)(aa) of Gujarat Sales Tax Act, 1969 (Act) for the assessment year 1994-95 from the date of payment of tax (after the closure of accoun...View More

Refutes granting stay of favourable CESTAT order passed under CHA Regulations, 2004

Bombay HC refuses to grant stay of CESTAT order which held that Commissioner’s order to the extent it does not suspend or cancel Custom House Agent (CHA) license is not an ‘adjudicating or...View More

Quashes order passed after assessee's appeal withdrawal absent instruction from Commissioner to authority

Allahabad HC quashes order of Tribunal and First Appeal Authority referable to Section 55(5) of UPVAT Act after the assessee filed an application to withdraw appeal sans any request made by the Commis...View More

Appeal pertaining to notification condition 'violation' not directly maintainable, remits matter before HC

SC overrules HC, holds that an appeal from order of CESTAT involving an issue regarding violation of conditions contained in Customs exemption notification would lie before the HC u/s 130 and not befo...View More

Dismisses PIL challenging vires of legislation, incompetency of 'Appellate Authority' elusive 'cause-of-action'

Bombay HC dismisses Public Interest Litigation (PIL) challenging deletion of Section 29(5) from Goa Value Added Tax Act, 2005 (GVAT) that has taken away the earlier vested powers to make best judgment...View More

Absent adjudication, service-recipient's coercive recovery from service-provider's bill 'illegal'; criticizes Revenue's laid-back attitude

HC holds that coercive action of authorities of Power Distribution Company (service-recipient) to mechanically proceed on Accountant General’s audit objection and make realization of service tax...View More

Upholds HC order condoning Revenue's appeal-filing delay on account of re-organisation post GST

SC dismisses assessee’s SLP against HC order which condoned delay on Revenue’s part of 111 days in preferring appeal before CESTAT; While dismissing assessee’s appeal, HC noted that ...View More

Dismisses SLP against HC's refusal to condone appeal filing delay beyond 400 days

SC dismisses assessee’s SLP against Delhi HC's order refusing to condone more than 400 days delay in filing appeal against order of Additional Commissioner, Central Excise, Customs and Service T...View More

'Date of order' relevant to decide Sec 28AA interest applicability, 'import date' irrelevant

Bombay HC dismisses assessee’s writ, upholds levy of interest u/s 28AA of Customs Act for non-payment of customs duty within 3 months from order assessing the duty payable; Rejects assessee&rsqu...View More

Refund denial pursuant to re-assessment exercise undertaken after claim was due, unsustainable

Delhi HC quashes order denying refund to assessee pursuant to reassessment undertaken long after expiry of 2 months period prescribed for processing and issuance of claim in terms of Section 38(3)(a)(...View More