International Tax Ruling


Dismisses assessee's SLP challenging interest on differential duty payable pursuant to price escalation

SC Larger Bench (LB) holds the assessee liable to interest u/s 11AB of the Central Excise Act, 1944 on the differential excise duty that become payable on the basis of price escalation clause; Explain...View More

Can't 'truncate' CESTAT order, correctness cannot be tested simultaneously by HC & SC

Madras HC holds Revenue's appeal against CESTAT order granting partial relief to automotive giant BMW, as not maintainable under Sec. 130 of Customs Act; While CESTAT ruled in favour of Revenue on the...View More

Quashes SCN issued without pre-notice consultation, relegates parties to pre-SCN issuance stage

Delhi HC sets aside SCN issued upon assessee, providing computer data processing software services to overseas entities, without mandatory pre-notice consultation in terms of Para 5.0 of ‘Master...View More

Copy of LB order dismissing SLP challenging interest levy on differential duty

Copy of SC (Larger Bench) order dismissing assessee’s SLP challenging chargeability of interest u/s 11AB of Central Excise Act on payment of differential duty owing to price escalation post remo...View More

Denies ITC on exempt by-product where manufactured goods' sale-value lower than purchase cost

HC allows Revenue’s appeal, denies ITC u/s 13(1)(f) of U.P. Value Added Tax Act in respect of exempt by-product i.e. de-oiled rice bran (DORB) arising out of processing of rice bran in solvent e...View More

Rules on classification of 'Warp Knit Fabric', dismisses Revenue's 'alternate remedy' plea

HC allows assessee’s writ, upholds classification of 'Warp Knit Fabrics' under Entry 48 List 1, Schedule I of MP VAT Act, 2002; Rejects Revenue’s plea that said goods are taxable at 5% und...View More

Adopts liberal approach, condones delay in filing appeal on medical grounds, subject to cost

HC condones 188 days delay in filing appeal before CESTAT subject to payment of cost; Notes that sole reason for rejecting condonation application was that evidence to support the inability to attend ...View More

Upholds HC, power to arrest cannot be exercised without determination/adjudication of penalty

SC dismisses Revenue’s appeal against order of HC that DGCEI or Service Tax Department cannot by-pass procedure set out u/s 73A of Finance Act, 1994 (FA), before proceeding with arrest u/s 90 an...View More

Quashes Commissioner's notice disallowing exemption, refuses remand citing GST regime, business certainty

HC allows assessee’s writ, quashes notice issued by Commissioner of Commercial Tax u/s 4-A(3) of U.P. Trade Tax Act, 1948 against order passed by Divisional Level Industrial Development Authorit...View More

Citing positive CESTAT findings, directs BoA to re-consider cancellation of SEZ's Letter of Approval

HC remands matter to Board of Approval, Department of Commerce (BoA) while disposing writ against cancellation of Letter of Approval (LoA) issued to assessee, a Special Economic Zone (SEZ) by Unit App...View More