International Tax Ruling
HC holds that show cause notice is mandatory for determining the disputed tax, interest and penalty and same cannot be collected for 5 years without alleging omission / commission of willful suppressi
...View More CESTAT quashes adjudication order which rejected refund application in respect of duty paid on imported dialyzers and accessories on ground that re-assessment of bills of entry had not been challenged
...View More HC quashes order of Sales Tax Tribunal directing pre-deposit as a condition for granting stay against recovery of tax pending statutory appeal; Notes that dispute arose with respect to taxability of p
...View More HC upholds classification of MS Re-Rollable consisting of used rails as 'Scrap' under Customs Tariff Heading (CTH) 7204 3000 taxable at 5% BCD; Rejects Revenue contention that goods were restricted in
...View More HC holds that Customs authorities cannot add more than 20% of FOB value as ‘freight charges’ to arrive at assessable value of imported goods, under Rule 10(2)(a) of Customs Valuation (Dete
...View More HC sets aside service tax order for violation of natural justice principles and dismissal of appeal on grounds of limitation, noting that assessee is an Indian cricketer and part of IPL franchise and
...View More CESTAT Larger Bench dismisses importer-assessee’s appeal challenging final finding of Designated Authority (DA) and Notification No. 42/2017-Cus (ADD) which imposed definitive Anti-Dumping Duty
...View More Third Member rules on maintainability of appeal before CESTAT where question of entitlement to duty drawback depended on status of assessee – whether it is EOU or not; While Member (Judicial) he
...View More SC delivers split verdict on classification of ‘Coconut Oil’ packed in small sachets / containers, as “Coconut Oil” / "edible oil" under Chapter Heading 1513 or as “Hair
...View More HC disallows online Form C generation facility upon default in payment of self-assessed tax liability along with submission of returns, under Puducherry VAT Act; Rejects assessee’s plea that sin
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