International Tax Ruling


Import by liaison office for project execution in different State, not 'intra-State' transaction 

HC holds that transfer of goods imported by an unincorporated Joint venture at Chennai and movement thereof to State of Andhra Pradesh for purpose of constructing dam, does not constitute ‘sale&...View More

Quashes CESTAT's remand seeking additional evidence, absent interpretation / examination of disclosed material

HC quashes remand order of CESTAT u/s 86 of Finance Act r/w Section 35C of Central Excise Act against setting aside of service tax levy on equipment leases, loan against hypothecation, and hire p...View More

Raw material / finished goods' input credit adjustment against Rule 5 refund claim, untenable

HC allows refund under Rule 5 of CENVAT Credit Rules, 2002 r/w Notification No. 11/2002–CE (NT) equal to amount of CENVAT credit balance lying in account as at end of relevant quarter; Rejects R...View More

Declares Rule 6A 'invalid'; Indian package tours to inbound foreign tourists non-taxable pre-GST

Delhi HC rules on taxation of tour operator services in pre-GST era, holds that services provided by tour operators to foreign tourists visiting India and neighboring countries during the period July ...View More

Affirms lower tax rate on "Bournvita" & "Mileage Drinking Powder" as 'dietary supplements'

SC dismisses Revenue SLP, finds no legal and valid ground to interfere with Rajasthan HC decision which ruled that “Coco, Drinking Chocolate and Bournvita” and “Mileage Drinking Powd...View More

Directs Department to remunerate CA towards 'special audit'; Dealer's payment default immaterial

HC directs Department of Trade & Taxes (DT&T) to pay outstanding fees to Chartered Accountant Firm who conducted special audit of dealers under provisions of Section 58A of Delhi VAT Act, at t...View More

Absent glaring error on record, revised-assessment rectification to disallow concession, without jurisdiction

HC holds that notice u/s 55 of Tamil Nadu General Sales Tax Act (TNGST Act) seeking to rectify revised assessment order passed pursuant to Appellate Authority’s directions, is without jurisdicti...View More

Directs TIN restoration to avoid inconvenience as unregistered dealer under GST 

HC directs restoration of TIN cancelled under erstwhile VAT regime without following the principles of natural justice; Assessee contended that it was unaware that TIN was cancelled and that, it would...View More

Allows manual Form C issuance absent online facility with advent of GST 

HC allows assessee writ against its deselection for issuance of C-Forms; Noting that online generation of C-Forms is impermissible with introduction of GST, allows assessee to make an application befo...View More

Waives penal action for no return & GST where assessee wrongly registered 

HC waives penal action for non-filing of GST Return and deposit of tax, where assessee has been wrongly registered as sole proprietor in place of partnership firm; Notes that office of State Tax Commi...View More