International Tax Ruling


Upholds notice served through dealer's webpage; However, quashes default-assessment notices for technical defects 

HC sets aside ex-parte notices of default assessment of tax, interest and penalty issued u/s 32 & 33 of Delhi VAT (DVAT) Act on ground of technical error in assessing tax against “zero&rdquo...View More

Cancellation of seller's Form-C upon retrospective cancellation of purchaser’s registration, unjustified

HC rules in favour of selling dealer (assessee), finds no provision in Central Sales Tax (CST) Act or Rules thereunder to cancel C-Form issued towards concessional tax on inter-state transaction, upon...View More

Cannot invoke Section 5 of Limitation Act to condone delay in revision petition 

HC rules that Section 5 of Limitations Act is inapplicable to revision proceedings before High Court u/s 81 of Assam VAT Act; Language employed in Section 84 of VAT Act (which provides for calculating...View More

Another levy bites dust; Unascertainable 'service' element renders composite construction contracts non-taxable 

Delhi HC rules on levy of service tax on services in relation to construction of residential complex and on preferential location charges collected by builder / developer; Relying on landmark Apex Cou...View More

Preferential rate denial on jewellery imported from Indonesia absent origin verification, unsustainable 

HC sets aside order denying preferential customs duty benefit (Nil rated) on import of gold jewellery from Indonesia under ASEAN-India Free Trade Agreement (AIFTA), in terms of Notification No. 46/201...View More

Checks Executive over-reach, strikes down Rule 5A(2) empowering Officers to summon audit reports 

Delhi HC strikes down Rule 5A(2) of the Service Tax Rules 1994 (as amended by Dec. 2014 notification) to the extent it empowers Service Tax Department officers, audit party deputed by Commissioner or ...View More

Upholds Rule 6(3) credit reversal on molasses utilised in 'rectified-spirit' & 'denatured-alcohol' manufacture 

CESTAT upholds reversal of input credit at specified percentage in terms of Rule 6(3) of CENVAT Credit Rules (CCR) on molasses used as common input in manufacture of rectified spirit, a non-excisable ...View More

Customs Dept. a "dealer" liable to tax on confiscated goods' public auction 

HC confirms levy of sales tax on public auction of confiscated goods which are imported in contravention of Customs law, holds Customs Dept. as “dealer” u/s 2(e) of Bihar Finance Act 1981;...View More

Additional conditions by Narcotics Commissioner for 'poppy seeds' import, violative of Articles 14 / 19(1)(g) 

HC allows writ petition, sets aside Public Notice No. PS-1/2016 dated January 27, 2016 issued by Commissioner of Narcotics in relation to import of poppy seeds, holding same in violation of fundamenta...View More

CENVAT credit on capital goods removed ‘after use’ not reversible before 2007 

CESTAT rules out reversal of CENVAT credit on removal of capital goods from factory after being put to use, prior to 2007; Rule 3(5) of CENVAT Credit Rules (CCR) 2004, as it stood then, contemplated c...View More