International Tax Ruling


Amount forcibly recovered a 'deposit' not 'duty', refund not time-barred; Demands re-adjudication 

CESTAT remands matter relating to refund denial by Commissioner (Appeals), where Revenue failed to consider 'proof of export' submitted by assessee and for non-availability of re-warehousing certifica...View More

Revenue cannot demand interest once tax arrears paid under special settlement provisions 

HC allows assessee’s writ petitions, interest cannot be demanded once dispute with regard to payment of tax is settled under ‘Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001 (S...View More

Lays down law on impleading Court / Tribunal as 'party' while deciding writs 

SC rules on impleading of Court or Tribunal as a party in writ petitions as well as on maintainability of letters patent appeal (‘LPA’) before Division Bench under Articles 226 and 227 of ...View More

Pune factory's credit non-utilisable against Mumbai property; Rejects HC ratio's expansive interpretation 

CESTAT upholds disallowance of CENVAT credit utilisation of input services such as repair & maintenance service, legal & CHA services availed at factory in Pune towards dispensing service tax ...View More

Quashes writs; Upholds DGFT's jurisdiction to issue Import Policy amendment enabling Notification 

HC dismisses challenge to Notification No. 65(RE-2010) / 2009-14 revising import floor price of marbles & other stones falling under Chapter 68 of Customs Tariff Act, from USD 50 & above per s...View More

Applies purposive interpretation to luxury tax; Clubs total plinth ownership in building 

SC rules on levy of luxury tax on residential apartments, states that a person being an owner of “plinth area” of more than 278.7 sq. mts. in one building, would be liable to tax u/s 5A of...View More

Quashes re-assessment; Denying inter-state CST exemption defeats purpose of augmenting State revenue 

HC allows assessee’s writ petition, sets aside re-assessment proceedings u/s 26 of Rajasthan VAT Act thereby allowing benefit of partial Central Sales Tax (CST) exemption under Notification date...View More

Absent notice within 90 days of offence report, Customs Broker license revocation unsustainable

HC allows Customs Broker’s writs, quashes show cause notice issued beyond statutory period of 90 days for suspension / revocation of license in terms of Customs Brokers Licensing Regulations 201...View More

Quashes retrospective reverse charge demand on GTO services; L.H. Sugar Factories Ltd reigns 

CESTAT upholds Commissioner (Appeals) order which set aside retrospective service tax demand on recipient of Goods Transport Operator (GTO) services, consequent to enactment of Finance Act 2003; Follo...View More

Allows concessional tax claim; AO bound to permit subsequent statutory forms submission 

Karnataka HC quashes assessment order, tax at higher rate on account of non-submission of statutory forms unsustainable, Assessing Officer (AO) bound to consider belatedly submitted forms in view of C...View More