International Tax Ruling


Goods remained till expiry period in Rajasthan; Entry tax chargeable u/s 3 RET Act 

Rajasthan HC (Jaipur Bench) dismisses a batch of revision petitions filed by LG Electronics India Private Limited (Assessee), on the ground that entry tax is chargeable on the goods brought by it in R...View More

Entertaining Assessee’s cross-objection against Revenue’s statutory appeal before admission-stage pre-mature and impermissible 

Calcutta HC in a Revenue's apepal against a CESTAT ruling, dismisses Assessee’s cross-objection as 'premature' which was filed in a Revenue appeal u/s 35G of the Central Excise Act, arising from...View More

Services rendered by Advocate to partnership-firm taxable under reverse-charge; Reiterates settled law 

Bombay HC allows writ petition filed by a practising advocate quashing service tax demand for FY 2016-17 and consequential recovery proceedings, holding that levy on legal services rendered by an advo...View More

No interference with HC remand on ITC Ltd.’s IFSTD eligibility for paper board manufacturing 

SC declines to interfere with the Madras High Court’s order remanding the dispute concerning ITC Ltd’s eligibility under the Interest Free Sales Tax Deferral (IFSTD) Scheme to the adjudica...View More

Upholds remand of deferral-facility dispute for fresh adjudication; Dismisses ITC’s intra-court appeal 

Madras HC dismisses Assessee’s intra-court appeal challenging Single Judge’s order remanding dispute over sales tax deferral facility to original authority; Notes that Single Judge had set...View More

Refund claim can’t be processed without application in statutory form, Allows Revenue’s appeal 

Calcutta HC holds that “… the refund claim cannot be processed without the application in the statutory form, it is required to be seen as to how such a form should be processed by the pr...View More

No nexus required between input-output services for JP Morgan's ITC refund on service exports 

Bombay HC dismisses Revenue’s 26 Central Excise appeal against the CESTAT ruling allowing JP Morgan Services India’s refund of unutilised ITC arising from export of services; CESTAT, in al...View More

Oral waiver contrary to law; Directs release of gold chain without customs duty 

Delhi HC while relying upon the case of Amit Kumar reaffirms that an oral waiver is contrary to law; Directs release of gold chain weighing about 45 grams without any customs duty; Assessee preferred ...View More

Entertaining truncated challenges unproper; Relegates Assessee to statutory-remedy to challenge order on delayed adjudication ground 

Bombay HC grants liberty to the Assessee to challenge the order in original dated 6th March, 2025, by raising all contentions, including the contention of delayed adjudication raised in the petition; ...View More

Declines interference with HC ruling allowing exemption on second-sale where first sale was exempt 

SC disposes Revenue’s civil appeal against the Delhi HC judgment which held that exemption prescribed u/s 6(2) of the Central Sales Tax, 1956 on second sale of goods in inter-state trade cannot ...View More