TaxCorp Excise & Customs

Excise & Customs Highlights

12-12-2024 (2024) TaxCorp(IDT) 135039 (CESTAT-CHENNAI)

Legal Crux of CESTAT Chennai Decision on Connector Classification: Revenue's Divergence and Upheld Classification - The ruling by the CESTAT signals a pivotal affirmation of the principle that the Revenue must maintain consistency in its stance on classification matters. Importers engaging with similar goods must meticulously document their product classifications and previous rulings to leverage any inconsistencies in the Revenue's treatment of similar goods effectively. Future importers and their advisors should take note of the implications emerging from this case in structuring their import strategy.

04-12-2024 (2024) TaxCorp(IDT) 135038 (CESTAT-NEW DELHI)

Refund Claim Rejected: CESTAT Upholds Self-Assessment Procedure on Infrastructure Cess Duty - The current ruling elaborately underscores the importance of adhering to established legal frameworks when making refund claims under customs regulations. Taxpayers should ensure that any self-assessment undertaken is appropriately challenged or reassessed in light of new claims for refunds, especially when utilizing concessional duty notifications. Failure to comply with these procedural requirements significantly jeopardizes the possibility of successful refund claims. Consequently, assessees are advised to meticulously review their self-assessment standings and engage in necessary reassessments to safeguard their entitlements.

03-12-2024 (2024) TaxCorp(IDT) 135037 (CESTAT-BANGALORE)

CESTAT Upholds Denial of Cross-Examination in Customs Case, Emphasizing Delays by Appellant - In light of the decision by CESTAT, it is vital for similar assessees to understand the implications of timely responses to show-cause notices and the necessity of substantiating claims for cross-examination. Assessees must prioritize the organization and clarity of their arguments and evidence, ensuring compliance with procedural timelines as stipulated. Failure to provide detailed and specific reasons for requests within the required time frame could jeopardize their case and lead to unfavorable outcomes.

19-12-2024 (2024) TaxCorp(IDT) 135036 (SESSIONS COURT KARNAL)

Additional Sessions Judge Denies Anticipatory Bail Over Customs Violations - Based on the detailed deliberation of the facts and legal principles involved in this case, the court's stance serves as a cautionary reminder to parties involved in import and export activities. The judgment underscores the importance of transparency and compliance with governmental procedures. Applicants facing similar allegations should recognize the critical nature of providing all requested documentation promptly and attending all summons to mitigate risks associated with potential custodial scrutiny.

27-11-2024 (2024) TaxCorp(IDT) 135035 (SC)

Supreme Court Rules on Customs Duty Dispute; Affirms Purchase Does Not Equate to Importer Status - The Supreme Court's decision underscores the significance of proper legal definitions in determining liability in customs duty cases. The ruling indicates that mere ownership through purchase does not make one an importer liable for duties, especially if the registration does not reflect ownership. As such, individuals who acquire imported vehicles should ensure they properly reflect ownership in registration documents to mitigate potential customs liabilities.

12-12-2024 (2024) TaxCorp(IDT) 135034 (HC-BOMBAY)

Bombay High Court Upholds Acquittal in DRI Search and Seizure Case: Questionable Reliance on Confessions and Lack of Independent Evidence - This judgment underscores the critical importance of corroborative evidence in criminal proceedings, especially when relying on confessions that have been retracted. The affirmation of the Trial Court's decision signals a stern reminder that the prosecution bears the burden to prove guilt beyond reasonable doubt, particularly when the evidence base is rooted in potentially flawed or coerced testimony. For future cases, it is imperative for law enforcement to ensure thorough and independent corroboration of evidence to substantiate any confessional statements before proceeding with prosecution.

10-12-2024 (2024) TaxCorp(IDT) 135033 (HC-DELHI)

Legal Crux of Delhi High Court Ruling: Exemption Rights Affirmed Amid Appeal Pendency - The Delhi High Court's ruling clarifies the legal stance on the provisional assessment of goods pending an appeal. As long as there is no stay on a classification ruling by the CESTAT, the Revenue must comply and act accordingly by releasing the goods, thus upholding the Petitioner’s entitlement to such exemption. Assessees in similar situations are encouraged to remain vigilantly abreast of their rights concerned with provisional assessments and appeal statuses, ensuring they are not deprived of their lawful entitlements based on procedural delays.

22-11-2024 (2024) TaxCorp(IDT) 135032 (HC-AP)

Telangana High Court Upholds Maintainability of Appeals Regarding Mis-declaration and Customs Duty on Gold Replenishment Scheme - In light of the findings from the Telangana High Court's ruling, it is evident that exporters must maintain stringent compliance with the regulations set forth in the relevant notifications and foreign trade policies concerning the replenishment schemes. Organizations must ensure accurate declarations in all export documentation to mitigate risks associated with mis-declaration, which can lead to severe repercussions including customs duty demands and legal liabilities. For entities engaged in international trade, a proactive approach to compliance monitoring is recommended to safeguard against potential disputes and uphold the integrity of their export transactions.

12-12-2024 (2024) TaxCorp(IDT) 135031 (CESTAT-ALLAHABAD)

Customs Broker Faces Reduced Penalties in Mis-declaration Case Amidst Regulatory Oversight - The court's decision highlights the necessity for a nuanced understanding of the Customs Broker Licensing Regulations and their associated penalties. In this specific case, customs brokers should ensure meticulous compliance with provided documentation, while also being cognizant of their obligations under the regulatory framework. Engaging in proactive compliance measures and maintaining accurate documentation can mitigate the risks of penalties and potential revocation of licensing due to non-compliance.

10-12-2024 (2024) TaxCorp(IDT) 135030 (CESTAT-BANGALORE)

Time Limits on Conversion Requests for Shipping Bills Challenged and Overturned - The Tribunal's decision underlines the importance of adherence to substantive legal principles over procedural technicalities. Practitioners and stakeholders in customs operations can now observe that as long as the conversion request does not impact revenue, procedural timelines cited in Board Circulars may be subject to reconsideration based on established legal precedents. Thus, it would be prudent for assessees to document the non-revenue impact of their conversions to support requests that may extend beyond the typical timelines.

11-12-2024 (2024) TaxCorp(IDT) 135029 (HC-BOMBAY)

Bombay High Court Ruling on the Maintainability of Appeals Related to MEIS Scrip Applications - The decision establishes clear principles regarding the appealability of rejection letters under the Foreign Trade (Development and Regulation) Act. It underscores the necessity for authorities engaged in application processes to deliver well-reasoned and transparent decisions to uphold the rights of petitioners. Immediate actionable steps include ensuring that all application rejections rendered by non-adjudicating authorities still comply with the principles of natural justice and quasi-judicial procedure, thereby allowing affected parties to pursue their grievances effectively.

10-12-2024 (2024) TaxCorp(IDT) 135028 (HC-DELHI)

High Court Quashes Delayed Customs Adjudication Proceedings, Addresses Legislative Authority Inaction - The court's ruling underlines the urgent necessity for administrative bodies to fulfill their adjudicatory responsibilities without undue delays. It establishes a strong precedent mandating compliance with statutory timelines and encourages more diligent oversight of pending proceedings to avoid inflating the duration of unresolved disputes. Taxpayers and assessees should be proactive in monitoring the progress of their cases to prevent unwarranted delays and be prepared to invoke the principles laid down in this decision if necessary.

09-12-2024 (2024) TaxCorp(IDT) 135027 (HC-DELHI)

Delhi High Court Orders Immediate Release of Seized Gold Chains to Petitioners Upon Custom Duty Payment - In light of the court's ruling, petitioners facing similar situations should ensure that they fulfill their legal obligations by promptly depositing any required custom duties. This proactive step can facilitate the swift return of their goods without incurring additional charges. As seen in this case, adhering to legal procedures can fortify individuals’ rights against undue financial burdens.

09-12-2024 (2024) TaxCorp(IDT) 135026 (HC-BOMBAY)

No Due Process in Revocation of NOC by Bombay High Court: Natural Justice Violated in Customs Regulation Matter - In light of the Bombay High Court’s decision, it is imperative for authorities involved in the issuance or revocation of NOCs, particularly in matters concerning compliance with the Customs Act, to adhere strictly to principles of natural justice. Future actions must ensure that adequate notice and opportunities for hearings are provided to affected parties, accompanied by clear reasoning in any adverse decisions. This procedural integrity is vital to uphold justice and avoid arbitrary administrative actions.

09-12-2024 (2024) TaxCorp(IDT) 135025 (HC-BOMBAY)

High Court Ruling Reiterates Necessity of Hearing in Import License Applications as Conditions Mandated by Foreign Trade Policy - This judgment by the Bombay High Court reinforces the necessity of due process within administrative proceedings, particularly in the context of regulatory applications under the Foreign Trade Policy. Moving forward, stakeholders should ensure they are afforded a hearing when their applications are considered, as failure to do so could lead to invalidation of decisions made by regulatory authorities. Practitioners should advise clients to actively seek hearing opportunities when applying for licenses, specifically under conditions outlined within the FTP.

06-12-2024 (2024) TaxCorp(IDT) 135024 (HC-BOMBAY)

Bombay High Court Upholds Mandatory Pre-Deposit Requirement Under Customs Act - In conclusion, the Bombay High Court has affirmed the necessity of compliance with the statutory pre-deposit requirement under the Customs Act, reinforcing the significance of legal procedures in the appellate process. Stakeholders are urged to meticulously adhere to these requirements when filing appeals to avoid dismissal for non-compliance. It is prudent for assessees to integrate this understanding into their appeal strategies to ensure all prerequisite conditions are satisfied, thereby facilitating their legal recourse without hinderance from procedural roadblocks.

05-12-2024 (2024) TaxCorp(IDT) 135023 (HC-PATNA)

Legal Crux of the Patna High Court Decision: Seizure Order Quashed for Violating Customs Act Provisions - In light of this decision, it is imperative for assessees engaging in trade and subject to customs scrutiny to ensure meticulous adherence to procedural norms outlined in the Customs Act, specifically Section 110 and complementary notifications. Legal representation should mandate comprehensive documentation of all transactions along with explicit and detailed reasons in any official seizure memos to safeguard their rights against undue administrative actions. This proactive measure can help avert challenges and disputes arising from inadequately justified seizures.

12-12-2024 (2024) TaxCorp(IDT) 135022 (CESTAT-CHENNAI)

CENVAT Credit Refund Denied: Supreme Court Upholds Assessee Rights to Unutilized Credits Prior to Rule Amendment - The ruling serves as a reaffirmation of the sanctity of accrued rights within the CENVAT Credit framework, particularly regarding unutilized credits held by the assessees prior to any amendments. Taxpayers must be cognizant of their CENVAT credit positions and ensure that they are able to leverage their rights effectively against any claims for refund despite legislative changes. A proactive review and assessment of credit balances need to be undertaken to secure entitlements.

11-12-2024 (2024) TaxCorp(IDT) 135021 (CESTAT-KOLKATA)

CESTAT Kolkata Upholds Interest and Penalty on Cenvat Credit Recovery for Inapplicable Manufacturing Claims - In view of the CESTAT Kolkata's ruling, it is evident that businesses claiming Cenvat credit must maintain accurate operational data and substantiated evidence to support manufacturing claims. Claiming Cenvat credit without robust backing can lead to severe legal and financial consequences, including penalties and extended liability periods. Accordingly, entities should rigorously audit their operational claims and records to avoid contravening laws governing excise credit.

11-12-2024 (2024) TaxCorp(IDT) 135020 (CESTAT-AHMEDABAD)

CESTAT Ahmedabad Rules in Favor of Assessee in Multiple Input Service Disputes - In this landmark decision, the CESTAT reiterates fundamental principles governing CENVAT credit. The core ruling emphasizes the importance of tax compliance at the service provider level and protects the tax credit claims of the service receivers, provided these align with established regulations and practices under the Central Excise Act. Companies must ensure invoices are properly documented, reflecting usage of services directly correlating with their operational activities to minimize disputes.

11-12-2024 (2024) TaxCorp(IDT) 135019 (CESTAT-ALLAHABAD)

CENVAT Credit Reversal Ruling: CESTAT Allows Remand in Electricity Generation Case, Upholds Supreme Court Principles - In summary, this decision underscores the importance of precise record-keeping and compliance with established procedural mandates when dealing with CENVAT credit associated with mixed-use scenarios such as electricity generation. It also reinforces the legal principle that any penalties imposed must be substantiated by clear evidence correlating to non-compliance with the specific rules governing CENVAT credit. The remand signals an opportunity for the Original Authority to rectify procedural oversights and align its decisions with the clear directives set forth by higher judicial bodies.

10-12-2024 (2024) TaxCorp(IDT) 135018 (CESTAT-AHMEDABAD)

Legal Crux in CESTAT Ahmedabad Decision: Rectification of Overstated Interest on Time-Barred Cenvat Credit - In light of the current decision by the CESTAT Ahmedabad, it is actionable for assessees to recognize that any outstanding demand—if determined to be time-barred—will protect them from additional financial liabilities such as interest. Assessees must ensure that they rigorously evaluate the timelines applicable to their Cenvat Credit payments and any subsequent demands in order to effectively utilize the time bar as a potential defense mechanism.

02-12-2024 (2024) TaxCorp(IDT) 135017 (CESTAT-ALLAHABAD)

CESTAT Allahabad Clarifies Interest Entitlement on Delayed Refund, Affirms Appellant’s Claim from April 2010 - In light of the decision rendered by the CESTAT Allahabad, it is imperative for entities filing refund claims under the Central Excise Act to maintain compliance with prior judicial directions. This ruling underscores the necessity of adhering to established timelines for refund claims, as deviation from such directives can lead to unjust delays in receiving interest entitlements. Moving forward, stakeholders should ensure that their claims and subsequent procedural pathways align closely with prior orders to mitigate risks of such disputes.

03-12-2024 (2024) TaxCorp(IDT) 135016 (CESTAT-MUMBAI)

CENVAT Credit Eligibility Affirmed: No Extended Limitation in Absence of Suppression - The ruling affirms that meticulous bookkeeping and the absence of any fraudulent intent shield assessees from the invocation of extended limitation periods as per Section 11A of the Central Excise Act, 1944. This decision reinforces the principle that transparency in record-keeping serves as a protective measure against unwarranted revenue demands. Hence, businesses involved in trading activities must prioritize comprehensive documentation of CENVAT Credit claims to safeguard against potential disputes regarding limitations.

28-11-2024 (2024) TaxCorp(IDT) 135015 (CESTAT-NEW DELHI)

CENVAT Credit Granted for Input Services at Kolkata Sales Points: CESTAT Confirms Place of Removal - The CESTAT's ruling underscores a critical interpretation of the place of removal concerning CENVAT credit eligibility. It emphasizes the continued relevance of established case law and the need for taxpayers to ensure their operational structures align with legal interpretations to optimize credit claims. Businesses must thus scrutinize the link between their sales points and the determination of removal that directly affects their tax claims.

06-12-2024 (2024) TaxCorp(IDT) 135014 (SC)

Tyre Component Assembly Does Not Constitute Manufacture, Affirms CESTAT Order in Favor of Assessee - The Supreme Court's endorsement of the CESTAT’s decision emphasizes the necessity of clearly understanding the distinctions between manufacturing processes and minor assemblies or packaging activities. It signifies a pivotal clarification regarding the taxability of similar operations in the transportation sector's components, urging assessees to reassess their processes to evaluate potential tax liabilities accurately. Entities involved in assembling goods that do not result in a distinct product should institutionalize these legal interpretations to avoid unwarranted tax obligations.

09-12-2024 (2024) TaxCorp(IDT) 135013 (CESTAT-KOLKATA)

Kolkata CESTAT Ruling on CENVAT Credit Issues: Implications for Stock Transfers and Sister Unit Sales - The recent ruling by the Kolkata CESTAT provides critical insights into the applicability of CENVAT credit rules, rendering many of the revenue demands unsupported due to procedural lapses and misunderstandings of valuation principles. The Tribunal's decisions underscore the necessity for substantiated evidence in customs transactions and the proper handling of CENVAT credit, particularly pertaining to inter-unit transactions and market justifications.

04-12-2024 (2024) TaxCorp(IDT) 135012 (CESTAT-AHMEDABAD)

Legal Crux and Facts of the Case: Cash Discounts Cannot Be Taxed as Duty by CESTAT Ahmedabad - The decision by CESTAT Ahmedabad reinforces the legal stance that cash discounts already declared in invoices but not utilized do not constitute a basis for the levy of excise duty. Businesses should ensure proper documentation of discounts and their timing in relation to goods clearance to avoid unwarranted tax liabilities. The tribunal's ruling can be regarded as a welcome reaffirmation of taxpayer rights concerning the valuation of excise goods in relation to cash discounts.

03-12-2024 (2024) TaxCorp(IDT) 135011 (CESTAT-AHMEDABAD)

CESTAT Ahmedabad Ruling on Limitation and Suppression of Facts in Central Excise Regulations - Based on the adjudication, the Tribunal correctly ruled that the extended limitation provisions of Section 11A(4) were improperly invoked due to a lack of demonstrated fraud or suppression of facts by the appellants. No penalties were justified since the appellants acted transparently, complying with all relevant taxation law requirements. Accordingly, businesses should ensure meticulous record-keeping and compliance with statutory requirements, as these practices clearly demonstrate a lack of intent to evade tax liability.

19-11-2024 (2024) TaxCorp(IDT) 135010 (CESTAT-ALLAHABAD)

Legal Crux in CESTAT Allahabad: Non-prosecution Leads to Dismissal for Repeated Adjournment Requests - The decision reinforces the imperative for appellants to demonstrate sufficient grounds when seeking adjournments in legal proceedings. Stakeholders involved in similar cases must now ensure that requests for postponement are well-founded and meticulously justified to avoid dismissal due to non-prosecution.

13-12-2024 DGFT - Policy Circular No. 10/2024-25

EPCG Scheme - Applicability of amendment to Para 5.10(c) of Hand Book of Procedures 2015-20 (Mid-Term Review)

12-12-2024 DGFT - Public Notice No. CORRIGENDUM

Corrigendum to Public Notice no. 30/2024-2025 dated 01.11.2024 on amendment in 4.59 of Handbook of Procedures, 2023 and modification in Standard Input Output Norms (SION) M- 1 to M-8 for export of jewellery

11-12-2024 DGFT - Policy Circular No. 09/2024-25

Procedure for implementation of Import Management System for import of restricted IT Hardware (viz. Laptops, Tablets, All-in-one Personal Computers, Ultra small form factor computers and Servers under HSN 8471) for the calendar year 2025

06-12-2024 DGFT - Trade Notice No. 23/2024-25

Launch of Revamped Preferential Certificate of Origin (eCoO) 2.0 System

05-12-2024 FTP - Notification No. 42/2024-25

Export of Broken Rice to Senegal and Gambia through National Cooperative Exports Limited (NCEL)

05-12-2024 CORRIGENDUM No. G.S.R. 751(E)

Corrigendum - Notification No. 26/2024-CUSTOMS (ADD), dated the 4th December, 2024

04-12-2024 NOTIFICATION NO. 26/2024-CUSTOMS (ADD)

Seeks to impose Anti-Dumping Duty on imports of "Textured Tempered Coated and Uncoated Glass " falling under Tariff headings 7003, 7005, 7007, 7016, 7020 and 8541 originating in or exported from China PR or Vietnam for a period of 6 Months.

04-12-2024 Customs - PUBLIC NOTICE NO. 24 / 2024

Export of Rice - Discontinuation of drawing of sampling and testing before Let Export Order – Regarding

04-12-2024 Customs - PUBLIC NOTICE No. 19 / 2024

Clarifications on the applicability of concessional duty under IGCR Rules, 2022 in certain instances-reg.

03-12-2024 NOTIFICATION NO. 48 /2024-CUSTOMS

Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.- It was exempting imports of Petroleum Crude and ATF from whole of the additional duty of Customs as is equivalent to the Special Additional Excise Duty leviable thereon under section 147 of the Finance Act, 2002

03-12-2024 NOTIFICATION NO. 01/2024-CENTRAL EXCISE (N.T.)

Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017 - Rule 18 is related to Rebate of duty and rule 19 is related to Export without payment of duty

03-12-2024 NOTIFICATION NO. 31/2024-CENTRAL EXCISE

Seeks to rescind Notification No. 08/2022-Central Excise dated 30th June, 2022- Exemption relating to certain applicable duties on petrol, diesel and ATF cleared for exports

02-12-2024 NOTIFICATION NO. 29/2024-CENTRAL EXCISE

Central Government rescinds the various notifications - Special / Additional Excise Duty Crude Petroleum and ATF

02-12-2024 NOTIFICATION NO. 30/2024-CENTRAL EXCISE

Central Government rescinds the Notification No. 10/2022- Central Excise, dated the 30th June, 2022 and Notification No. 11/2022- Central Excise, dated the 30th June, 2022 - Effective Rates of Road and Infrastructure Cess

29-11-2024 FTP - Notification No. 41/2024-25

Amendment in Import Policy Condition of ITC HS Codes 85423100, 85423900, 85423200, 85429000 and 85423300 covered under Chapter 85 of ITC (HS), 2022, Schedule-1 (Import Policy)

29-11-2024 NOTIFICATION NO. 84/2024-CUSTOMS (N.T.)

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

29-11-2024 SEZ - NOTIFICATION No. S.O. 5179(E)

Central Government rescinds the Notification Numbers S.O. 2394 (E) dated 30.09.2010 and S.O. 260 (E) dated 10.02.2012

29-11-2024 SEZ - NOTIFICATION No. S.O. 5181(E)

Central Government rescinds the Notification Number S.O. 2583 (E) dated 09.10.2009

29-11-2024 SEZ - NOTIFICATION No. S.O. 5182(E)

Central Government de-notifies an area of 22.9187 hectares, thereby making the resultant area as 91.8521 hectares at Village Matoda, Sari and Chachanvadi Vasna on National Highway-8-A, Taluk Sanand, District Ahmedabad in the State of Gujarat

29-11-2024 SEZ - NOTIFICATION No. S.O. 5184(E)

Central Government de-notifies an area of 1.4787 hectares, thereby making resultant area as 8.6979 hectares at Rajiv Gandhi Infotech Park, Phase-I, Hinjewadi Pune, in the State of Maharashtra

29-11-2024 SEZ - NOTIFICATION No. S.O. 5183(E)

Central Government notifies an additional area of 37.6980 hectares, thereby making the total area of the Special Economic Zone as 588.6514 hectares at Gopalpur, District Ganjam, in the State of Odisha

29-11-2024 SEZ - NOTIFICATION No. S.O. 5185 (E)

Central Government de-notifies an area of 0.7532 hectares, thereby making resultant area as 21.7468 hectares at Outer Ring Road, Devarabeesanhalli Village, VarthurHobli, Bengaluru East Taulk, Bengaluru in the State of Karnataka

29-11-2024 Customs - PUBLIC NOTICE No. 23/2024

Practice of assessment of Imports of Petroleum products under CTH 2710-Reg

28-11-2024 SEZ - NOTIFICATION No. S.O. 5180(E)

Central Government rescinds the Notification Number S.O. 503 (E) dated 28.02.2013

28-11-2024 Customs - PUBLIC NOTICE No. 59 / 2024

Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 - reg.

26-11-2024 FTP - Notification No. 40/2024-25

Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act 2024 (No. 2 of 2024) dated 16.08.2024

26-11-2024 Customs - PUBLIC NOTICE No. 57/2024

Extension of validity of CAVR Order No. 01/2023-Customs under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 in respect of Linear Alkyl Benzene.

22-11-2024 NOTIFICATION NO. 25/2024-CUSTOMS (ADD)

Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th March, 2021

21-11-2024 Circular No. 26/2024-Customs

Clarifications on the applicability of concessional duty under IGCR Rules, 2022 in certain instances

21-11-2024 Circular No. 25/2024-Customs

Implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022

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11-12-2024 (2024) TaxCorp(IDT) 9988 (GST)

HC : Allahabad HC Quashes Tax Order Due to Procedural Irregularities in Issuance of Notice

09-12-2024 (2024) TaxCorp(IDT) 9976 (Service Tax)

CESTAT : Assessment Approvals and Refunds: CESTAT Rules in Favor of GE Power Systems India Regarding Cenvat Credit Transition to GST

09-12-2024 (2024) TaxCorp(IDT) 9975 (Excise)

CESTAT : CESTAT Kolkata Grants Interest on Delayed Refund to 100% EOU Following Tribunal's Direction

09-12-2024 (2024) TaxCorp(IDT) 9974 (Excise)

HC : Madras HC Rules in Favor of Assessee under SVLDRS; Orders Payment of Interest Despite Delayed Submission Due to COVID-19

09-12-2024 (2024) TaxCorp(IDT) 9973 (Customs)

HC : Bombay HC Clarifies Distinction Between Section 130 and Section 28KA of Customs Act—Dismisses Revenue’s Request to Condone 865-Day Delay in Appeal Against Customs AAR Ruling

09-12-2024 (2024) TaxCorp(IDT) 9972 (Customs)

HC : Madras HC Clarifies Refund Eligibility Amidst Duty Drawback Dispute; Reiterates Legal Framework for Assessment of Shipping Bills

09-12-2024 (2024) TaxCorp(IDT) 9966 (GST)

HC : Legal Order Quashed: Allahabad HC Rules on Due Process in Tax Demands

09-12-2024 (2024) TaxCorp(IDT) 9965 (GST)

HC : Madras High Court Rules on Due Process in GST Assessment: Madras HC Overturns Order for Personal Hearing on Input Tax Credit Dispute

09-12-2024 (2024) TaxCorp(IDT) 9964 (GST)

HC : Allahabad HC Nullifies Demand Order, Directs Fresh Notice for Proper Compliance

09-12-2024 (2024) TaxCorp(IDT) 9963 (GST)

HC : Madras HC Orders Lifting of Bank Account Attachment After Partial Tax Recovery, Ensuring Adequate Hearing Opportunity for Assessee

09-12-2024 (2024) TaxCorp(IDT) 9962 (GST)

HC : Telangana HC Rules TDS Deduction for Multi-State Construction Invoices Was Improper

19-11-2024 (2024) TaxCorp(IDT) 9861 (Excise)

SC : CENVAT Credit on Co-Generation Power Plant: SC Dismisses Revenue’s SLP Against Chhattisgarh HC Ruling

19-11-2024 (2024) TaxCorp(IDT) 9860 (Excise)

HC : Chhattisgarh High Court Upholds Assessee's Appeal on Cenvat Credit for Captive Power Plant

19-11-2024 (2024) TaxCorp(IDT) 9859 (Service Tax)

CESTAT : CESTAT Clarifies Tax Applicability of License Fees and Goodwill Transfer for Legal Consultancy Services

19-11-2024 (2024) TaxCorp(IDT) 9858 (Customs)

HC : Delhi HC Overturns Customs Authority's Order on Duty Drawback for Exporter, Affirms Validity of Third-Party Payments

18-11-2024 (2024) TaxCorp(IDT) 9854 (GST)

HC : Madras High Court Allows Assessee to Clarify Discrepancies in GSTR Filings while Lifting Bank Attachment

18-11-2024 (2024) TaxCorp(IDT) 9853 (GST)

HC : Allahabad HC Overturns Tax Seizure Order, Confirms Rights of Assessees Amidst Technical Glitches

18-11-2024 (2024) TaxCorp(IDT) 9852 (GST)

HC : Karnataka HC Overturns GST Registration Cancellation, Affirms Taxpayer's Operational Status at Principal Place of Business

14-11-2024 (2024) TaxCorp(IDT) 9838 (VAT)

HC : Revocation of Enhanced Turnover by Allahabad HC: Assessee's Taxable Turnover Affirmed

14-11-2024 (2024) TaxCorp(IDT) 9837 (Customs)

CESTAT : Legal Classification of Amino Acids and Whey Protein Upheld by CESTAT Delhi

14-11-2024 (2024) TaxCorp(IDT) 9836 (GST)

HC : Punjab and Haryana HC Upholds IGST on Expat Salaries, Refuses Writ Petition Based on Factual Questions

13-11-2024 (2024) TaxCorp(IDT) 9833 (VAT)

SC : Supreme Court Overturns Andhra Pradesh High Court Decision on Interstate Transfer F-Forms, Imposes Costs for Non-compliance

12-12-2024 (2024) TaxCorp(IDT) 9827 (GST)

HC : Karnataka High Court Orders Immediate Unblocking of Electronic Credit Ledger Following K-9 Enterprises Ruling

12-12-2024 (2024) TaxCorp(IDT) 9826 (GST)

HC : Kerala High Court Permits Additional Time for Input Tax Credit Uploads Amid Technical Issues

12-12-2024 (2024) TaxCorp(IDT) 9825 (GST)

HC : HC Clarifies Requirement for Adequate Notice in Tax Assessments, Affirming 15-Day Notice Period for Assessments via Non-Traditional Channels

12-12-2024 (2024) TaxCorp(IDT) 9824 (Excise)

CESTAT : CESTAT Mumbai Rules in Favor of Mahanagar Gas Ltd on Excise Duty Demand

12-12-2024 (2024) TaxCorp(IDT) 9823 (Service Tax)

CESTAT : CESTAT Kolkata Affirms Sizing and Packaging as Manufacturing Processes, Exempting Taxes on Ferro Products

12-12-2024 (2024) TaxCorp(IDT) 9822 (Service Tax)

CESTAT : CESTAT Kolkata Overturns Extended Tax Demand on Amusement Park: No Willful Suppression in Service Tax Collection

13-11-2024 (2024) TaxCorp(IDT) 9821 (Customs)

SC : SC Upholds Bombal HC Ruling on Betel Nuts Classification, Dismisses Revenue’s SLP

12-12-2024 (2024) TaxCorp(IDT) 9820 (Service Tax)

CESTAT : Software Sold by Tally-India Classified as 'Goods'; CESTAT Bangalore Drops Service Tax Demand

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