TaxCorp Excise & Customs

Excise & Customs Highlights

30-04-2025 (2025) TaxCorp(IDT) 136092 (CESTAT-KOLKATA)

CESTAT Kolkata Overturns Central Excise Duty on Clubbed Purchase Value; No Evidence Supporting Dummy Unit Allegation - The Tribunal’s decision makes it clear that, in the absence of substantive evidence establishing that a supplier is a dummy unit or related party under Central Excise law, clubbing of the purchase value with the manufacturer’s own clearances for the purpose of denying SSI exemption is impermissible. Assessees facing similar demands should ensure their trading and manufacturing activities are clearly reflected in their financial statements and that there is no evidence of interdependence or dummy arrangements.

30-04-2025 (2025) TaxCorp(IDT) 136091 (CESTAT-KOLKATA)

CESTAT Kolkata Rules Clubbing of Clearances Impermissible Where Final Manufacture Occurs in Rural Area - Based on the tribunal’s ruling, the clearances of M/s Exotic Industries (India) and M/s Shanti International cannot be clubbed for central excise purposes when the final manufacture and branding of the goods occur in a rural area, with no evidence of manufacturing at the appellant’s urban premises. The appellant is thus entitled to SSI exemption under Notification No. 8/2003-CE dated 01.03.2003 (as amended), and the department’s demand for duty based on clubbed clearances is not tenable in law.

30-04-2025 (2025) TaxCorp(IDT) 136090 (CESTAT-CHANDIGARH)

CESTAT Chandigarh Quashes Heavy Penalties Imposed on Job-Workers for Alleged Collusion in Fraudulent CENVAT Credit Claim - The Tribunal’s decision underscores the necessity for Revenue authorities to establish a clear, evidence-based link between the actions of an assessee and the alleged offence before invoking penal provisions. In the absence of documentary evidence or concrete action demonstrating collusion, penalties under Rule 26 cannot be sustained. The authorities must also ensure the quantum of penalty is commensurate with the gravity of the alleged contravention and the actual amount involved.

30-04-2025 (2025) TaxCorp(IDT) 136089 (CESTAT-CHANDIGARH)

CENVAT Credit on GTA Services Allowed Despite Absence of ISD Registration at Head Office: CESTAT Chandigarh - Based on the Tribunal’s findings and the binding precedent of Dashion Ltd v. Union of India & Others, it is actionable for assessees to ensure thorough documentation and transparency in the distribution of CENVAT credit, even in the absence of ISD registration. The Tribunal’s decision underscores that such procedural lapses are curable, and credit cannot be denied if substantive compliance is demonstrated.

22-04-2025 (2025) TaxCorp(IDT) 136088 (HC-DELHI)

Delhi High Court Quashes Directors’ Liability for Company’s Export Defaults: No Personal Notice, No Vicarious Responsibility Post-Liquidation - The Delhi High Court set aside the impugned order and the four Orders-in-Original, holding that Directors cannot be held vicariously liable for offences committed by the Company in the absence of specific allegations and without following the due process of law. The Court underscored that notices must be individually addressed and duly served; after liquidation, all proceedings must involve the Official Liquidator. The petition was accordingly disposed of, and all orders fastening liability on the Petitioner were quashed.

01-05-2025 (2025) TaxCorp(IDT) 136087 (CESTAT-AHMEDABAD)

CESTAT Ahmedabad Sets Aside Limitation Bar on Refund of Amounts Paid Under Protest During Investigation - The decision establishes that amounts deposited under protest during investigation, which are later found to be unwarranted due to a favourable appellate order, must be refunded to the assessee without invoking the limitation period under Section 27 of the Customs Act, 1962. The impugned order of the Commissioner was set aside, and the appeal was allowed. Assessees are entitled to receive such refunds as a consequential relief of appellate decisions, and there is no requirement to file a refund application within the limitation period in such circumstances.

30-04-2025 (2025) TaxCorp(IDT) 136086 (CESTAT-BANGALORE)

CESTAT Bangalore Moderates Penalty on Customs Broker for Procedural Lapses in Import Misdeclaration Case; Partial Forfeiture of Security Deposit Upheld - The CESTAT Bangalore’s decision clarifies that Customs Brokers must maintain strict vigilance and proactively advise importers, especially in cases involving cross-office filings. However, once KYC and documentary verification under Regulation 10(n) are completed, brokers are not mandated to probe deeper into the importer’s background unless red flags are apparent. The ruling also establishes that penalties and forfeitures should be proportionate to the established violations and circumstances.

30-04-2025 (2025) TaxCorp(IDT) 136085 (CESTAT-BANGALORE)

CESTAT Bangalore Quashes Customs Valuation Order: Denial of Cross-Examination and Flawed Comparable Evidence Vitiate Proceedings - On a close reading of the Tribunal’s decision, it is clear that customs authorities must strictly adhere to the sequential methodology prescribed under the Valuation Rules and cannot arbitrarily reject declared transaction values without cogent evidence and reasoned orders. The denial of cross-examination rights further vitiates the proceedings. Hence, any order passed in violation of prescribed procedures and principles of natural justice is liable to be set aside. Assessees confronted with similar circumstances should promptly contest such orders, seeking strict compliance with procedural rights and evidentiary requirements.

30-04-2025 (2025) TaxCorp(IDT) 136084 (CESTAT-KOLKATA)

Court Quashes Central Excise Duty Demand for Biris; No Evidence of Clandestine Manufacture Established - The CESTAT's decision underscores noteworthy principles in excise law, highlighting:

The absence of direct evidence linking unlabelled biris to clandestine activities negates presumptive guilt.
Clandestine clearance allegations require robust evidence which was not presented.
Given the lack of basis for duty demands, penalties and interest assessments arising from the impugned order are rendered moot.
This ruling establishes that the administrative authorities must exercise rigorous diligence in substantiating their claims with identifiable and tangible evidence before imposing harsh penalties.

30-04-2025 (2025) TaxCorp(IDT) 136083 (CESTAT-HYDERABAD)

Clandestine Manufacture and Removal: CESTAT Upholds Duty Demands Based on Evidence and Admitted Statements - The decision hands down a solid affirmation of duty demands and penalties centered on a comprehensive evaluation of corroborative documents, the Managing Director's admissions, and dealer testimonies reinforcing the allegations of clandestine operations. It underscores that in the realm of clandestine activities, declarations and corroborative records from pivotal personnel are paramount in reinforcing penal actions.

30-04-2025 (2025) TaxCorp(IDT) 136082 (CESTAT-NEW DELHI)

Legal Crux in Clandestine Manufacture Case: Conclusive Evidence of Discrepancies in Production Records - The tribunal's decision crystallizes that clandestine manufacture can be substantiated through indirect evidence, particularly through discrepancies across production records. It affirms that the extended limitation period applies where suppression of facts is proven, leading to sustained demands for interest and penalties. Moreover, insolvency proceedings do not obstruct adjudication on the merits of appeals concerning tax and duty obligations.

30-04-2025 (2025) TaxCorp(IDT) 136081 (CESTAT-BANGALORE)

Customs Value Redetermination Ruled Invalid: CESTAT Directs Restoration of Sale Value for Replacement Goods - The ruling by the CESTAT reaffirmed that the re-determination of value based solely on the supplier's list price without adequate justification is untenable, leading to the directive for the customs authorities to restore the sale value of the contested goods. The decision underscores the necessity for adherence to established customs value procedures and emphasizes the importance of fair administrative practice in customs operations.

30-04-2025 (2025) TaxCorp(IDT) 136080 (CESTAT-NEW DELHI)

Legal Challenges in Customs Valuation: CESTAT New Delhi Overturns Re-Assessment Lacking Legal Basis - The CESTAT's ruling signifies a crucial reaffirmation of legal standards concerning customs valuation, emphasizing the necessity for procedural compliance, particularly regarding the issuance of speaking orders for reassessments. Assessing Officers must establish a clear rationale for changes in transaction values, supported by legal provisions, to ensure enforceability and maintain legal integrity in assessments. Importers are advised to vigilantly monitor customs assessments to guarantee that practices conform to established legal requirements.

26-02-2025 (2025) TaxCorp(IDT) 136079 (CESTAT-KOLKATA)

CESTAT Kolkata Confirms Classification of Multimedia Speakers under CTH 8518, Resolving Long-Standing Dispute - In light of the CESTAT’s ruling, it is imperative for stakeholders importing multimedia speakers to ensure that they are classified under CTH 8518. This classification not only aligns with prior judicial findings but also provides a definitive framework to mitigate any discrepancies in future customs evaluations. Importers should conduct thorough checks and maintain documentation supporting this classification to optimize compliance and avoid customs disputes.

28-04-2025 (2025) TaxCorp(IDT) 136078 (SC)

Supreme Court Upholds Constitutional Validity of Notification on Interest Payable for CVD and SAD under CT Act - The dismissal of the special leave petition by the Supreme Court reinforces the constitutional legitimacy of Notification No. 18/2015-Cus regarding the liability of interest on CVD and SAD. This decision elucidates the binding nature of the existing legal provisions, and obligates assessees to maintain compliance with interest payments associated with customs duties. Assessees are urged to engage in diligent accounting practices and proactive financial management to avoid non-compliance penalties.

29-04-2025 (2025) TaxCorp(IDT) 136077 (CESTAT-CHANDIGARH)

CESTAT Rulings Affirm Refund Eligibility for Cess under Area-Based Exemption - The CESTAT decision effectively underscores the legal principle that education cess and secondary & higher education cess are not categorized as duties of excise, thereby warranting the refund of any payments made under these categories. Businesses should revisit their previous cess payments and consider filing for refunds where applicable, acting promptly within any statutory timelines to capitalize on this ruling. It is crucial for assessees to stay compliant with the legal framework and keep abreast of similar judicial developments to take advantage of available tax relief.

13-12-2024 (2025) TaxCorp(IDT) 136076 (CESTAT-KOLKATA)

CESTAT Kolkata Ruling: Transportation Charges Not Included in Assessable Value for Central Excise Duty - This decision reaffirms the established principle that transportation costs borne by the buyer, which are separately reflected in invoices, cannot be amalgamated into the assessable value of goods for Central Excise purposes. Stakeholders in industries involving manufacturing and transportation should focus on ensuring that their pricing structures adhere to guidelines about assessable value computation, particularly regarding freight charges. Any misinterpretations of duty liability could lead to unnecessary tax burdens.

11-12-2024 (2025) TaxCorp(IDT) 136075 (CESTAT-KOLKATA)

No Additional Excise Duty on Pre-Budget Stock Under Finance Act, 2014 - The ruling by CESTAT Kolkata establishes a binding precedent, reaffirming that the imposition of Additional Excise Duty on stocks manufactured prior to the levy’s introduction is unlawful. Thus, assessees are encouraged to review their tax exposure concerning similar levies and to ensure that potential liabilities on pre-budget stocks are adequately managed.

09-12-2024 (2025) TaxCorp(IDT) 136074 (CESTAT-KOLKATA)

CESTAT Ruling Clarifies Valuation Method for Physician’s Samples in Central Excise Duties - As established by the tribunal's ruling, the valuation of physician's samples is clearly defined and must comply with Section 4(1)(a) of the Central Excise Act, 1944. The legal framework necessitates that businesses dealing with such samples adopt the pro rata method of valuation based on actual market prices of similar medicaments. This decision highlights the importance of adhering to proper valuation rules and government circulars in assessing liability for excise duties in future transactions involving physician samples.

22-04-2025 (2025) TaxCorp(IDT) 136073 (HC-DELHI)

Delhi High Court Declares Petitioner Not Personally Liable for Company’s Export Obligations - The Delhi High Court's ruling elucidates the stringent requirements for establishing personal liability of directors in cases relating to export obligations. Directors must be directly and specifically implicated in allegations concerning non-compliance to be held accountable. The judgment reinforces the necessity of timely action by authorities in matters related to corporate regulations and establishes a clear precedent that must be adhered to in future similar cases.

15-04-2025 (2025) TaxCorp(IDT) 136072 (HC-ALLAHABAD)

Anticipatory Bail Granted to Accused in Customs Smuggling Case amid Legal Precedents and Lack of Direct Recovery - In light of the existing evidence and the legal framework surrounding anticipatory bail, it is concluded that the applicant, Avijit Manna, successfully demonstrated that the charges under Section 135 of the Customs Act have not yet been substantiated. Therefore, he is entitled to anticipatory bail from the charges as the prosecution has yet to establish a direct connection to the alleged offence, supported further by the lack of recovery against him.

28-04-2025 (2025) TaxCorp(IDT) 136071 (CESTAT-AHMEDABAD)

Striking Down Penalty on Customs Broker but Upholding Charges Against Business Development Associate in Customs Act Violation Case - Based on the outcomes of the case:

Mahendra N. Thacker, as a Customs Broker, cannot be held liable for penalties under Section 46 of the Customs Act because the duty is imposed on the importer, and no violations were adequately demonstrated against him.
Conversely, Rajiv Sahni is liable for penalties as he actively facilitated the diversion of imported HSD contrary to existing regulations and is penalized for his involvement in circumventing statutory compliance.

01-04-2025 (2025) TaxCorp(IDT) 136070 (CESTAT-NEW DELHI)

Revocation of Customs Broker License Overturned: Key Ruling on Compliance Responsibilities and Fraudulent Misuse of Export Schemes - The tribunal found that the customs broker did not fail in its obligations under Regulation 10(n) of CBLR 2018. It concluded that the previous order was flawed in determining a violation based on events occurring post-verification. As such, the CESTAT set aside the impugned order dated April 5, 2021, allowing the appeal. This ruling serves as a definitive interpretation of the capacities and limitations of customs brokers’ responsibilities regarding documentation verification.

28-04-2025 (2025) TaxCorp(IDT) 136069 (SC)

Supreme Court Rules Against Duty Demand from Re-classification of Benzene and Toluene; Tests Found Inadequate - The Supreme Court's ruling established that the re-classification of Benzene and Toluene was baseless due to the reliance on undisclosed and inadequate test reports. Moreover, the failure of the authorities to comply with essential procedural requirements under Rule 9B invalidated any notion of provisional assessments for the months of January and February 1993. This judgment signals a crucial admonition to tax authorities about adhering strictly to procedural regulations in the classification of products and the assessment of duties.

25-04-2025 (2025) TaxCorp(IDT) 136068 (HC-BOMBAY)

Bombay High Court Rules on Rebate Claim Rejection for Exported Goods, Clarifies Double Benefit Doctrine - The Bombay High Court's decision reinforces that manufacturers/exporters are legally entitled to avail of rebate on excise duties for exported goods under Rule 18 of the Central Excise Rules, 2002, alongside claiming duty drawbacks on inputs as per the Drawback Rules. This ruling elucidates the doctrine that claiming benefits derived from different tax layers does not constitute a double benefit. Thus, manufacturers/exporters should strategically navigate the excise and customs duty framework to optimize their claims without fear of rejection on the grounds of double benefits.

25-04-2025 (2025) TaxCorp(IDT) 136067 (CESTAT-NEW DELHI)

CENVAT Credit Eligibility Challenged: CESTAT Rules on Registration and Input Utilization Amidst Separate Entities - The CESTAT's decision underscores the necessity for manufacturing entities to ensure compliance with registration requirements under Excise Laws before claiming CENVAT credit. The ruling serves as a clarion call for strict adherence to registration timelines and procedures especially in scenarios where entities commence operations post taxing events. It is prudent for entities operating under shared management to delineate their operational frameworks to mitigate the risk of infructuous demands and precarious credit claims.

07-04-2025 (2025) TaxCorp(IDT) 136066 (HC-DELHI)

Customs Jurisdiction Reaffirmed: Delhi High Court Validates DRI's Authority to Issue Show Cause Notices - In light of the Delhi High Court’s affirmation regarding the jurisdiction of DRI officers, stakeholders in the customs sector, including importers and customs law practitioners, should adapt their compliance strategies accordingly. The clear interpretation provided by the court underscores the necessity for importers to engage proactively with DRI inquiries and respond to SCNs promptly, given the reaffirmed authority of DRI officers. Businesses should ensure that their customs compliance frameworks adequately address the risks associated with DRI oversight.

21-04-2025 (2025) TaxCorp(IDT) 136065 (CESTAT-ALLAHABAD)

Vehicle Confiscated for Smuggling: Knowledge of Illicit Goods Not a Ground for Vehicle Release - The decision reinforces that confiscation of conveyances involved in smuggling activities is mandatory in the absence of proven lack of knowledge or intent. While the imposition of penalties can be influenced by knowledge and intent, vehicle confiscation is immune to these considerations. The tribunal's adjustment of the redemption fine to reflect a proportionate rate indicates a renewed emphasis on fair penalties aligned with market values.

21-04-2025 (2025) TaxCorp(IDT) 136064 (CESTAT-AHMEDABAD)

Misrepresentation of Imported Goods Quantity: CESTAT Ahmedabad Decision Highlights Key Legal Principles - The ruling from CESTAT Ahmedabad establishes that the declared transaction value must be sustained where no additional monetary remittance beyond the invoiced amount can be substantiated. It provides clear guidance that in instances where goods are marketed by units, fluctuations identified in weight during customs assessments do not substantiate a re-evaluation of the transaction value. Accordingly, importers should ensure that their documentation accurately reflects the nature of their goods, emphasizing unit counts as pertinent to customs declarations.

06-12-2024 (2025) TaxCorp(IDT) 136063 (CESTAT-BANGALORE)

Import Classification of Software Licenses Associated with Hardware - The CESTAT Bangalore's ruling decisively indicates that the classification of the software license in paper form associated with the DCS hardware does not merit classification under CTH 8538 9000. Importers should align future import classifications with aligned legal interpretations as elaborated in the references, ensuring they leverage favorable classifications leading to lower duty implications.

17-05-2025 Instruction No. 11/2025-Customs

Port restriction on import of certain goods from Bangladesh to India – Insertion of a new Para 19 under ‘General Notes Regarding Import Policy’ under ITC (HS), 2022 Schedule 1 (Import Policy)

17-05-2025 FTP - Notification No. 07/2025-26

Port restriction on import of certain goods from Bangladesh to India - Insertion of a new Para 19 under 'General Notes Regarding Import Policy' under ITC (HS), 2022 Schedule 1 (Import Policy)

16-05-2025 DGFT - Public Notice No. 07/2025-26

Amendments in Standard Input Output Norms (SION) A-1303

15-05-2025 NOTIFICATION NO. 34/2025-CUSTOMS (N.T.)

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

14-05-2025 SEZ - NOTIFICATION No. S.O. 2213 (E)

Kandla Special Economic Zone Authority - Name of members notified - Amendment in Notification S.O.2938(E) dated 30.06.2023

13-05-2025 Instruction No. 10/2025-Customs

Arrest Report and Incident Report (where arrest not made) – revised formats

11-05-2025 Circular No. 16/2025-Customs

Anti-Dumping Duty on imports of "Titanium Dioxide" originating in or exported from China PR — Implementation

10-05-2025 NOTIFICATION NO. 03/2025-CUSTOMS (CVD)

Seeks to impose CVD on imports of "Textured tempered coated and uncoated glass" originating in or exported from Vietnam for a period of 5 years

10-05-2025 NOTIFICATION NO. 12/2025-CUSTOMS (ADD)

Seeks to impose Anti Dumping Duty on imports of ‘Titanium Dioxide’ originating in or exported from China PR

09-05-2025 Instruction No. 09/2025-Customs

Closing of the Integrated Check Post, Attari for all types of incoming and outgoing passengers and movement of goods.

09-05-2025 NOTIFICATION No. 29/2025-Customs

Seeks to exempt works of art and antiques from Basic Customs Duty.

08-05-2025 NOTIFICATION No. 09/2025-Customs (ADD)

Seeks to levy anti-dumping duty on imports of 'Glufosinate and its salt' imported from China PR for a period of 5 years, on the recommendations of DGTR

08-05-2025 NOTIFICATION No. 10/2025-Customs (ADD)

Seeks to impose anti-dumping duty on import of Sodium citrate originating in or exported from China RP for a period of further 5 years.

08-05-2025 NOTIFICATION No. 11/2025-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 5 Years.

07-05-2025 DGFT - Public Notice No. 06/2025-26

Amendments in Standard Input Output Norms (SION) A-1294

06-05-2025 DGFT - Public Notice No. 04/2025-26

Amendments to Para 10.10 of the Handbook of Procedures (HBP) 2023 - Revised Framework for Stock & Sale Authorization of SCOMET Items

06-05-2025 DGFT - Public Notice No. 05/2025-26

Reinstatement and amendment of Standard Input Output Norms (SION C-888)

05-05-2025 Instruction No. 08/2025-Customs

Closing of the Integrated Check Post, Attari for all types of incoming and outgoing passengers and movement of goods

03-05-2025 Instruction No. 07/2025-Customs

Prohibition on import or transit of all goods originating in or exported from Pakistan – Insertion of Para 2.20A of Foreign Trade Policy (FTP), 2023

02-05-2025 FTP - Notification No. 06/2025-26

Prohibition on Import or transit of all goods originating in or exported from Pakistan- Insertion of Para 2.20A of Foreign Trade Policy (FTP) 2023

01-05-2025 SEZ - NOTIFICATION No. S.O. 1983(E)

Central Government de-notifies an area of 529.4586 hectares, thereby making resultant area as 1152.9445 hectares at Village Dahej, Ambheta, Luvara, Suva, Lakhigam and Jageshwar in Taluk Vagra, District Bharuch in the State of Gujarat

01-05-2025 SEZ - NOTIFICATION No. S.O. 1984(E)

Central Government notifies an additional area of 88.02 hectares, as a part of above Special Economic Zone, thereby making the total area of the Special Economic Zone as 1377.4622 hectares at Jamnagar, in the State of Gujarat

01-05-2025 SEZ - NOTIFICATION No. S.O. 1985(E)

Central Government de-notifies an area of 13.297 hectares, thereby making resultant area as 139.300 hectares at Sholinganallur, Sholinganallur Taluk, Chennai District in the State of Tamil Nadu

30-04-2025 NOTIFICATION NO. 02/2025-CUSTOMS (CVD)

Seeks to amend Notification No. 05/2024-Customs (CVD) dated the 11th September, 2024 so as to align with changes made vide Finance Act, 2025

30-04-2025 NOTIFICATION NO. 08/2025-CUSTOMS (ADD)

Seeks to amend various Customs Notifications so as to align them with changes made vide Finance Act, 2025

30-04-2025 NOTIFICATION No. 33/2025-CUSTOMS (N.T.)

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

30-04-2025 NOTIFICATION NO. 25/2025-CUSTOMS

Seeks to amend various Customs Notifications to align them with changes made vide Finance Act, 2025

30-04-2025 NOTIFICATION NO. 26/2025-CUSTOMS

Seeks to rescind Notification No. 04/2025-Customs dated the 1st February, 2025 - Withdrawal of exemption from the import duty on goods since the BCD (Tariff) itself has been rationalized w.e.f. 1.5.2025

30-04-2025 NOTIFICATION NO. 27/2025-CUSTOMS

Seeks to amend Second Schedule to the Customs Tariff Act, to align it with changes made in the First Schedule to the Customs Tariff Act vide Finance Act, 2025.

30-04-2025 NOTIFICATION NO. 28/2025-CUSTOMS

Seeks to amend Notification no. 27/2011-customs dated 1 st March, 2011 and Notification No. 22/2024-Customs, dated 2 nd April, 2024 to align them with the changes made in the Second Schedule to the Customs Tariff Act.

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Query - Eligibility for Input Tax Credit on Passenger Vehicle Purchased by Educational Institution

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Query - GST Reporting for Real Estate Developers Post Completion Certificate

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19-05-2025 (2025) TaxCorp(IDT) 11017 (GST)

HC : Orissa High Court Sets Aside Disallowance of ITC to Kerosene Oil Distributor, Faults Authorities for Denial of Opportunity and Lack of Evidence

19-05-2025 (2025) TaxCorp(IDT) 11015 (GST)

HC : Allahabad High Court Refuses to Entertain Writ Against GST ITC Fraud Allegations, Upholds Section 74 Proceedings for Non-Existent Supplier Transactions

19-05-2025 (2025) TaxCorp(IDT) 11014 (GST)

AAR : Gujarat AAR Denies ITC on Imported Spare Parts Used for Warranty Repairs, Despite IGST Credit in GSTR-2B

19-05-2025 (2025) TaxCorp(IDT) 11009 (GST)

AAR : Gujarat AAR Determines 'Sada Tambaku with Lime' is Taxable Under HSN 2403 99 10 with 28% GST and Compensation Cess

18-05-2025 (2025) TaxCorp(IDT) 11008 (GST)

HC : Court Quashes Provisional Attachment of Bank Accounts Under CGST Act: Revenue Failed to Justify Action

19-05-2025 (2025) TaxCorp(IDT) 11007 (GST)

HC : Delhi HC Directs DGGI to Investigate Alleged Input Tax Credit Abuse Amid Commonalities with Prior Cases

19-05-2025 (2025) TaxCorp(IDT) 11006 (GST)

HC : Telangana High Court Allows 22-Day Delay in Filing Appeal on AAR Ruling Regarding Taxability of Hostel Rent for Weaker Sections

19-05-2025 (2025) TaxCorp(IDT) 11005 (GST)

HC : Madras HC Condones Delays in Filing Appeals Due to Ill-health and Auditor Inaction

18-05-2025 (2025) TaxCorp(IDT) 10999 (GST)

HC : Madhya Pradesh HC Clarifies GST Exclusion from Minimum Wages in Manpower Services

15-05-2025 (2025) TaxCorp(IDT) 10990 (GST)

AAR : No Input Tax Credit Admissible for Construction Inputs in Factory Expansion: Gujarat AAR Decision

15-05-2025 (2025) TaxCorp(IDT) 10989 (GST)

HC : Jharkhand HC Declares Scrutiny Notices for GST Transactions Unsupported by Law

15-05-2025 (2025) TaxCorp(IDT) 10988 (GST)

HC : Delhi HC Cracks Down on Fraudulent Input Tax Credit Claims: Over Rs. 115 Crores at Stake

15-05-2025 (2025) TaxCorp(IDT) 10987 (GST)

HC : Karnataka High Court Orders Immediate Unblocking of Electronic Credit Ledger for Petitioner, Citing Lack of Hearing and Insufficient Justification

14-05-2025 (2025) TaxCorp(IDT) 10985 (Customs)

HC : Delhi HC Invalidates Magistrate's Order, Upholds DRI’s Authority in Smuggling Case

14-05-2025 (2025) TaxCorp(IDT) 10984 (Service Tax)

CESTAT : CESTAT Chennai Denies Refund of Service Tax on Development Charges Due to Limitation Issues

14-05-2025 (2025) TaxCorp(IDT) 10983 (Customs)

CESTAT : CESTAT Kolkata Reverses IGST Demand of ₹1.05 Crore on Dabur India for ‘Lemoneez’ Import, Classifies it as Citrus Juice Rather than Soft Drink Concentrate

14-05-2025 (2025) TaxCorp(IDT) 10982 (Service Tax)

CESTAT : CESTAT Delhi Partially Upholds Appeal by AMWAY Distributor; Confirms Service Tax Demand but Denies Penalty

14-05-2025 (2025) TaxCorp(IDT) 10981 (GST)

HC : Allahabad HC Upholds Revenue's Demand Post-Registration Cancellation, Emphasizes Assessee's Admission of Liability

14-05-2025 (2025) TaxCorp(IDT) 10980 (GST)

HC : Delhi HC Facilitates Assessee’s GST Re-Credit Claim Resolution via GST Network

14-05-2025 (2025) TaxCorp(IDT) 10979 (GST)

HC : Allahabad HC Overturns Penalty Imposed Due to Incomplete E-Way Bill, Upholding Legal Principle Against Tax Evasion

14-05-2025 (2025) TaxCorp(IDT) 10978 (GST)

HC : Andhra Pradesh High Court Overturns Revenue Orders Lacking Document Identification Numbers, mandating Re-assessment

13-05-2025 (2025) TaxCorp(IDT) 10975 (Service Tax)

CESTAT : CESTAT Delhi Declares Educational Consultancy as Export of Services, Exempting Providers from Intermediary Classification

13-05-2025 (2025) TaxCorp(IDT) 10971 (GST)

SC : Court Strikes Down CBIC Circular Limiting Refund of Unutilised ITC for Edible Oils Producers as Unlawful, Upholding Equity in GST Refunds

13-05-2025 (2025) TaxCorp(IDT) 10970 (GST)

HC : Andhra Pradesh HC Critiques Goods Seizure Procedure, Mandates Compliance with GST Act

13-05-2025 (2025) TaxCorp(IDT) 10969 (GST)

HC : Gujarat High Court Directs Assessee to Review Appeal Process Before Challenging Mineral Royalty Recovery Order

14-05-2025 (2025) TaxCorp(IDT) 10968 (GST)

HC : Madras High Court Directs Assessee to Utilize Appeal Remedy Following Assessment Order for 2020-21

13-05-2025 (2025) TaxCorp(IDT) 10964 (Excise)

SC : Supreme Court Empowers Assessees to Challenge Assessment Orders Based on Cross-Examination Rights

14-05-2025 (2025) TaxCorp(IDT) 10963 (Excise)

SC : Supreme Court Upholds CESTAT Decision on Concessional Excise Duty for Cement Supplied to Industrial Consumers

12-05-2025 (2025) TaxCorp(IDT) 10962 (GST)

AAR : Housekeeping Services Provided to IIITDM Not Exempt from GST: Tamil Nadu AAR Ruling

12-05-2025 (2025) TaxCorp(IDT) 10959 (GST)

HC : Electronic Appeal Remanded for Consideration on Merits Amid Change in Filing Requirements

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