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It is seen that the appellant has not been able to demonstrate that they had made any provisional assessment in respect of the respondent. It is also …

Firstly the appellant’s representative have given statement which is exculpatory and have also explained that it is only quotation and no goods have been…

The said issue came before this Tribunal in the case of M/S MEDISPRAY LABORATORIES PVT. LTD., M/S MEDITAB SPECIALITIES PVT. LTD., AND M/S OKASA PVT. LTD.…

There can be no manner of doubt that the application for refund, pursuant to a Notification issued under section 11C (1) has to be made within six months…

As per the fact of the present case in view of the chartered engineer certificate submitted by the appellant, the use of the goods is not under dispute…

The impugned goods are indeed poultry keeping machinery and merits classification under 84361000. The adjudicating authority has held that the miscellaneous…

Designated Authority under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 issued SVLDRS- 2 on 20.2.2020 and estimated an amount Rs. 2,90,314/-…

Appellants had not appeared on most of occasions or had requested adjournment in case the representative was present. On 17.01.2019 when application seeking…

After carefully perusing the material placed on record, it is not required to interfere with the impugned order passed by the Customs, Excise & Service…

It is manifest that the demand-cum-show cause notice dated 30.07.2013 has not attained finality in law in absence of any subsequent order confirming the…

This bench, in the case of ASTRIX LABORATORIES LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, HYDERABAD-I, has held Hon’ble High…

Joint Secretary, Ministry of Power, Government of India, vide certificate dated 16-12-2009, certified that it is a case of setting up of Power plant of…

This Court finds that as pointed out by the Learned Commissioner (Appeals) the language of the CA certificate leaves much to be desired. And therefore…

For the Supreme Court, the monetary limit determined is Rs. 2,00,00,000/-. In that view of the matter, the above appeals, admittedly, having monetary …

The issue is no more res-integra and stands finally decided by the decision of the Hon'ble Supreme Court in the case of M/S. UNICORN INDUSTRIES VERSUS…

The matter has been decided by Hon’ble Supreme Court in the appellant’s own case COMMISSIONER OF CENTRAL EXCISE, VADODARA VERSUS M/S VADILAL GASES LTD.…

The question involved in these appeals is covered against the appellant as per the judgment of this Court in Commissioner of Customs, Cochin v. GTN Textiles,…

In the instant case law of M/s. Munjal Showa Munjal Showa Ltd has no relevance as the same was pronounced, when import was made under forged license and…

The Form CA-5 which has been filed is incomplete and fails to record even the basics of the cases as per the impugned orders of the lower authorities.…

As regard the issue that when the IBC proceeding is undergoing and pending before the NCLT whether this appeal can be heard and disposed of. It is found…

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

Export duty exemption provided on exports of Bangalore Rose Onion - Seeks to amend notification No. 55/2022-Customs dated 31.10.2022. ...

SAED on production of Petroleum Crude and export of Aviation Turbine Fuel - entries substituted - Seeks to amend Notification No. 18/2022-Central Excise, dated the 19th July, 2022 ...

Exemption to the excisable goods - Prescribe rates of SAED for exports of petrol and diesel - Seeks to amend Notification No. 04/2022-Central Excise, dated the 30th June, 2022 ...

Exemption of deposits into ECL u/s 51A (4) of Customs Act, 1962 - date extented to 30th November, 2023 - Notification No. 18/2023-Customs (N.T.) as amended. ...

Exemption of deposits u/s section 51A (4) of the Customs Act, 1962 - effective date changed to 1st December, 2023 - Notification No. 19/2022-Customs (N.T.) dated the 30th March, 2022 as amended ...

Extension of RoDTEP scheme for exports made from 01.10.2023 ...

Implementation of the Trade Notice No. 07/2023-24 dated 08.06.2023 in reference to the pre-import condition under Advance Authorisation Scheme ...

Export of Non-Basmati White Rice (under HS code 1006 30 90) to UAE through National Cooperative Exports Limited (NCEL) ...

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - Supersession Notification No. 64/2023-Customs(N.T.), dated 6th September, 2023 ...

De-listing of agencies authorized to issue Certificates of Origin- (Non Preferential) from Appendix 2E of FTP, 2023 ...

Nomination in respect of U.S. Department of Justice's Intellectual Property Crimes Enforcement Network (IPCEN): Invitation for CBIC ...

Implementation of Ex-Bond Shipping Bill in ICES 1.5 ...

Order under rule 5 of the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for the Linear Alkyl Benzene (LAB) ...

Central Government de-notifies an area of 1.8687 hectares of the Special Economic Zone, thereby making the total area of the Special Economic Zone as 17.5866 hectares at Village Attipra, Taluk and District Thiruvananthapuram in the state of Kerala ...

News & Views 
Advisory: Temporary/Short Period Pause in e-Invoice Auto Population into GSTR-1
Advisory on Issue of B2B e-Invoices for Government Supplies
Advisory: Geocoding Functionality for Additional Place of Business
CBI Arrests Inspector for Bribery at Mundra Port
GST Council Newsletter for the month of August 2023
Government Imposes 30-Day Invoice Reporting Limit for Large Taxpayers
New GST Invoice Reporting Time Limit: Important Update for Taxpayers
GSTN warns against unauthorized scraping of GST Common Portal
CBI Arrests DGFT Officers & MD in Bribery Case; 8 Get 4-Year Terms for Govt Revenue Loss
₹1.59 Lakh Crore GST Revenue, 11% YoY Growth in August 2023
Advisory on Reporting of ITC Reversal opening Balance
CTD Cracks Down on Fake GST Bill Operators
Solutions for ITC Mismatch in the GST Regime
Advisory for Applicants: Biometric-based Aadhaar Authentication for GST Registration
CGST Navi Mumbai Cracks Down on Rs 5 Crore ITC Fraud
Illegal ITC Availment Arrest: CGST Navi Mumbai Cracks Down
India-Bangladesh 14th JGC Meeting Boosts Customs Cooperation
CBI Cases: Superintendent of Customs & Companies Under Scrutiny
GSTN Issued Advisory for Mera Bill Mera Adhikaar Scheme
Government Launches ‘Mera Bill Mera Adhikaar’ Invoice Incentive Scheme
AAR - Subsidies Not Influencing Supply Value are Not Exempt from GST, Rules Karnataka AAR.

HC - Calcutta HC Nullifies Appellate Authority's Adjustment of Output Tax in Refund Claim, Sends Matter for Re-examination.

CESTAT - No Service Tax on SEZ Developer's Services to SEZ Units, Rules CESTAT Mumbai.

HC - Delhi HC Nullifies GST Registration Cancellation Order for Lack of Clarity; Imposes Penalty on Revenue.

HC - State Tax Officer Not Qualified to Exercise Powers of Provisional Attachment, Rules Bombay HC.

HC - Delhi HC Rules Duty Drawback Available on Additional Duty Paid During Import.

AAAR - Uttar Pradesh AAAR Decision on GST-Invoice Submission by Contractor.

AAR - Service Recipient' Not Eligible for Advance Ruling u/s 95(a) of CGST Act, Rules Uttar Pradesh AAAR.

HC - Kerala HC Decision on ITC Claim Based on GSTR-2A Non-Reflection.

HC - Andhra Pradesh HC on GST Rate for Mango Pulp.

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