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28-03-2023 (2023) TaxCorp(IDT) 130113 (CESTAT-MUMBAI)
It is found that for a different period, Appellant’s appeal was allowed by this Tribunal in extending benefit of exemption under Notification No. 89/95-CE…

28-03-2023 (2023) TaxCorp(IDT) 130112 (CESTAT-MUMBAI)
The order determining the classification was challenged by the Appellant before the Hon’ble Bombay High Court, where the issued was determined in favour…

28-04-2023 (2023) TaxCorp(IDT) 130111 (HC-BOMBAY)
The Calcutta High Court in the case of ENFORCEMENT DIRECTORATE VERSUS PARTHA CHATTERJEE, followed the decision of the Delhi High Court in the case of …

26-05-2023 (2023) TaxCorp(IDT) 130110 (CESTAT-CHENNAI)
Similar appeals had come up for hearing before the Tribunal wherein the Commissioner (Appeals) had dismissed appeals filed by Department on the ground…

11-04-2023 (2023) TaxCorp(IDT) 130109 (CESTAT-MUMBAI)
It would appear that the licensing authority has assumed that the order of the Hon’ble High Court of Bombay in THE PRINCIPAL COMMISSIONER OF CUSTOMS (GENERAL)…

25-05-2023 (2015) TaxCorp(IDT) 130108 (CESTAT-NEW DELHI)
The show cause notice has been issued after more than 13 years from 27.04.2003, when the Customs has closed the matter by writing to Punjab National Bank,…

30-03-2023 (2015) TaxCorp(IDT) 130107 (CESTAT-MUMBAI)
The Bar no. 1 has been permitted for re-export even the value that has been determined is less than 1 Lakh above the value declared. The redemption filed…

30-03-2023 (2015) TaxCorp(IDT) 130106 (CESTAT-MUMBAI)
Vide Notification No. 228/88-CE dated 06.07.1988, exemption from Central Excise Duty was granted to articles made from recycling of precious metals, from…

18-05-2023 (2015) TaxCorp(IDT) 130105 (HC-DELHI)
The contention that no penalty can be levied against the appellant since other co-noticees have settled the liability before the Settlement Commission…

26-05-2023 (2015) TaxCorp(IDT) 130104 (CESTAT-CHENNAI)
It is seen that in the absence of section 27 of the Customs Act being made applicable to notification No.102/2007-Customs dated 14.9.2007, the said provisions…

26-05-2023 (2015) TaxCorp(IDT) 130103 (CESTAT-CHENNAI)
The Circular No. 88/95-Cus dated 1.8.1995 makes it clear that the Exim policy seeks to facilitate EOU’s who would like to source capital goods from leasing…

02-05-2023 (2015) TaxCorp(IDT) 130102 (CESTAT-HYDERABAD)
The burden of proof shifts under Section 123, when (a) there must be goods to which the section applies; (b) the goods must have been seized; and (c) …

26-05-2023 (2015) TaxCorp(IDT) 130101 (CESTAT-MUMBAI)
It is on record that bill of entry had not been filed under section 46 of Customs Act, 1962 for imported of the said goods. Accordingly, scope for invoking…

26-05-2023 (2015) TaxCorp(IDT) 130100 (HC-DELHI)
There were positive findings of fact, by the learned Tribunal, that the imported jewellery had been appraised and found to be the same as the jewellery…

24-05-2023 (2023) TaxCorp(IDT) 130099 (CESTAT-NEW DELHI)
A Division Bench of the Tribunal in M/S. KRISHNA FOOD PRODUCTS, M/S. MARIAMMA R. IYER, M/S. PARLE BISCUITS PVT LTD. VERSUS THE ADDITIONAL COMMISSIONER…

30-03-2023 (2023) TaxCorp(IDT) 130098 (CESTAT-NEW DELHI)
The right to claim refund by the manufacturer of the motor vehicle (appellant) under Notification No.12/2012, arises on the material point or event, when…

30-03-2023 (2023) TaxCorp(IDT) 130097 (CESTAT-MUMBAI)
The impugned orders do not assign any specific act of contravention of the Central Excise Rules to the appellant. Commissioner has recorded that the appellant…

30-03-2023 (2023) TaxCorp(IDT) 130096 (CESTAT-MUMBAI)
This question has been answered in negative by the tribunal in number of case. Decision in the case of DHEBAR STEEL RE-ROLLERS VERSUS COMMISSIONER OF …

24-05-2023 (2023) TaxCorp(IDT) 130095 (CESTAT-NEW DELHI)
A Division Bench of the Tribunal while hearing Excise Appeal No. 52692 of 2019, Excise Appeal No. 52693 of 2019 and Excise Appeal No. 52694 of 2019 expressed…

31-03-2023 (2023) TaxCorp(IDT) 130094 (CESTAT-MUMBAI)
The Rule 8(3A) in terms of which revenue has asked for recovery of the amounts paid by the appellant from their cenvat credit account have been quashed…

29-05-2023 FTP - Notification No. 08/2023
Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act 2023 (No.8 of 2023) dated 31.03.2023 and Foreign Trade Policy, 2023 ...

29-05-2023 FTP - Notification No. 09/2023
Amendment in Policy condition of Sl.No. 55 & 57, Chapter 10 Schedule-2, ITC(HS) Export Policy, 2018 ...

25-05-2023 DGFT - Trade Notice No. 05/2023-24
Amendment under Interest Equalisation Scheme ...

25-05-2023 Instruction No. 18/2023- Customs
Clarification on the classification of product DHA Algal oil ...

24-05-2023 Circular No. 12/2023 -Cus
Foreign Trade Policy 2023 ...

24-05-2023 FTP - NOTIFICATION NO. 07/2023
Amendment in Export Policy of broken rice under HS Code 1006 40 00 ...

23-05-2023 NOTIFICATION NO. 38/2023-Customs
Seeks to amend Australia FTA notification to make changes in tariff preference given to Coking Coal and Raw Cotton arising out of Finance Act, 2023 ...

23-05-2023 NOTIFICATION NO. 38/2023-Customs (N.T.)
Seeks to amend Notification No. 12/97-Customs (N.T.) dated the 2nd April, 1997 ...

22-05-2023 FTP - NOTIFICATION NO. 06/2023
Amendment in Export Policy of Cough Syrup ...

18-05-2023 Notification No. 36/2023 - Customs (N.T.)
Rate of exchange of one unit of foreign currency equivalent to Indian rupees - Supersession of the Notification No. 33/2023-Customs(N.T.), dated 4th May, 2023 ...

18-05-2023 NOTIFICATION NO. 37/2023-Customs (N.T.)
Notification in relation to the rail link route connecting Bathnaha-Indian Customs Yard, Jogbani in Inda, and Nepal Customs Yard, Biratnagar in Nepal by amendment of Principal Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994 ...

18-05-2023 Customs - Instruction No. 17/2023
Requirement of EPR registration certificate for import of battery as well as equipment containing battery ...

17-05-2023 Circular No. 11/2023-Customs
Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders - Notification No. 32/2023-Customs dated 26.04.2023 ...

17-05-2023 NOTIFICATION NO. 35/2023 -Customs (N.T.)
Notification in relation to Land Customs Stations and routes a) Anandpara (India) - Ramgarh (Bangladesh) via River Feni (b) The road from NH-8 in Anandpara (India) through Maitri Setu to Ramgarh (Bangladesh) by amendment of Principal Notification No. 63/1994-Customs (N.T.) dated 21st November 1994 ...

17-05-2023 Customs - Instruction No. 16/2023
E-waste (Management) Rules 2022 - regarding release of imported consignments of producers of 85 EEEs items (ITEW 17 to ITEW 27, CEEW 6 to CEEW 19, LSEEW 1 to LSEEW 34, EETW 1 to EETW 8, TLSEW 1 to TLSEW6, MDW 1 to MDW 10 and LIW1 to LIW 2) ...

News & Views 
Process of blocking of E-way Bill and E-invoice generation
CBIC rolls out Automated Return Scrutiny Module for GST returns
5 New Functionality on GST Portal
CBIC clarified on Electronic Cash Ledger raised by EXIM Trade/Customs Brokers
GST Collection In April, 2023 At Record High
GST revenue collection for April 2023 highest ever at Rs 1.87 lakh crore
CBIC to introduce automated GST return scrutiny by next week
KPTCE: Representation on glitches and hardship in payment of taxes & filing of returns
10 NEW Functionality introduced by GSTN on GST Portal
Request to Extend date of ‘Opting for Forward charge’ in case of GTA Services
CBI Arrests A Customs Superintendent & An ACIT
GST Council Newsletter for the month of March, 2023
Coaching sector misappropriates Rs. 14 crores GST collected from students
Handbook of Procedures 2023 (HBP 2023)
Electronic Cash Ledger (ECL) mandatory with effect from 01 April 2023
Foreign Trade Policy 2023 (FTP 2023)
Foreign Trade Policy 2023 announced
GST revenues clock 13% growth Year-on-Year
2nd GST Invoice Registration Portal (IRP) by National Informatics Centre
Key Highlights of New Foreign Trade Policy 2023
30-05-2023 (2023) TaxCorp(IDT) 7590 (GST)
AAAR: Works contracts services supplied to Uttar Pradesh Jal Nigam is taxable at 18% GST, since it qualifies as a Governmental Authority.

30-05-2023 (2023) TaxCorp(IDT) 7589 (GST)
HC: The condition imposed by the learned Single Bench directing deposit of 20% of the disputed tax is set aside.

30-05-2023 (2023) TaxCorp(IDT) 7587 (GST)
HC: Reasonable opportunity ought to be given to a person to show cause and depending upon the facts of each case, further extension of time can be granted by the Assessing Officer.

29-05-2023 (2023) TaxCorp(IDT) 7583 (GST)
HC: Section 159(5) clearly gives adequate power to the Assessee to file objection for releasing the bank account or, in the instant case cash-credit facility, thus when there is efficacious relief in …

29-05-2023 (2023) TaxCorp(IDT) 7582 (GST)
HC: Section 13(3)(b) of the IGST Act is applicable in respect of services where the physical presence of the service recipient or its representative in India is necessary.

26-05-2023 (2023) TaxCorp(IDT) 7575 (GST)
AAR: Since the transfer of property in the goods supplied under first contract is not taking place during the execution of the Works Contract under second contract, the value thereof cannot be included…

26-05-2023 (2023) TaxCorp(IDT) 7574 (GST)
AAR: Service provider of motor vehicle hire service has to charge GST on whole amount of bill which includes monthly rental plus night charges plus fuel on mileage basis, and not just monthly rental.

26-05-2023 (2023) TaxCorp(IDT) 7573 (GST)
HC: Refund of SGST was processed and disbursed, however, refund of CGST and IGST was not processed despite refund order sanctioning the same.

26-05-2023 (2023) TaxCorp(IDT) 7572 (GST)
HC: As per Rule 89 of the CGST Rules, there is no specific requirement that the declaration must be signed in physical mode.

26-05-2023 (2023) TaxCorp(IDT) 7571 (GST)
HC: Assessee is providing work contract services under a contract of construction of building of a Hotel wherein transfer of property in goods is involved in the execution of such contract and it has …

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