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It is found from the impugned Order-In-Order under consideration has been passed wherein the appellant has not participated in the process of adjudication.…

It is observed that all type of waste purchased by the respondent were generated by the suppliers during production of textiles fibers, textiles yarns.…

In DSCL Sugars Ltd, the Hon’ble Supreme Court had before it the issue of dutiability of ‘bagasse’ emerging during production of sugar and, though earlier…

While a plain reading of the Notification 214/86-CE would show that the said notification has been issued under Section 5A(1) of the Central Excise & …

The said issue has been examined by this Tribunal in the appellant’s own case M/S. HINDALCO INDUSTRIES LTD. VERSUS COMMR. OF CENTRAL EXCISE, KOLKATA-II,…

There is no truth in the allegation of the department that the appellant has been sanctioned excess refund in the month of April 2012 because they have…

It is observed that the disputed Cenvat credit in this case has been availed by the appellant during the period March 2005 to March 2009. During the relevant…

From the facts, it is brought out that the appellant has rendered services which are composite in nature involving both supply of materials as well as…

This judgment of the Supreme Court in Ultratech Cement, therefore, needs to be considered first. The Supreme Court examined the admissibility or otherwise…

It is an admitted fact that the appellant had manufactured the goods and supplied to institutions eligible for exemption. These institutions are of stature…

The order impugned before the Tribunal has been premised upon the enquiry report. The order impugned before the Tribunal has prescribed both cancellation…

There are no reason to interfere in the order passed by the CESTAT because the CESTAT as well as the Commissioner have come to a finding of fact that …

The accusation is that by abusing his position as a public servant, applicant -Virendrakumar Agarwal obtained pecuniary gain in order to release the consignment…

Prima facie, there is ample material to show the complicity of the applicant. It is true, at this stage the material against the applicant is primarily…

In terms of Regulation of 20 of CBLR, 2013, the Commissioner of Customs is mandated to issue a Show Cause Notice within 90 days from the date of receipt…

The cargo declared for exports by M/s. Horizon Enterprises was of copper rods and the cargo being exported by M/s Basant Global Trade Pvt. Ltd. is copper…

It is seen from the Show Cause Notice that the officials of DRI have searched two persons while they were boarding Delhi bound Brahmaputra Mail on 20.06.2016.…

A conjoint reading of the provisions of Rule 2 (a) and Rule 4 of the Rules of 2004 go to show that while Rule 2 (a) lays down the definition of “capital…

The decision in case of IndusInd Bank Ltd. was rendered even without taking note of any of the decisions rendered earlier by the benches of co-equal strength…

It is a fact on record that the respondent had cleared goods to the Indian Railways as well as private companies and during the period from April 2012…

Clarification regarding subsequent re-import of unsold jewellery, exported under Para 4.79 & 4.92 of the Handbook of procedure, 2023. ...

Seeks to impose Anti-dumping duty on import of ‘Poly Vinyl Chloride Paste Resin’ from China PR, Korea RP, Malaysia, Norway, Taiwan and Thailand for 6 months, pursuant to final findings issued by DGTR. ...

Corrigendum to Public Notice No. 10/ 2024-25 dated 06th June, 2024 on enabling provisions for import of inputs that are subjected to mandatory Quality Control Orders (QCOs) by Advance holders, EOU and SEZ ...

Issuance of RCMC for Medical Devices ...

Corrigendum to Notification No. 16/ 2024-25 dated 06.06.2024 on enabling provisions for import of inputs that are subjected to mandatory Quality Control Orders (QCOs) by Advance Authorisation holders, EOU and SEZ ...

Inclusion of agency in Appendix 2G of Appendices and Aayat Niryat Forms of Foreign Trade Policy, 2023 in terms of Para 2.52 (c) of HBP 2023. ...

Amendment in import policy of specific ITC (HS) codes under Chapter 71 of Schedule – I (Import Policy) of ITC (HS) 2022 ...

Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s Tyco Safety Products lndia Pvt Ltd. ...

Customs duty on Display Assembly of a cellular mobile phone ...

Revision in Para 2 (b) of the 'Guidelines For Applicants' under ANF-4F of Handbook of Procedures 2023. ...

Enabling provisions for import of inputs that are subjected to mandatory Quality Control Orders (QCOs) by Advance Authorisation holders, EOU and SEZ ...

Special Economic Zones (Third Amendment) Rules, 2024 - Rule 29A - Procedure of import or export or procurement from or supply to Domestic Tariff Area of aircraft or aircraft engine by a Unit in International Financial Services Centre ...

Rate of exchange of one unit of foreign currency equivalent to Indian rupees–Supersession Notification No. 36/2024-Customs(N.T.), dated 16th May, 2024 ...

Coastal Goods – Procedures and statutory obligations outlined in various circulars issued by the Central Board of Indirect Taxes and Customs in respect of movement of coastal goods across the ports – Reg. ...

Enabling provisions for import of inputs that are subjected to mandatory Quality Control Orders (QCOs) by Advance Authorisation holders, EOU and SEZ ...

News & Views 
SCN Reply - Response to Notice ADT-01 and Show Cause Notice under Section 122 of GGST Act 2017.
SCN Reply - Request for Transfer of Tax Paid Under IGST Head to CGST and SGST Heads.
Article - Is Reverse Charge Transaction Covered Under E-Invoicing?
CBIC Implements Electronic Disbursal of Duty Drawback
GST Council Newsletter For April 2024
Query - SAC for Pure Labour Contract for Construction of Residential House.
Query - E-Invoice and E-Way Bill Requirements for Goods Supply.
Query - Handling Discrepancy in Input Tax Credit for Pan Masala Trading.
Query - GST Exemption on Medical Services Between Corporate Hospitals.
Query - GST Implications on Sale of Old Tractor with Claimed Depreciation.
Query - Eligibility for Refund on IGST Paid on Export of Goods Against Advance Authorisation.
Query - Clarifications on GST Registration, Composition Scheme Tax Rates, Penalty Levy, and Audit Time Limits.
Query - GST Credit Claim Validity and Interest Liability for Discrepant Period.
Query - Notice Under Section 73 After ASMT-10 Assessment Dropped.
Query - Applicability of Interest on Reversed Tax for Credit Notes.
Query - GST Rate on Fencing Installation for Government Work.
Query - ITC Claims Based on Statements or CA Certificates under GST.
Query - Rectifying Composition Scheme Eligibility Error for a Dealer.
Query - Addressing GSTR 3B Filing Error and Subsequent DRC-01A Notice.
Query - Taxability of Services Provided Under NREGA Scheme to Gram Panchayats.
HC : Kerala HC Grants 30-Day Window for Claiming ITC, Upholds Validity of Sections 16(2)(c), 16(4), and 155 of CGST Act

Gujarat AAR: 'ZLD Treated Water' from Industrial Waste Taxable at 18%, Ineligible for Exemption

Tamil Nadu AAR: 'VYAVSHAY' Mobility Services Classified as E-commerce Operator, GST Payable on App Usage Charges

Rajasthan AAR: Margin Scheme Benefit Not Applicable to Dealers of Used Iron/Plastic Scrap and PET Bottles

Gujarat AAAR: Instant Mix Flours Used in Food Preparations Like Khaman, Dalwada Taxable at 18% GST

AAR : Gujarat AAR Denies GST Exemption for Consultancy Services to State Govt., Cites Lack of Direct Link to Municipal/Panchayat Functions

TN AAR: Export of Shrimps in Individual Printed/Plain Pouches up to 25 Kgs Attracts GST as 'Pre-packaged and Labelled'

Karnataka AAR: Transport Documents Issued by Individual Truck Owners Qualify as 'Consignment Note', Attracting GST Under RCM

AAAR : Gujarat AAAR Upholds AAR, Denies ITC on Supply of Air Conditioning, Cooling, and Ventilation Systems as Works Contract Services for Immovable Property

UP AAR: Electricity Distribution Company Liable to Pay GST on 'Supervision Charges' for Line Installation, Not on Entire Amount

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