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Excise & Customs Highlights

The appellant has been able to show the usage of the said items in fabrication of their capital goods, without which no manufacturing activity can take…

The order passed by the Commissioner Central Excise/Central Goods & Services Tax Commissionerate, Jammu (J&K) is appealable, as admitted in the Writ Petition…

From the comparison of test report in respect of raw material as well as the final product of the appellant, the nature of product remain exactly same…

As the assessee is able to prove that all the items in question have been used in fabrication of structures for installation of capital goods which were…

The material on record, the punishment under the said Act, the period applicants remained in jail and without expressing any opinion on the merits of …

From the present application, it has come on record that prior the date of impugned final order, the appellant had already moved an application seeking…

In the present case we do not find any evidence which has been adduced in the course of proceedings before any Authority which shows that the goods sold/…

There is no dispute that the goods have been imported from Srilanka and the appellant has placed on record the country-of-origin certificate and since…

The product that is imported I-MAS POs-Nickel Compound (Compound of Nickel Hydroxide) is predominantly consisting of Nickel Hydroxide which is a separate…

In this case, going by the evidence on record, it is obvious that the consignment exported is for Iron Ore fines and in fact, there is penal clause for…

The issue was examined by the Tribunal in M/s. Harit Polytech Pvt. Ltd. vs. Commissioner, Central Excise and CGST-Jaipur I and it was observed that 'The…

An identical issue to the present case has been dealt with by the Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, RAIGAD, BALKRISHNA INDUSTRIES…

N/N. 49/2008-CE (NT) dated 24.12.2008 mentions the applicability of Section 4A only to pouches/ packages whose net weight is more than 10 gm; it is not…

The data in the pen drive seized from M/s SVPNSN Balasivaji & Co., was retrieved at some point of time in earlier proceedings. As per SCN, Sl. No. 12 …

The verification of stock was done in the presence of the Director. The weighment sheet is prepared on the basis of weight of each article as provided…

In the present cases, we are concerned with the CBIC’s latest circular dated 02.11.2023, wherein it has been specifically prescribed that no appeal shall…

There is no doubt that the issue has been considered in the earlier decisions passed in the case of the appellant themselves, where the Tribunal in NATIONAL…

The statements of the appellants have been retracted, but statements have not been tested in terms of section 9D of the Central Excise Act, 1944 to know…

In the present case, without any dispute, the Appellant has divided the contract into two parts and paid any Excise Duty on 70% of the value treating …

From plain reading of the legal provisions contained in Rule 26, it transpires that the penalty under this rule can be imposed in specified situations…

Disposal of Unmanned Aircraft Systems (UAS)/Unmanned Aerial Vehicles Systems (UAV)/Remotely Piloted Aircraft Systems(RPAS)/ Drones ...

Launch of functionalities/features on Customs Brokers Licensing Management System (CBLMS). ...

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

Amendment in Para 2.31 of the Foreign Trade Policy, 2023 and ITC HS 2022 Schedule 1 Import Policy ...

Undertaking from the producers (who includes the Importer) of the base oil or lubrication oil for clearance of consignment ...

E-Waste (Management) Rules, 2022 — Regarding release of imported consignments of producers 106 EEEs items (ITEW 1 to ITEW 27, CEEW 1 to CEEW 19, LSEEW 1 to LSEEW 34, EETW 1 to EETW 8, TLSEW 1 to TLSEW 6, MDW 1 to MDW 10 and LIW 1 to LIW 2) as listed in the E-Waste (Management) Rules 2022 ...

Seeks to impose Anti-dumping duty on import of 'Pentaerythritol' from China PR, Saudi Arabia and Taiwan for 5 years, pursuant to final findings issued by DGTR ...

Rate of exchange of one unit of foreign currency equivalent to Indian rupees–Supersession Notification No. 34/2024-Customs(N.T.), dated 2nd May, 2024 ...

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

Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude. ...

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

Applicability of Notification No. 71/2023 dated 11.03.2024 ...

CRCL Module- Forwarding of Samples using electronic Test Memo only to CRCL and Other Revenues Laboratories — reg. ...

Extension in Import Period for Yellow Peas under ITC (HS) Code 07131010 of Chapter 07 of ITC (HS) 2022, Schedule -I (Import Policy) ...

Amendments to the All Industry Rates of Duty Drawback effective from 03.05.2024 ...

News & Views 
SCN Reply - Response to the notice received for payment of tax on GTA services under Reverse Charge Mechanism
SCN Reply - Response to the notice received for disallowance of ITC u/s 16(4).
SCN Reply - Appeal for Release of Temporarily Seized Bank Account under Form GST DRC-22.
Article - Taxation of Real Estate Transactions Under GST: A Comprehensive Overview.
SC to Review if Supplying Crane for Services Constitutes Transfer of ‘Right to Use’
Query - Claiming ITC for Supplier's Late Filing of GSTR-3B.
Query - GST Applicability on Shifting Services of Salt by Truck.
Query - Clarifications on ITC Eligibility and Penalty under GST.
Query - Clarifications on GST Provisions and ITC Eligibility.
SCN Reply - Request for Reconsideration of Penalty Under Section 125 for Non-Filing of Annual Return
SCN Reply - Clarification on Late Fees Applicability for CMP-08 Statement under GST Laws
SCN Reply - Clarification Regarding GST Treatment of Performance-Based Discounts
Query - GST Implications on Purchase and Sale of Goods Outside India through Electronic Platforms.
Query - GST Implications on Transfer of Leased Property (MIDC Property) by a Registered Proprietary Concern.
Query - GST Liability on Sale of JCB Machine.
जीएसटी अपीलीय न्यायाधिकरण (GSTAT) में अध्यक्ष नियुक्त किया गया
Query - GST Provisions and Penalties for Bill Trading or Bogus Invoicing Activities
Query - Input Tax Credit (ITC) Claim Restrictions If Supplier Fails to File GST Return on Time
Article - Input Tax Credit Insights: Special Eligibility and Procedures in GST
Article - Can DRC-01 Be Issued for Claim of Interest Only?
HC : Allahabad High Court Rules on Computation of Limitation for Filing Appeals, Interprets Terms "From", "To", and "Within"

HC : Calcutta High Court Urges "Sympathetic Consideration" for Return Defaults During Covid-19, Holds Invalid SCN Directly Assailable in Writ

HC : Jharkhand High Court Dismisses Writ Seeking Rectification in GSTR-1 and Restraining Recipient from Making Deductions

AAAR : Gujarat AAAR Holds 'Fryums' are Ready to Eat, 'Different Shapes and Sizes Papad' Taxable at 18% GST

HC : Patna High Court: No Supply of Goods in Solid Waste Management Activity, Exempt from GST

HC : Madras High Court Permits Supporting Documents to Explain Turnover Differences Between GSTR-3B and Form 26AS

HC : Calcutta High Court (Jalpaiguri) Revokes GST Registration Cancellation, Holds Suspension/Revocation 'Counter Productive' to Business

HC : Allahabad High Court Dismisses Writ, Upholds Liability, Penalty, and Interest for ITC Wrongly Availed from Non-Existent Firms

HC : Calcutta High Court Directs Proper Officer to Afford 'Reasonable' Opportunity of Hearing, Sets Aside Order for Violation of Natural Justice

HC : Allahabad High Court Calls into Question 'Evidentiary Value' of Driver's Statement for Vehicle Seizure, Directs Penalty Amount Refund

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