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Delhi High Court - Issue of fake ITC - Court declined to entertain the writ petition against the GST... Patna High Court - Availability of an effective statutory remedy is a strong ground for High Court t... Madras High Court - SEZ unit is eligible to claim refund of unutilised ITC; such entitlement cannot... Delhi High Court - An Advocate cannot claim client privilege as an absolute bar to a GST investigati...

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Delhi High Court - Issue of fake ITC - Court declined to entertain the writ petition against the GST demand, directing the petitioner to pursue the statutory appellate remedy [Order attached]
Delhi High Court - Issue of fake ITC - Court declined to entertain the writ petition against the GST demand, directing the petitioner to pursue the statutory appellate remedy [Order attached]
Patna High Court - Availability of an effective statutory remedy is a strong ground for High Court to decline interference in writ proceedings, unless exceptional circumstances are established [Order attached]
Patna High Court - Availability of an effective statutory remedy is a strong ground for High Court to decline interference in writ proceedings, unless exceptional circumstances are established [Order attached]
Madras High Court - SEZ unit is eligible to claim refund of unutilised ITC; such entitlement cannot be restricted merely because Rule 89 specifically refers to a supplier to an SEZ [Order attached]
Madras High Court - SEZ unit is eligible to claim refund of unutilised ITC; such entitlement cannot be restricted merely because Rule 89 specifically refers to a supplier to an SEZ [Order attached]
Delhi High Court - An Advocate cannot claim client privilege as an absolute bar to a GST investigation where there is prima facie material suggesting his own involvement in the affairs under investigation [Order attached]
Delhi High Court - An Advocate cannot claim client privilege as an absolute bar to a GST investigation where there is prima facie material suggesting his own involvement in the affairs under investigation [Order attached...
Delhi High Court - Parallel proceedings under Section 6(2)(b) are barred only when they concern the same liability or contravention; commonality of assessee, period or similar tax liability alone is insufficient. [Order attached]
Delhi High Court - Parallel proceedings under Section 6(2)(b) are barred only when they concern the same liability or contravention; commonality of assessee, period or similar tax liability alone is insufficient. [Order...
Delhi High Court - Penalty proceedings may be initiated against a deceased person’s legal representative; Three-year lapse does not bar proceedings under Section 93 [Order attached]
Delhi High Court - Penalty proceedings may be initiated against a deceased person’s legal representative; Three-year lapse does not bar proceedings under Section 93 [Order attached]
Gujarat AAR - Even if godowns are used to store exempt agricultural produce, the rent attracts 18% GST, payable by the landlord or the Corporation depending on the landlord’s GST registration status [Order attached]
Gujarat AAR - Even if godowns are used to store exempt agricultural produce, the rent attracts 18% GST, payable by the landlord or the Corporation depending on the landlord’s GST registration status [Order attached]
Delhi High Court - Parallel tax proceedings by different GST authorities are legally permissible under distinct statutory provisions unless they target the exact same subject matter [Order attached]
Delhi High Court - Parallel tax proceedings by different GST authorities are legally permissible under distinct statutory provisions unless they target the exact same subject matter [Order attached]
Andhra Pradesh High Court - Unsigned assessment order is legally invalid, even if challenged belatedly, subject to the taxpayer depositing 20% of the disputed tax [Order attached]
Andhra Pradesh High Court - Unsigned assessment order is legally invalid, even if challenged belatedly, subject to the taxpayer depositing 20% of the disputed tax [Order attached]
Haryana AAAR - Business support services performed in India for a foreign company, while facilitating services to an Indian client, qualify as intermediary services and not export of services [Order attached]
Haryana AAAR - Business support services performed in India for a foreign company, while facilitating services to an Indian client, qualify as intermediary services and not export of services [Order attached]
Gauhati High Court - A summary in Form GST DRC-01 cannot replace the mandatory Show Cause Notice under Section 73(1); any order passed without a valid SCN is unsustainable in law [Order attached]
Gauhati High Court - A summary in Form GST DRC-01 cannot replace the mandatory Show Cause Notice under Section 73(1); any order passed without a valid SCN is unsustainable in law [Order attached]
Himachal Pradesh High Court - When a matter is remanded for fresh adjudication, the appellate authority must decide the case on merits and cannot reject it again merely on limitation grounds [Order attached]
Himachal Pradesh High Court - When a matter is remanded for fresh adjudication, the appellate authority must decide the case on merits and cannot reject it again merely on limitation grounds [Order attached]
Meghalaya High Court - GST disputes on classification, exemption, and taxability should generally be resolved through the statutory appeal process, not through a writ petition [Order attached]
Meghalaya High Court - GST disputes on classification, exemption, and taxability should generally be resolved through the statutory appeal process, not through a writ petition [Order attached]
Gauhati High Court - Bona fide purchaser cannot be denied ITC merely because the supplier failed to deposit GST with the Government, provided the purchase transactions are genuine [Order attached]
Gauhati High Court - Bona fide purchaser cannot be denied ITC merely because the supplier failed to deposit GST with the Government, provided the purchase transactions are genuine [Order attached]
Gauhati High Court - ITC cannot be denied to a bona fide purchaser merely because the supplier failed to deposit GST, unless there is evidence of collusion or non-genuine transactions [Order attached]
Gauhati High Court - ITC cannot be denied to a bona fide purchaser merely because the supplier failed to deposit GST, unless there is evidence of collusion or non-genuine transactions [Order attached]
Gauhati High Court: Single SCN and adjudication order can validly cover multiple financial years, provided the proceedings for each year are initiated and concluded within the limitation period prescribed under CGST Act [Order attached]
Gauhati High Court: Single SCN and adjudication order can validly cover multiple financial years, provided the proceedings for each year are initiated and concluded within the limitation period prescribed under CGST Act...
Gauhati High Court - Partners benefiting from GST evasion can be personally penalised u/s 122(1A), even if the underlying transactions occurred before its insertion on 01.01.2021 [Order attached]
Gauhati High Court - Partners benefiting from GST evasion can be personally penalised u/s 122(1A), even if the underlying transactions occurred before its insertion on 01.01.2021 [Order attached]
West Bengal AAR - Retrospective insertion of Section 16(5) extends the time limit for availing ITC but does not permit taxpayers to reclaim ITC that was already reversed in compliance with the earlier advance ruling [Order attached]
West Bengal AAR - Retrospective insertion of Section 16(5) extends the time limit for availing ITC but does not permit taxpayers to reclaim ITC that was already reversed in compliance with the earlier advance ruling [Ord...
Madras High Court - Failure to maintain job work records and filing Form ITC-04 justify Department invoking Section 74 proceedings [Order attached]
Madras High Court - Failure to maintain job work records and filing Form ITC-04 justify Department invoking Section 74 proceedings [Order attached]
Orissa High Court - Date of communication of order must be excluded while computing appeal limitation, and an appeal filed within the condonable period cannot be rejected as time-barred [Order attached]
Orissa High Court - Date of communication of order must be excluded while computing appeal limitation, and an appeal filed within the condonable period cannot be rejected as time-barred [Order attached]
Kerala High Court - Cross-charging credit without ISD registration prior to April 2025 could not be treated as a violation, being transaction as revenue-neutral [Order attached]
Kerala High Court - Cross-charging credit without ISD registration prior to April 2025 could not be treated as a violation, being transaction as revenue-neutral [Order attached]
Bombay High Court - A single GST SCN cannot consolidate multiple financial years/tax periods; Such notices defeats legislative scheme and renders proceedings jurisdictionally defective [Order attached]
Bombay High Court - A single GST SCN cannot consolidate multiple financial years/tax periods; Such notices defeats legislative scheme and renders proceedings jurisdictionally defective [Order attached]
Madras High Court - Merely because an intimation was initially issued u/s 73, Department is not precluded from subsequently invoking Section 74 [Order attached]
Madras High Court - Merely because an intimation was initially issued u/s 73, Department is not precluded from subsequently invoking Section 74 [Order attached]
Madras High Court - Delayed GST payment attracts mandatory interest under Section 50 even if differential tax is paid; SCN u/s 74 cannot be challenged solely on technical grounds [Order attached]
Madras High Court - Delayed GST payment attracts mandatory interest under Section 50 even if differential tax is paid; SCN u/s 74 cannot be challenged solely on technical grounds [Order attached]
Rajasthan High Court - 90-day timeline under Section 101(2) for disposal of GST advance ruling appeals is directory and not mandatory - technical objections cannot defeat a statutory right of appeal [Order attached]
Rajasthan High Court - 90-day timeline under Section 101(2) for disposal of GST advance ruling appeals is directory and not mandatory - technical objections cannot defeat a statutory right of appeal [Order attached]
Supreme Court of India: Online Gaming, Fantasy Sports and Casinos Played for stakes constitute taxable actionable claims; GST leviable on full stake amount under Pre-Amendment Regime [Order attached]
Supreme Court of India: Online Gaming, Fantasy Sports and Casinos Played for stakes constitute taxable actionable claims; GST leviable on full stake amount under Pre-Amendment Regime [Order attached]
Allahabad High Court: Arrest dated 10.12.2025 do not bear any CBIC DIN - Held strict compliance with arrest procedures is mandatory under GST law - Arrest and detention held illegal and directed immedeate release [Order attached]
Allahabad High Court: Arrest dated 10.12.2025 do not bear any CBIC DIN - Held strict compliance with arrest procedures is mandatory under GST law - Arrest and detention held illegal and directed immedeate release [Order...
Allahabad High Court - Transit State GST Authorities cannot levy Section 129 penalty for documentation defects where no tax liability arises in that state [Order attached]
Allahabad High Court - Transit State GST Authorities cannot levy Section 129 penalty for documentation defects where no tax liability arises in that state [Order attached]
Allahabad High Court - Issue of communication only through GST portal - Held that GST appeals cannot be rejected merely as time-barred without first examining the taxpayer's claim regarding the actual date of communication of the order [Order attached]
Allahabad High Court - Issue of communication only through GST portal - Held that GST appeals cannot be rejected merely as time-barred without first examining the taxpayer's claim regarding the actual date of communicati...
Punjab and Haryana High Court - Magnitude of alleged fake ITC is not the sole criterion for denying bail; courts must assess custody period, nature of evidence, and risk of interference with the trial - Bail Granted [Order attached]
Punjab and Haryana High Court - Magnitude of alleged fake ITC is not the sole criterion for denying bail; courts must assess custody period, nature of evidence, and risk of interference with the trial - Bail Granted [Ord...
Calcutta High Court: Detained goods to be released under Section 129(1)(a) where Consignor’s ownership claim remains unrebutted [Order attached]
Calcutta High Court: Detained goods to be released under Section 129(1)(a) where Consignor’s ownership claim remains unrebutted [Order attached]
Delhi High Court - GST Order for FY 2017–18 dated 30.12.2025 is Time-Barred as limitation ended on 05.02.2020 [Order attached]
Delhi High Court - GST Order for FY 2017–18 dated 30.12.2025 is Time-Barred as limitation ended on 05.02.2020 [Order attached]
AAR Gujarat - AAC (Autoclaved Aerated Concrete) bricks/blocks are classifiable under HSN 6810 as articles of cement/concrete and not under HSN 69041000 as ceramic building bricks [Order attached]
AAR Gujarat - AAC (Autoclaved Aerated Concrete) bricks/blocks are classifiable under HSN 6810 as articles of cement/concrete and not under HSN 69041000 as ceramic building bricks [Order attached]
Gauhati High Court - Proceedings under Section 73 are invalid if only a summary notice in Form GST DRC-01 is issued without a statutory SCN [Order attached]
Gauhati High Court - Proceedings under Section 73 are invalid if only a summary notice in Form GST DRC-01 is issued without a statutory SCN [Order attached]
Uttarakhand High Court - GST collected on sale of rejected wheat and paddy seeds without any registered brand is not liable to GST - Directed to refund the GST [Order attached]
Uttarakhand High Court - GST collected on sale of rejected wheat and paddy seeds without any registered brand is not liable to GST - Directed to refund the GST [Order attached]
Himachal Pradesh High Court: Once either Central or State GST authority initiates adjudicatory proceedings on a dispute, parallel proceedings by the other authority are barred; Diected both Central and State GST authorities to communicate with each other and resolve [Order attached]
Himachal Pradesh High Court: Once either Central or State GST authority initiates adjudicatory proceedings on a dispute, parallel proceedings by the other authority are barred; Diected both Central and State GST authorit...
Jammu & Kashmir and Ladakh High Court: While the petitioner claimed hospitalization of his father, the attached medical documents only reflected private consultations; Appeal filed beyond statutory limitation period can be condoned only in truly exceptional circumstances, and ordinary personal hardships are insufficient for invoking Article 226 jurisdiction [Order attached]
Jammu & Kashmir and Ladakh High Court: While the petitioner claimed hospitalization of his father, the attached medical documents only reflected private consultations; Appeal filed beyond statutory limitation period can...
Bombay High Court - Corporate guarantee issued by a parent company to its subsidiaries without receiving any fee, commission, or consideration cannot be treated as a taxable supply [Order attached]
Bombay High Court - Corporate guarantee issued by a parent company to its subsidiaries without receiving any fee, commission, or consideration cannot be treated as a taxable supply [Order attached]
Andra Pradesh High Court - Unsigned GST assessment orders are invalid in law; Delayed writ petitions can be entertained where the order suffers from a patent defect [Order attached]
Andra Pradesh High Court - Unsigned GST assessment orders are invalid in law; Delayed writ petitions can be entertained where the order suffers from a patent defect [Order attached]
Jharkhand High Court - ITC denied for delayed GSTR-3B filing can be reconsidered in light of retrospective relief granted under newly inserted Section 16(5) [Order attached]
Jharkhand High Court - ITC denied for delayed GSTR-3B filing can be reconsidered in light of retrospective relief granted under newly inserted Section 16(5) [Order attached]
Bombay High Court - GST proceedings against a ceased company due to amalgamation is void ab initio and liable to be quashed [Order attached]
Bombay High Court - GST proceedings against a ceased company due to amalgamation is void ab initio and liable to be quashed [Order attached]
Delhi High Court - Education consultancy and recruitment services rendered to foreign universities cannot be treated as “intermediary services” merely because Indian students are incidentally involved [Order attached]
Delhi High Court - Education consultancy and recruitment services rendered to foreign universities cannot be treated as “intermediary services” merely because Indian students are incidentally involved [Order attached]
AAR Gujarat: Since Notification referred only to “fuel”, concessional rate cannot be extended to electric bus services - Electric bus rental services with operators taxable at 18% [Order attached]
AAR Gujarat: Since Notification referred only to “fuel”, concessional rate cannot be extended to electric bus services - Electric bus rental services with operators taxable at 18% [Order attached]
Bombay High Court: Second GST refund application cannot be rejected merely because a prior application covered the same period [Order attached]
Bombay High Court: Second GST refund application cannot be rejected merely because a prior application covered the same period [Order attached]
Gujarat High Court: Section 16(2)(c) is constitutionally valid, ITC is denied if the supplier fails to deposit tax; Rule 37A allows to re-avail ITC, ensuring no permanent loss to purchaser [Order attached]
Gujarat High Court: Section 16(2)(c) is constitutionally valid, ITC is denied if the supplier fails to deposit tax; Rule 37A allows to re-avail ITC, ensuring no permanent loss to purchaser [Order attached]
Calcutta High Court: False declaration in e-way bill and improper documentation can attract penalty under Section 129, even without proving intent, and state authorities have jurisdiction in transit goods through their territory [Order attached]
Calcutta High Court: False declaration in e-way bill and improper documentation can attract penalty under Section 129, even without proving intent, and state authorities have jurisdiction in transit goods through their t...
Madras High Court: GST authorities cannot pass two separate assessment orders for same taxpayer, same discrepancies, and same assessment year; Permitted to continue proceedings only of later assessment order [Order attached]
Madras High Court: GST authorities cannot pass two separate assessment orders for same taxpayer, same discrepancies, and same assessment year; Permitted to continue proceedings only of later assessment order [Order attac...
AAR Gujarat: Private coaching classes providing supplementary education to school students are not treated as “educational institutions”, taxable at 18% [Order attached]
AAR Gujarat: Private coaching classes providing supplementary education to school students are not treated as “educational institutions”, taxable at 18% [Order attached]
Delhi High Court: Consolidated GST show cause notices covering multiple financial years are legally permissible under Section 74 [Order attached]
Delhi High Court: Consolidated GST show cause notices covering multiple financial years are legally permissible under Section 74 [Order attached]
Andhra Pradesh High Court: Solar Power Generating System contracts must be taxed using the statutory 70:30 GST mechanism, Department cannot levy 18% GST on the entire contract merely because separate invoices were issued [Order attached]
Andhra Pradesh High Court: Solar Power Generating System contracts must be taxed using the statutory 70:30 GST mechanism, Department cannot levy 18% GST on the entire contract merely because separate invoices were issued...
Telangana High Court: Since consistent approach is essential, authorities cannot adopt a contrary stand in subsequent refund claims; Directed to reconsider refund claim of unutilized compensation cess [Order attached]
Telangana High Court: Since consistent approach is essential, authorities cannot adopt a contrary stand in subsequent refund claims; Directed to reconsider refund claim of unutilized compensation cess [Order attached]
Bombay High Court: Damages paid under an arbitral award for breach of contract not liable to GST, not covered under tolerating an act [Order attached]
Bombay High Court: Damages paid under an arbitral award for breach of contract not liable to GST, not covered under tolerating an act [Order attached]
Bombay High Court: Consolidated GST SCN under Section 73 and 74 for multiple financial years may be valid if limitation requirements for each year are independently satisfied [Order attached]
Bombay High Court: Consolidated GST SCN under Section 73 and 74 for multiple financial years may be valid if limitation requirements for each year are independently satisfied [Order attached]
AAAR Gujarat: ITC on GST paid for lease of land used for factory construction is completely blocked, regardless of timing, usage, or vacant portions [Order attached]
AAAR Gujarat: ITC on GST paid for lease of land used for factory construction is completely blocked, regardless of timing, usage, or vacant portions [Order attached]
Andra Pradesh High Court: Transitional CENVAT credit available before GST cannot be denied by misinterpreting Section 140(5) while ignoring Section 140(1) [Order attached]
Andra Pradesh High Court: Transitional CENVAT credit available before GST cannot be denied by misinterpreting Section 140(5) while ignoring Section 140(1) [Order attached]
Bombay High Court: Department is legally obligated under Section 56 to pay interest on delayed IGST refunds, even if they claim the delay was for "bona fide" investigations [Order attached]
Bombay High Court: Department is legally obligated under Section 56 to pay interest on delayed IGST refunds, even if they claim the delay was for "bona fide" investigations [Order attached]
Bombay High Court: Cancellating GST registration due to temporarily disruption of business operations is illegal [Order attached]
Bombay High Court: Cancellating GST registration due to temporarily disruption of business operations is illegal [Order attached]
Himachal Pradesh High Court: Parallel adjudicatory proceedings under GST on the same subject matter are barred once one authority has already initiated proceedings, but investigation can still continue [Order attached]
Himachal Pradesh High Court: Parallel adjudicatory proceedings under GST on the same subject matter are barred once one authority has already initiated proceedings, but investigation can still continue [Order attached]
Madras High Court: Late fee under Section 47 is valid for delay in filing GSTR-9C, as it forms part of the annual return under Section 44 [Order attached]
Madras High Court: Late fee under Section 47 is valid for delay in filing GSTR-9C, as it forms part of the annual return under Section 44 [Order attached]
Delhi High Court: Refund limitation for unutilised ITC must be computed as per Explanation 2(e) i.e., end of the financial year, and not as per Explanation 2(a) [Order attached]
Delhi High Court: Refund limitation for unutilised ITC must be computed as per Explanation 2(e) i.e., end of the financial year, and not as per Explanation 2(a) [Order attached]
Madras High Court: Advance rulings are binding on assessee but still open to challenge to Courts to prevent unequal tax treatment [Order attached]
Madras High Court: Advance rulings are binding on assessee but still open to challenge to Courts to prevent unequal tax treatment [Order attached]
Allahabad High Court: Penalty not specified in Show Cause Notice cannot be imposed later in the adjudication order [Order attached]
Allahabad High Court: Penalty not specified in Show Cause Notice cannot be imposed later in the adjudication order [Order attached]
Bombay High Court: GST dues of a deceased person cannot be recovered from legal heir without proper adjudication, notice, and proof of business continuation [Order attached]
Bombay High Court: GST dues of a deceased person cannot be recovered from legal heir without proper adjudication, notice, and proof of business continuation [Order attached]
Madras High Court: Demand u/s 76 of CGST cannot be invoked when tax collected is fully remitted to the Government, even if routed through another GST registration of the same entity [Order attached]
Madras High Court: Demand u/s 76 of CGST cannot be invoked when tax collected is fully remitted to the Government, even if routed through another GST registration of the same entity [Order attached]
Bombay High Court: Refund rejection without following due process (deficiency memo + hearing) is void; Procedural lapses in filing Appeal can override limitation barriers [Order attached]
Bombay High Court: Refund rejection without following due process (deficiency memo + hearing) is void; Procedural lapses in filing Appeal can override limitation barriers [Order attached]
Madras High Court: Writ jurisdiction cannot be used to decide disputed classification and Section 74 cases, proper remedy lies before the appellate authority [Order attached]
Madras High Court: Writ jurisdiction cannot be used to decide disputed classification and Section 74 cases, proper remedy lies before the appellate authority [Order attached]
Telengana High Court: Composite GST demand orders against Company and its Managing Director is invalid; Separate orders must be issued to enable independent legal remedies [Order attached]
Telengana High Court: Composite GST demand orders against Company and its Managing Director is invalid; Separate orders must be issued to enable independent legal remedies [Order attached]
Orissa High Court: DGGI alert alone is Insufficient without independent inquery; Pre-SCN ITC reversal nullifies Sec 74; No interest where adequate ITC available [Order attached]
Orissa High Court: DGGI alert alone is Insufficient without independent inquery; Pre-SCN ITC reversal nullifies Sec 74; No interest where adequate ITC available [Order attached]
High Court at Calcutta: Detention of goods without passing a formal seizure order within statutory timelines is unjustified; Authorities cannot insist on personal appearance when representation through an advocate is legally permitted [Order attached]
High Court at Calcutta: Detention of goods without passing a formal seizure order within statutory timelines is unjustified; Authorities cannot insist on personal appearance when representation through an advocate is leg...
High Court of Himachal Pradesh: Parallel GST adjudication on the same subject matter is barred, once one authority initiates proceedings; however, investigation like summons can still continue [Order attached]
High Court of Himachal Pradesh: Parallel GST adjudication on the same subject matter is barred, once one authority initiates proceedings; however, investigation like summons can still continue [Order attached]
High Court of Karnataka: Pigmy agents do not fit RBI’s definition of business facilitators, instead are in the nature of employment, hence not taxable under RCM GST as per Schedule III [Order attached]
High Court of Karnataka: Pigmy agents do not fit RBI’s definition of business facilitators, instead are in the nature of employment, hence not taxable under RCM GST as per Schedule III [Order attached]
Karnataka High Court: Section 54 limitation is mandatory, but present genuine delayed refund claim can still be allowed through writ jurisdiction under Article 226 with safeguards [Order attached]
Karnataka High Court: Section 54 limitation is mandatory, but present genuine delayed refund claim can still be allowed through writ jurisdiction under Article 226 with safeguards [Order attached]
Bombay High Court: Vouchers are merely instruments creating obligation to accept payment, and hence cannot be treated as supply of goods or services [Order attached]
Bombay High Court: Vouchers are merely instruments creating obligation to accept payment, and hence cannot be treated as supply of goods or services [Order attached]
AAR Tamil Nadu - Supply of medicines to inpatients is exempt as part of composite healthcare services, but supply to outpatients is taxable [Order attached]
AAR Tamil Nadu - Supply of medicines to inpatients is exempt as part of composite healthcare services, but supply to outpatients is taxable [Order attached]
High Court of Andhra Pradesh: Only Customs authorities (not GST officers) have jurisdiction to assess and levy IGST on imported goods; Action by State GST officers without jurisdiction [Order attached]
High Court of Andhra Pradesh: Only Customs authorities (not GST officers) have jurisdiction to assess and levy IGST on imported goods; Action by State GST officers without jurisdiction [Order attached]
High Court of Punjab & Haryana at Chandigarh: Notice unsustainable in law as it is premised on an incorrect assertion that a CAG audit was conducted, whereas no such audit actually took place - SCN quashed [Order attached]
High Court of Punjab & Haryana at Chandigarh: Notice unsustainable in law as it is premised on an incorrect assertion that a CAG audit was conducted, whereas no such audit actually took place - SCN quashed [Order attache...
High Court of Andhra Pradesh: Passing through State GST officers cannot detain/confiscate goods in interstate (IGST) transit merely for valuation issues or when they lack jurisdiction over the taxpayer [Order attached]
High Court of Andhra Pradesh: Passing through State GST officers cannot detain/confiscate goods in interstate (IGST) transit merely for valuation issues or when they lack jurisdiction over the taxpayer [Order attached]
Karnataka High Court: GST authorities can use material collected by other commissionerates, especially in multi-state tax evasion investigations; SCN stays valid if based on relevant evidence, even from cross-jurisdiction investigations [Order attached]
Karnataka High Court: GST authorities can use material collected by other commissionerates, especially in multi-state tax evasion investigations; SCN stays valid if based on relevant evidence, even from cross-jurisdictio...
Gujarat High Court : ITC can be transferred across states after amalgamation; GST portal restrictions cannot override the law [Order attached]
Gujarat High Court : ITC can be transferred across states after amalgamation; GST portal restrictions cannot override the law [Order attached]
Orissa High Court: Limitation for filing an appeal begins from the date of communication of order, not from when the assessee claims knowledge; Writ dismissed being Appeals not filed within time limits [Order attached]
Orissa High Court: Limitation for filing an appeal begins from the date of communication of order, not from when the assessee claims knowledge; Writ dismissed being Appeals not filed within time limits [Order attached]
Karnataka High Court: Concessional benefits for exports not available when goods sent to third party manufacturer for exports and not to the mechant exporter [Order attached]
Karnataka High Court: Concessional benefits for exports not available when goods sent to third party manufacturer for exports and not to the mechant exporter [Order attached]
Gauhati High Court: Summary SCN cannot replace a proper SCN, and absence of hearing and authentication makes the entire demand invalid [Order attached]
Gauhati High Court: Summary SCN cannot replace a proper SCN, and absence of hearing and authentication makes the entire demand invalid [Order attached]
Gauhati High Court: GST demand fails when issued without a proper SCN, without signing and authentication, even if summary forms are uploaded [Order attached]
Gauhati High Court: GST demand fails when issued without a proper SCN, without signing and authentication, even if summary forms are uploaded [Order attached]
Delhi High Court : Refund delayed is justice denied: Courts expect GST orders to be implemented, not revisited; Directed to process refund within 3 weeks [Order attached]
Delhi High Court : Refund delayed is justice denied: Courts expect GST orders to be implemented, not revisited; Directed to process refund within 3 weeks [Order attached]
Delhi High Court : Relying on Ambika Traders, GST law permits consolidation of multiple financial years in a single SCN; Writ not maintainable where GST Appellate Remedy Exists [Order attached]
Delhi High Court : Relying on Ambika Traders, GST law permits consolidation of multiple financial years in a single SCN; Writ not maintainable where GST Appellate Remedy Exists [Order attached]
Gujarat High Court : omission of Rule 96(10) applies to all pending proceedings and not just only future cases; Petitioner entitled to refund [Order attached]
Gujarat High Court : omission of Rule 96(10) applies to all pending proceedings and not just only future cases; Petitioner entitled to refund [Order attached]
Madras High Court: Extended Limitation not Invokable for interpretational disputes regarding claim of exemption on “Branded vs Unbranded” Goods [Order attached]
Madras High Court: Extended Limitation not Invokable for interpretational disputes regarding claim of exemption on “Branded vs Unbranded” Goods [Order attached]
Bombay High Court: GST authorities cannot seize cash under Section 67 without proper “reason to believe” and legal backing, making such seizure is illegal [Order attached]
Bombay High Court: GST authorities cannot seize cash under Section 67 without proper “reason to believe” and legal backing, making such seizure is illegal [Order attached]
Karnataka High Court: ITC cannot be blocked under Rule 86A for supplier’s actions when alleged fraud is by the recipient [Order attached]
Karnataka High Court: ITC cannot be blocked under Rule 86A for supplier’s actions when alleged fraud is by the recipient [Order attached]
Madras High Court : Demand order exceeding the amount proposed in the Show Cause Notice violates Section 75(7) and is legally impermissible [Order attached]
Madras High Court : Demand order exceeding the amount proposed in the Show Cause Notice violates Section 75(7) and is legally impermissible [Order attached]
Gauhati High Court: Mandatory 10% pre deposit cannot be waived where the Section 74 order confirming wrongful ITC availment contains reasoned findings [Order attached]
Gauhati High Court: Mandatory 10% pre deposit cannot be waived where the Section 74 order confirming wrongful ITC availment contains reasoned findings [Order attached]
Allahabad High Court: Appellate order without considering the key contentions raised by the taxpayer regarding the reliability of the laboratory report and the sampling process is invalid [Order attached]
Allahabad High Court: Appellate order without considering the key contentions raised by the taxpayer regarding the reliability of the laboratory report and the sampling process is invalid [Order attached]
Allahabad High Court: Adjudication order demanding interest not quantified in the SCN is beyond the scope of the notice and liable to be set aside [Order attached]
Allahabad High Court: Adjudication order demanding interest not quantified in the SCN is beyond the scope of the notice and liable to be set aside [Order attached]
Madras High Court upheld the validity of Rule 39(1)(a) of the CGST/TNGST Rules requiring Input Service Distributors to distribute ITC in the same month as the underlying invoice [Order attached]
Madras High Court upheld the validity of Rule 39(1)(a) of the CGST/TNGST Rules requiring Input Service Distributors to distribute ITC in the same month as the underlying invoice [Order attached]
Madhya Pradesh High Court: IGST paid even prior to struck down of GST levy on ocean freight by the Supreme Courton must be refunded since the levy was itself declared unconstitutional [Order attached]
Madhya Pradesh High Court: IGST paid even prior to struck down of GST levy on ocean freight by the Supreme Courton must be refunded since the levy was itself declared unconstitutional [Order attached]
Gujarat High Court : Heavy penalty under Section 129 cannot be imposed merely for E-way bill expiry when goods are meant for export being zero-rated supplies with no tax liability [Order attached]
Gujarat High Court : Heavy penalty under Section 129 cannot be imposed merely for E-way bill expiry when goods are meant for export being zero-rated supplies with no tax liability [Order attached]
Rajasthan High Court: Order against a non-existent company post-amalgamation is void, and its GST registration is deemed cancelled upon merger intimation [Order attached]
Rajasthan High Court: Order against a non-existent company post-amalgamation is void, and its GST registration is deemed cancelled upon merger intimation [Order attached]
Kerala High Court: Under amended GST law, goods detained for confiscation under Section 130 cannot be provisionally released by paying fine in lieu of confiscation; Release is permissible only after a final confiscation order [Order attached]
Kerala High Court: Under amended GST law, goods detained for confiscation under Section 130 cannot be provisionally released by paying fine in lieu of confiscation; Release is permissible only after a final confiscation...
GST - Orissa High Court: Refund of tax paid twice (by cash ledger as well as credit ledger) under a mistake cannot be denied on limitation-retention of such amount violates Article 265 of the Constitution [Order attached]
GST - Orissa High Court: Refund of tax paid twice (by cash ledger as well as credit ledger) under a mistake cannot be denied on limitation-retention of such amount violates Article 265 of the Constitution [Order attached...
Gauhati High Court: SCN for FY 2020–21, issued on 29.11.2024 (annual return due date: 28.02.2022), is valid and within limitation, having satisfied the “minimum three months prior” requirement under Section 73 [Order attached]
Gauhati High Court: SCN for FY 2020–21, issued on 29.11.2024 (annual return due date: 28.02.2022), is valid and within limitation, having satisfied the “minimum three months prior” requirement under Section 73 [Order att...

News Updates

57th GST Council recommendations: Reforms to simplify compliance, reduce penalties, speed up refunds, expand ITC benefits and ease registration procedures for taxpayers [Press release attached]
57th GST Council recommendations: Reforms to simplify compliance, reduce penalties, speed up refunds, expand ITC benefits and ease registration procedures for taxpayers [Press release attached]
GST - Government has extended the last date for filing GSTAT appeals to 31 July 2026, giving taxpayers additional time due to technical issues caused by a surge in appeal filings [Press release attached]
GST - Government has extended the last date for filing GSTAT appeals to 31 July 2026, giving taxpayers additional time due to technical issues caused by a surge in appeal filings [Press release attached]
GSTN is strengthening e-Way Bill ecosystem by making “Ship To GSTIN” mandatory in Bill-To/Ship-To transactions and introducing a voluntary e-Way Bill closure mechanism to improve traceability and compliance [Advisory attached]
GSTN is strengthening e-Way Bill ecosystem by making “Ship To GSTIN” mandatory in Bill-To/Ship-To transactions and introducing a voluntary e-Way Bill closure mechanism to improve traceability and compliance [Ad...
GSTAT has extended relaxed and simplified appeal filing procedures on the portal till 31 December 2026 to help taxpayers and authorities smoothly manage GST appeals during the initial implementation phase [Instruction attached]
GSTAT has extended relaxed and simplified appeal filing procedures on the portal till 31 December 2026 to help taxpayers and authorities smoothly manage GST appeals during the initial implementation phase [Inst...
GST News: Due to GST Portal Glitch, Govt Likely to Extend March'26 GSTR-3B Due Date by One Day
GST News: Due to GST Portal Glitch, Govt Likely to Extend March'26 GSTR-3B Due Date by One Day
GST News - Advisory issued regarding difficulty in filing appeals on the GST portal in cases where adjudication orders reflect "NIL" [Advisory attached]
GST News - Advisory issued regarding difficulty in filing appeals on the GST portal in cases where adjudication orders reflect "NIL" [Advisory attached]
GST Advisory: Pre-deposit paid via DRC-03 is not considered for appeal filing unless linked to demand through DRC-03A [Advisory attached]
GST Advisory: Pre-deposit paid via DRC-03 is not considered for appeal filing unless linked to demand through DRC-03A [Advisory attached]
GSTN has launched Form GST REG-32 on the portal to enable eligible taxpayers registered under Rule 14A to opt out online, subject to return filing and Aadhaar authentication conditions
GSTN has launched Form GST REG-32 on the portal to enable eligible taxpayers registered under Rule 14A to opt out online, subject to return filing and Aadhaar authentication conditions
GSTN issued FAQs to clarify significant reporting and auto-population changes in GSTR-9 and 9C for FY 2024-25, including new ITC tables, refined linkage rules, and system-driven late fee computation [FAQs attached]
GSTN issued FAQs to clarify significant reporting and auto-population changes in GSTR-9 and 9C for FY 2024-25, including new ITC tables, refined linkage rules, and system-driven late fee computation [FAQs attac...
GSTN issued advisory to intimate Form GSTR-9/9C for FY 2024-25 has been enabled on the GST portal from 12th October 2025; FAQ to be published shortly [Advisory attached]
GSTN issued advisory to intimate Form GSTR-9/9C for FY 2024-25 has been enabled on the GST portal from 12th October 2025; FAQ to be published shortly [Advisory attached]
CESTAT mandates online filing of appeals from 15 Nov 2025; physical filing ends Dec 31, 2025; Portal registration and e-filing guidelines announced [Notification attached]
CESTAT mandates online filing of appeals from 15 Nov 2025; physical filing ends Dec 31, 2025; Portal registration and e-filing guidelines announced [Notification attached]
GST - From September tax period, taxpayers shall not be allowed file their GST returns after the expiry of a period of three years [Advisory attached]
GST - From September tax period, taxpayers shall not be allowed file their GST returns after the expiry of a period of three years [Advisory attached]
GST simplified to 2 rates (18% & 5%) with major cuts on daily-use items, medicines, agri-goods, autos, and cement; Insurance (life & health) fully GST-exempt; GST Appellate Tribunal to be operational by Dec 2025; Introduced risk-based 90% provisional refunds; Removed POS of Intermediary services; and many more [Press Release attached]
GST simplified to 2 rates (18% & 5%) with major cuts on daily-use items, medicines, agri-goods, autos, and cement; Insurance (life & health) fully GST-exempt; GST Appellate Tribunal to be operational by Dec 202...
News update - GST Council in its next meeting on 3-4 September 2025 likely to propose GST rate beyond 40% on specific items
News update - GST Council in its next meeting on 3-4 September 2025 likely to propose GST rate beyond 40% on specific items
GST News - Issue of Circular trading and fake invoices by Patanjali's supplier - The Supreme Court stayed recovery of ₹273.5 crore GST penalty on Patanjali, raising the issue of whether penalties under Section 122 can survive once Section 74 tax demands are dropped
GST News - Issue of Circular trading and fake invoices by Patanjali's supplier - The Supreme Court stayed recovery of ₹273.5 crore GST penalty on Patanjali, raising the issue of whether penalties under Section...
GST News - Hyderabad GST officials unearthed fraud cases where an impounded car was still being used by fraudsters to generate fake e-way bills, unaware it had been seized.
GST News - Hyderabad GST officials unearthed fraud cases where an impounded car was still being used by fraudsters to generate fake e-way bills, unaware it had been seized.
GST – 56th GST Council Meeting: Expected rate rationalization by eliminating 12% slab; Converting cess to regular tax; Reclassification of BPO services to avoid disputes; and many more
GST – 56th GST Council Meeting: Expected rate rationalization by eliminating 12% slab; Converting cess to regular tax; Reclassification of BPO services to avoid disputes; and many more
GST - Advisory issued on barring of GST Return filing after expiry of three years from the due date of returns
GST - Advisory issued on barring of GST Return filing after expiry of three years from the due date of returns
GST - Advisory issued regarding non-editable of auto-populated liability in GSTR-3B
GST - Advisory issued regarding non-editable of auto-populated liability in GSTR-3B
GST update: Budget 2025 proposed various GST related amendments requiring mandatory reversal of ITC by recipient, allowing ISD distribution of reverse charge, enabling provisions for IMS and many more [Finance bill attached]
GST update: Budget 2025 proposed various GST related amendments requiring mandatory reversal of ITC by recipient, allowing ISD distribution of reverse charge, enabling provisions for IMS and many more [Finance...
GST Update: GST council has made various recommendations in its 55th council meeting - Implementation of IMS, FCM on sponsorship services, taxability of vouchers etc. [Press Release attached]
GST Update: GST council has made various recommendations in its 55th council meeting - Implementation of IMS, FCM on sponsorship services, taxability of vouchers etc. [Press Release attached]
GSTN – Advisory on difference in value of Tables 8A and 8C of FORM GSTR-9 for F.Y. 2023-24 [Advisory attached]
GSTN – Advisory on difference in value of Tables 8A and 8C of FORM GSTR-9 for F.Y. 2023-24 [Advisory attached]
GST News update: Various amendments and clarifications proposed on 53rd GST Council meeting held at New Delhi [Press Release enclosed]
GST News update: Various amendments and clarifications proposed on 53rd GST Council meeting held at New Delhi [Press Release enclosed]
GST - Self Enablement For e-Invoicing on the portal for Taxpayers whose turnover exceeds INR 5 crores
GST - Self Enablement For e-Invoicing on the portal for Taxpayers whose turnover exceeds INR 5 crores
GST – New 14A and 15A tables have now been made live on the GST common portal and will be available in GSTR-1/IFF from February 2024 tax period onwards
GST – New 14A and 15A tables have now been made live on the GST common portal and will be available in GSTR-1/IFF from February 2024 tax period onwards
GST – GSTN announces the launch of the revamped e-invoice master information portal https://einvoice.gst.gov.in with the additional five new IRP portals
GST – GSTN announces the launch of the revamped e-invoice master information portal https://einvoice.gst.gov.in with the additional five new IRP portals
GST – GSTN to share data with RBI's frictionless credit platform which will help entities get loans faster on the basis of shared Goods and Services Tax (GST) related information
GST – GSTN to share data with RBI's frictionless credit platform which will help entities get loans faster on the basis of shared Goods and Services Tax (GST) related information
GST - Advisory issued for furnishing bank account details by registered taxpayers under Rule 10A of the Central Goods and Services Tax Rules, 2017
GST - Advisory issued for furnishing bank account details by registered taxpayers under Rule 10A of the Central Goods and Services Tax Rules, 2017
GST – Advisory issued on the functionalities available on the portal for the GTA taxpayers
GST – Advisory issued on the functionalities available on the portal for the GTA taxpayers
GST News: New Changes in GSTR-1 from January 2024 GST Return - Table 14 and Table 15 added on the GST Portal
GST News: New Changes in GSTR-1 from January 2024 GST Return - Table 14 and Table 15 added on the GST Portal
GST News - GSTN has introduced Grievance against Payment (GST PMT-07) system on the GST Portal to address payment-related concerns
GST News - GSTN has introduced Grievance against Payment (GST PMT-07) system on the GST Portal to address payment-related concerns
GST – GSTN is introducing two-factor authentication (2FA) for taxpayers to strengthen the login security in GST portal from 1st of December 2023
GST – GSTN is introducing two-factor authentication (2FA) for taxpayers to strengthen the login security in GST portal from 1st of December 2023
GST – Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration will be rolled out in Andhra Pradesh on 4th December, 2023
GST – Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration will be rolled out in Andhra Pradesh on 4th December, 2023
GST – Advisory issued for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023
GST – Advisory issued for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023
GST - Advisory issued regarding automated intimation in Form GST DRC-01C which enables the taxpayer to explain the difference in ITC available in GSTR-2B statement & ITC claimed in GSTR-3B return online - No response would lead the taxpayers not to file their subsequent period GSTR-1/IFF
GST - Advisory issued regarding automated intimation in Form GST DRC-01C which enables the taxpayer to explain the difference in ITC available in GSTR-2B statement & ITC claimed in GSTR-3B return online - No re...
GST News - Advisory issued to provide that taxpayers are required to reverse ITC wherein supplier has not filed GSTR-3B as per rule 37A of CGST Rules before 30th of November, 2023 in Table 4(B)(2) of GSTR-3B
GST News - Advisory issued to provide that taxpayers are required to reverse ITC wherein supplier has not filed GSTR-3B as per rule 37A of CGST Rules before 30th of November, 2023 in Table 4(B)(2) of GSTR-3B
GST – Hike in GST Revenue during October is on account of economic activity and not due to notices being issued by tax authorities - CBIC Chairman
GST – Hike in GST Revenue during October is on account of economic activity and not due to notices being issued by tax authorities - CBIC Chairman
GST – CBIC introduced 2-Factor Authentication for logging in to e-Way Bill/e-Invoice system
GST – CBIC introduced 2-Factor Authentication for logging in to e-Way Bill/e-Invoice system
GST – E-way bills generated within and across states hit all time high record of Rs 10.3 crore in October
GST – E-way bills generated within and across states hit all time high record of Rs 10.3 crore in October
GST – Implementation of Table 5B in GSTR 5A shortly at GSTN for reporting supplies made to Registered GSTINs (Business-to-Business supplies).
GST – Implementation of Table 5B in GSTR 5A shortly at GSTN for reporting supplies made to Registered GSTINs (Business-to-Business supplies).
GST - Facility of Enrolment for supply of goods through E-commerce Operators by GST un-registered suppliers
GST - Facility of Enrolment for supply of goods through E-commerce Operators by GST un-registered suppliers
Customs – DGFT implementing a new import registration system for laptops, computers, and tablets - Government has indicated that there won't be further postponements beyond October 31 for this shift to an import authorization system.
Customs – DGFT implementing a new import registration system for laptops, computers, and tablets - Government has indicated that there won't be further postponements beyond October 31 for this shift to an impor...
GST – Person supplying of Online Money Gaming services or OIDAR or Both – Mandates to take registration in Form GST REG-10 and required to furnish information regarding the supplies in Form GSTR-5A
GST – Person supplying of Online Money Gaming services or OIDAR or Both – Mandates to take registration in Form GST REG-10 and required to furnish information regarding the supplies in Form GSTR-5A
GST - Introduction of Compliance Pertaining to DRC-01C (Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-3B)
GST - Introduction of Compliance Pertaining to DRC-01C (Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-3B)
GST – GSTIN has activated geocoding functionality for the "Additional Place of Business" address across all States and Union Territories
GST – GSTIN has activated geocoding functionality for the "Additional Place of Business" address across all States and Union Territories
GST - To ensure timely compliance, Government to imposed time limit of 30 days on reporting invoices on the e-invoice IRP portals
GST - To ensure timely compliance, Government to imposed time limit of 30 days on reporting invoices on the e-invoice IRP portals
GST – GSTIN has issued an e-invoice glossary and a step-by-step guide for taxpayers
GST – GSTIN has issued an e-invoice glossary and a step-by-step guide for taxpayers
GST – GSTIN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for “Mera Bill Mera Adhikaar” scheme
GST – GSTIN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for “Mera Bill Mera Adhikaar” scheme
GST – GST Council in its 51st meeting recommends certain amendments in CGST Act and IGST Act with regards to taxability on Casinos, race courses and online Gaming [Press release attached]
GST – GST Council in its 51st meeting recommends certain amendments in CGST Act and IGST Act with regards to taxability on Casinos, race courses and online Gaming [Press release attached]
GST – GSTN issued list of e-invoices services provided by the four new IRPs for e-Invoice reporting and IRN (Invoice Reference Number) generation services [document attached]
GST – GSTN issued list of e-invoices services provided by the four new IRPs for e-Invoice reporting and IRN (Invoice Reference Number) generation services [document attached]
GST – Goods and Service Tax Network has issued a Statistical Report on Completion of 6 Years of GST which deals with the matters like registration, returns, refunds e-way bill etc [Report attached]
GST – Goods and Service Tax Network has issued a Statistical Report on Completion of 6 Years of GST which deals with the matters like registration, returns, refunds e-way bill etc [Report attached]
News: GSTN Advisory: e-Invoice Exemption Declaration Functionality now available on GST portal
News: GSTN Advisory: e-Invoice Exemption Declaration Functionality now available on GST portal
GST – Functionality for geocoding the principal place of business address is now live for all States and Union territories - Geocoding Functionality converts an address or description of a location into geographic coordinates.
GST – Functionality for geocoding the principal place of business address is now live for all States and Union territories - Geocoding Functionality converts an address or description of a location into geograp...
GST - GSTN has developed functionality to enable the taxpayer to explain the difference in GSTR-1 & 3B intimated vide DRC-01B.
GST - GSTN has developed functionality to enable the taxpayer to explain the difference in GSTR-1 & 3B intimated vide DRC-01B.
GST News – DGGI Gurugram officials bust ITC racket involving 461 shell entities with fraudulently claiming Rs 863 crore, 2 held - Initial investigations indicates that the fraudulent ITC credit has eventually travelled to the highly evasion prone metal/iron & steel sector.
GST News – DGGI Gurugram officials bust ITC racket involving 461 shell entities with fraudulently claiming Rs 863 crore, 2 held - Initial investigations indicates that the fraudulent ITC credit has eventually t...
GST News – GSTN issued advisory on Enablement Status for Taxpayers for e-Invoicing - taxpayers are now enabled on all six IRP portals including NIC-IRP for e-Invoice reporting enablement status on the e-Invoice is available at https://einvoice.gst.gov.in
GST News – GSTN issued advisory on Enablement Status for Taxpayers for e-Invoicing - taxpayers are now enabled on all six IRP portals including NIC-IRP for e-Invoice reporting enablement status on the e-Invoice...
GST – GSTN has developed E-Invoice Verifier App - a convenient solution for verifying e-Invoices and other related details
GST – GSTN has developed E-Invoice Verifier App - a convenient solution for verifying e-Invoices and other related details
GST – Advisory issued on Filing of Declaration in Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge mechanism
GST – Advisory issued on Filing of Declaration in Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge mechanism
GST News: GSTIN has issued revised advisory on deferment of Implementation of Time Limit on Reporting Old e-Invoices to 3 months [Source enclosed]
GST News: GSTIN has issued revised advisory on deferment of Implementation of Time Limit on Reporting Old e-Invoices to 3 months [Source enclosed]
GSTN – GSTN advised Taxpayers to inculcate a month-wise return filing discipline and advised to file their Form GSTR- 3B well in advance to avoid last day rush
GSTN – GSTN advised Taxpayers to inculcate a month-wise return filing discipline and advised to file their Form GSTR- 3B well in advance to avoid last day rush
GST News – Union Minister Smt. Nirmala Sitharaman chaired a review meeting with CBIC on 29th April 2023 - Directed CBIC to introduce its automated GST return scrutiny by next week; Implement an action plan to increase the taxpayer base through enhanced use of technology; and many more [Press Release attached]
GST News – Union Minister Smt. Nirmala Sitharaman chaired a review meeting with CBIC on 29th April 2023 - Directed CBIC to introduce its automated GST return scrutiny by next week; Implement an action plan to i...
GST News: GSTN has issued revised advisory to apply restriction to all document types for which IRN is to be generated - Once issued, Credit / Debit note will also have to be reported within 7 days of issue [Advisory attached]
GST News: GSTN has issued revised advisory to apply restriction to all document types for which IRN is to be generated - Once issued, Credit / Debit note will also have to be reported within 7 days of issue [Ad...
GST News - GSTN has issued advisory to proposed that w.e.f. 01 May 2023 time limit would be imposed for reporting of GST Tax Invoices on the Invoice Registration Portal
GST News - GSTN has issued advisory to proposed that w.e.f. 01 May 2023 time limit would be imposed for reporting of GST Tax Invoices on the Invoice Registration Portal
Customs News – Ministry of Finance issued press release on Customs duty full exemption for all imported drugs & Food for Special Medical Purposes for personal use for treatment of all Rare Diseases
Customs News – Ministry of Finance issued press release on Customs duty full exemption for all imported drugs & Food for Special Medical Purposes for personal use for treatment of all Rare Diseases
GST News: Guidelines issued for 6 / 8 digit HSN Code Reporting in e-Invoice on IRPs Portal in GST
GST News: Guidelines issued for 6 / 8 digit HSN Code Reporting in e-Invoice on IRPs Portal in GST
GST News: Procedure advised for the taxpayer wishing to register as “One Person Company” in GST
GST News: Procedure advised for the taxpayer wishing to register as “One Person Company” in GST
GST News - Functionality to transfer cash ledger balance between same PAN's GSTIN is enabled
GST News - Functionality to transfer cash ledger balance between same PAN's GSTIN is enabled
GST – Hand book is released by Chennai Outer GST & Central Excise Tamil Nadu & Puducherry GST Zone on “Roles and Responsibilities” for CGST Officers
GST – Hand book is released by Chennai Outer GST & Central Excise Tamil Nadu & Puducherry GST Zone on “Roles and Responsibilities” for CGST Officers
GST News - GSTN launches e-invoice registration services through private IRPs - ClearTax, Cygnet, E&Y and IRIS Business Ltd
GST News - GSTN launches e-invoice registration services through private IRPs - ClearTax, Cygnet, E&Y and IRIS Business Ltd
GST News - CBIC issued Sampark 2023 containing contact information of CBIC officials
GST News - CBIC issued Sampark 2023 containing contact information of CBIC officials
GST News: Three new e-invoice portal has been introduced for reporting e-invoices in addition to NIC-IRP; Comprehensive information available of e-invoice compliances; and many more
GST News: Three new e-invoice portal has been introduced for reporting e-invoices in addition to NIC-IRP; Comprehensive information available of e-invoice compliances; and many more
News: GSTIN has enabled the option for GTA to file a declaration to opt for payment under forward charge mechanism on the GST portal
News: GSTIN has enabled the option for GTA to file a declaration to opt for payment under forward charge mechanism on the GST portal
GST News - GSTIN has issued advisory Advisory on Auto population of details in Form GSTR-3B from Form GSTR 1 & 2B - Auto populated Table 4 of GSTR-3B has been revised and shall now be auto populated as net of credit notes, earlier were getting auto populated under reversals, Invoice and credit note that have been issued in same month, then both have to be reported separately, and many more [Advisory attached]
GST News - GSTIN has issued advisory Advisory on Auto population of details in Form GSTR-3B from Form GSTR 1 & 2B - Auto populated Table 4 of GSTR-3B has been revised and shall now be auto populated as net of c...
GST News - GSTN has updated the auto input tax credit comparison sheet (GSTR-3B Vs GSTR-2B) to take into effect the changes of credit reporting as per Circular 170
GST News - GSTN has updated the auto input tax credit comparison sheet (GSTR-3B Vs GSTR-2B) to take into effect the changes of credit reporting as per Circular 170
Budget Highlights - No more ITC allowed on CSR activities, Value to exempt supplies to include Supply of warehoused goods to any person before clearance for home Consumption and many more
Budget Highlights - No more ITC allowed on CSR activities, Value to exempt supplies to include Supply of warehoused goods to any person before clearance for home Consumption and many more
GST – New Functionalities made available for Taxpayers on GST Portal (December 2022) - Taxpayers can file adjournment request while replying to a Notice to Summon in Enforcement cases; Option to "Initiate Drop Proceeding" of cancelled registration, post filing all the pending returns; Option to re-compute interest liability in Form GSTR-3B; Validation of BoE details so that the same do not get populated twice in Form GSTR-2B; and many more [advisory attached]
GST – New Functionalities made available for Taxpayers on GST Portal (December 2022) - Taxpayers can file adjournment request while replying to a Notice to Summon in Enforcement cases; Option to "Initiate Drop...
GST News – GSTN has enabled the functionality to furnish a Letter of Undertaking (“LUT”) for the Financial Year 2023-2024 on the GST Portal
GST News – GSTN has enabled the functionality to furnish a Letter of Undertaking (“LUT”) for the Financial Year 2023-2024 on the GST Portal
GST News - Jharkhand CM demands extension of GST compensation period for 5 more years.
GST News - Jharkhand CM demands extension of GST compensation period for 5 more years.
GST News – An August 2018 study by RBI noted that the introduction of GST led to an increase in compliance costs and other operating costs for MSMEs as most of them were brought into tax net
GST News – An August 2018 study by RBI noted that the introduction of GST led to an increase in compliance costs and other operating costs for MSMEs as most of them were brought into tax net
GST – CBIC clarified no recommendation has been made by GST Council to reduce the e-invoicing threshold limit to Rs. 5 Crore with effect from 01.01.2023
GST – CBIC clarified no recommendation has been made by GST Council to reduce the e-invoicing threshold limit to Rs. 5 Crore with effect from 01.01.2023
News - Customs, Central Excise & Service Tax Settlement Commission – A Filip to Alternative Dispute Resolution Mechanism for expeditious settlement of Show Cause Notices issued under Customs Act/Central Excise Act/Service Tax
News - Customs, Central Excise & Service Tax Settlement Commission – A Filip to Alternative Dispute Resolution Mechanism for expeditious settlement of Show Cause Notices issued under Customs Act/Central Excise...
GST News – Tata Group moves Bombay HC against Rs 1,500-crore notice from DGGI for GST claim on Docomo deal
GST News – Tata Group moves Bombay HC against Rs 1,500-crore notice from DGGI for GST claim on Docomo deal
GST: Press release issued of 48th Meeting of the GST Council held today - No GST on renting of residential dwelling if used as own residence and not on account of his business - Incentive paid to banks by Central Government for promotion of RuPay Debit Cards BHIM-UPI transactions are not taxable - Circular to be issued providing procedure for verification of difference ITC as per GSTR-3B Vs FORM GSTR-2A during FY 2017-18 and 2018-19 – and many more [Press release attached]
GST: Press release issued of 48th Meeting of the GST Council held today - No GST on renting of residential dwelling if used as own residence and not on account of his business - Incentive paid to banks by Centr...
GST News – GST council likely to consider decriminalization of GST law on 17 December meet to make it more tax friendly – likely to discuss raising the threshold of launching prosecution to ₹20 crore, from ₹5 crore at present
GST News – GST council likely to consider decriminalization of GST law on 17 December meet to make it more tax friendly – likely to discuss raising the threshold of launching prosecution to ₹20 crore, from ₹5 c...
GST – GSTN has issued an update on GSTR-9 Annual Return; Computation of ITC (Table 8A) has been updated based on GSTR-1/IFF/GSTR-5 filed by Supplier up to Nov 30, 2022
GST – GSTN has issued an update on GSTR-9 Annual Return; Computation of ITC (Table 8A) has been updated based on GSTR-1/IFF/GSTR-5 filed by Supplier up to Nov 30, 2022
GST News – GST Council is expected to discuss two key reports – one on taxation of online gaming, horse racing and casinos and another dealing with the setting up of GST Appellate Tribunal as it meets on December 17 via video-conferencing.
GST News – GST Council is expected to discuss two key reports – one on taxation of online gaming, horse racing and casinos and another dealing with the setting up of GST Appellate Tribunal as it meets on Decemb...
GST News - Violation of GST rules: Insurers ask govt to sort ‘GST evasion lapses: DGGi initiated investigations against 16 insurance companies on the issue of availment of ineligible input tax credit.
GST News - Violation of GST rules: Insurers ask govt to sort ‘GST evasion lapses: DGGi initiated investigations against 16 insurance companies on the issue of availment of ineligible input tax credit.
GST News – Haryana Government cancelled all non-filers of GSTR-3B till March 2021 under state jurisdiction - After this exercise, there is no tax payer under State jurisdiction who has not filed his GSTR-3B till March 2021 [Press Release attached]
GST News – Haryana Government cancelled all non-filers of GSTR-3B till March 2021 under state jurisdiction - After this exercise, there is no tax payer under State jurisdiction who has not filed his GSTR-3B til...
GST Implementation Committee of GST Council has approved extension of the Due date of filing GSTR-3B for the month of September 2022 to 21 October 2022
GST Implementation Committee of GST Council has approved extension of the Due date of filing GSTR-3B for the month of September 2022 to 21 October 2022
GST News: CBIC has set up a special commission to end the legacy Indirect Tax disputes [News dated 12 October 2022]
GST News: CBIC has set up a special commission to end the legacy Indirect Tax disputes [News dated 12 October 2022]
GST – GSTN issued advisory of new Functionalities that are made available for Taxpayers on GST Portal during September, 2022 – ITC to be correctly reported as per updated Table 4 of GSTR-3B - Enabled taxpayers to apply for refund for any period beginning July, 2017, on account of a court order/amnesty scheme - Functionality introduced to modify the amount declared in undertaking PMT-03 (Order of recredit of rejected refund), and many more [Advisory attached dated 06 October 2022]
GST – GSTN issued advisory of new Functionalities that are made available for Taxpayers on GST Portal during September, 2022 – ITC to be correctly reported as per updated Table 4 of GSTR-3B - Enabled taxpayers...
GST News: End of extension of GST exemption – EXIM community rue Government for not extending GST export freight exemption [News dated 01 October 2022]
GST News: End of extension of GST exemption – EXIM community rue Government for not extending GST export freight exemption [News dated 01 October 2022]
GST: GSTN issued advisory regarding re-opening of TRAN Forms to claim Transitional ITC – [News Date – 01 October 2022]
GST: GSTN issued advisory regarding re-opening of TRAN Forms to claim Transitional ITC – [News Date – 01 October 2022]
FTP - Government extended the Foreign Trade Policy 2015-20 by another six months till march 2023 [Attached Press release]
FTP - Government extended the Foreign Trade Policy 2015-20 by another six months till march 2023 [Attached Press release]
GST News: E-invoicing expected to be applicable for businesses having turnover more than ₹5 crore from next year.
GST News: E-invoicing expected to be applicable for businesses having turnover more than ₹5 crore from next year.
GST News – CBIC has developed a system for online monitoring of GST audits initiated by tax officials across the country for effective oversight of the audit process.
GST News – CBIC has developed a system for online monitoring of GST audits initiated by tax officials across the country for effective oversight of the audit process.
GST: National Informatics Centre (“NIC”) has issued an Update on the E-Way Bill generation for the movement of Gold.
GST: National Informatics Centre (“NIC”) has issued an Update on the E-Way Bill generation for the movement of Gold.
GST News- Paying tax through e-filing portal attracts convenience charges, 18% GST
GST News- Paying tax through e-filing portal attracts convenience charges, 18% GST
GST News- GST portal had incorporated the changes in Form GSTR 3B. From now GSTR 3B needs to be filed as per the recent changes made by CBIC
GST News- GST portal had incorporated the changes in Form GSTR 3B. From now GSTR 3B needs to be filed as per the recent changes made by CBIC
News dated 29 August 2022 – On DESH bill, new conditions likely to apply - The new law aims to make the SEZ Act compliant with WTO norms and boost manufacturing and job creation
News dated 29 August 2022 – On DESH bill, new conditions likely to apply - The new law aims to make the SEZ Act compliant with WTO norms and boost manufacturing and job creation

Service Tax

Gauhati High Court: Service tax cannot be imposed merely on basis of Form 26AS entries without verifying the underlying activity [Order attached]
Gauhati High Court: Service tax cannot be imposed merely on basis of Form 26AS entries without verifying the underlying activity [Order attached]
Service Tax – Orissa High Court: When multiple assessment orders exist for the same period, the one addressing the merits prevails over an ex-parte order[Order attached]
Service Tax – Orissa High Court: When multiple assessment orders exist for the same period, the one addressing the merits prevails over an ex-parte order[Order attached]
Service Tax – Supreme Court: No Service tax payable on the interchange fee by the issuing bank, as being paid on the MDR by the acquiring bank – Appeal allowed [Order attached]
Service Tax – Supreme Court: No Service tax payable on the interchange fee by the issuing bank, as being paid on the MDR by the acquiring bank – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Services of business promotion/ support and marketing service do not qualify as intermediary service as Appellant provides the main services to its client and not directly to the customers of its client - Place of provision service shall be the location of the recipient of service which is outside India and shall qualify as export of service – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Services of business promotion/ support and marketing service do not qualify as intermediary service as Appellant provides the main services to its client and not directly to th...
Service Tax – Cestat Kolkata: Services to SEZ being provided prior to issue of the exemption notification, refund is not allowed – Appeal dismissed [Order attached]
Service Tax – Cestat Kolkata: Services to SEZ being provided prior to issue of the exemption notification, refund is not allowed – Appeal dismissed [Order attached]
Service Tax – Cestat Ahmedabad: Banking charges were deducted by Indian Bank on remitting the proceeds from foreign buyer by the foreign bank - The dealing of banking activity is strictly between the foreign bank and Indian bank; Indian bank is liable to pay service tax not the assessee under reverse charge – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Banking charges were deducted by Indian Bank on remitting the proceeds from foreign buyer by the foreign bank - The dealing of banking activity is strictly between the foreign ba...
Service Tax – Cestat New Delhi: Circular dated 28.10.2022 specifically clarifies pre-deposit payment method for cases pertaining to Central Excise and Finance Act, 1994 - Deposit made by the appellant towards pre-deposit under Section 35 of Central Excise by way of DRC-03 cannot be accepted – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: Circular dated 28.10.2022 specifically clarifies pre-deposit payment method for cases pertaining to Central Excise and Finance Act, 1994 - Deposit made by the appellant towards p...
Service Tax – Cestat Ahmedabad: Services of sales promotion of goods provided to the recipients located outside India is clearly covered under export of service – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Services of sales promotion of goods provided to the recipients located outside India is clearly covered under export of service – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: In the absence of a "provider" or "consideration‟, corporate guarantee extended for associate enterprises without consideration is not taxable; Margin retained for booking the space of cargo in the Airlines/ Ships for importer/exporter cannot be called a service, neither can the profit earned from such business be termed consideration for service - Revenue appeal dismissed [Order attached]
Service Tax – Cestat New Delhi: In the absence of a "provider" or "consideration‟, corporate guarantee extended for associate enterprises without consideration is not taxable; Margin retained for booking the sp...
Service Tax – Cestat Allahabad: When the Service tax could be recovered as an arrear under CGST Act, then pre-deposit made through DRC-03 has to be treated as sufficient compliance, in view of the subsequent Instruction dated 18.04.23 – Appeal allowed [Order attached]
Service Tax – Cestat Allahabad: When the Service tax could be recovered as an arrear under CGST Act, then pre-deposit made through DRC-03 has to be treated as sufficient compliance, in view of the subsequent In...
Service Tax – Cestat Chandigarh: It is a settled principle of law that service tax can be levied only when there is a clear identification of service provider, service recipient and consideration paid for the same - In the absence of any such evidence of the service recipient and the service provided, Service tax cannot be demanded and confirmed – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: It is a settled principle of law that service tax can be levied only when there is a clear identification of service provider, service recipient and consideration paid for the s...
Service Tax – Cestat Kolkata: Amount deposited during investigation and/or pending litigation is ipso-factor pre-deposit and interest is payable on such amount from the date of deposit till the date of refund- interest @12% allowed on 7.5% of amount paid under protest – Appeal allowed [Order attached]
Service Tax – Cestat Kolkata: Amount deposited during investigation and/or pending litigation is ipso-factor pre-deposit and interest is payable on such amount from the date of deposit till the date of refund-...
Service Tax – Cestat Chennai: Interest liability would not arise when the assessee had merely availed credit and had reversed the same before utilizing the availed credit for remittance of duty – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Interest liability would not arise when the assessee had merely availed credit and had reversed the same before utilizing the availed credit for remittance of duty – Appeal allowed...
Service Tax – Cestat Chennai: Service tax liability can be adjusted on the subsequent supplementary invoice raised against the excess service tax paid on the original supplementary invoices which were not paid by their customer – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Service tax liability can be adjusted on the subsequent supplementary invoice raised against the excess service tax paid on the original supplementary invoices which were not paid...
Service Tax – Cestat Bangalore: Wrongly availed credit can be reversed only if the proportionate credit is paid along with interest; Contending that interest is not liable to be paid since sufficient balance was available in their account is not proper – Revenue appeal allowed [Order attached]
Service Tax – Cestat Bangalore: Wrongly availed credit can be reversed only if the proportionate credit is paid along with interest; Contending that interest is not liable to be paid since sufficient balance wa...
Service Tax – Cestat New Delhi: Ignorance by the authorities of the bifurcation of aviation income shown in balance sheet and without any evidence placed against the confirmed service tax demand towards rendering the chartering activity of supplying of tangible goods is not proper – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: Ignorance by the authorities of the bifurcation of aviation income shown in balance sheet and without any evidence placed against the confirmed service tax demand towards renderi...
Service Tax – Cestat Chandigarh: Marketing services rendered to the overseas entity i.e. M/s Microsoft, Singapore qualifies to be exports and are not liable to Service Tax – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Marketing services rendered to the overseas entity i.e. M/s Microsoft, Singapore qualifies to be exports and are not liable to Service Tax – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Though, the services are performed in India, the beneficiary of the services is abroad and the payment for the same is coming to the appellants along with the reimbursed expenses, the services qualify to be export of services – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Though, the services are performed in India, the beneficiary of the services is abroad and the payment for the same is coming to the appellants along with the reimbursed expense...
Service Tax – Cestat Chandigarh: Providing infrastructure and administrative facilities to the visiting doctors to render treatment and healthcare services to the patients who come to the appellant's hospital for medical treatment doesn’t fall under the category of “Business Support Services” – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Providing infrastructure and administrative facilities to the visiting doctors to render treatment and healthcare services to the patients who come to the appellant's hospital f...
Service Tax – Cestat Ahmedabad: Construction activity pertaining to construction of drainage pipeline for Rajkot Municipal Corporation is also not leviable to tax as same is not in the nature of commercial activity – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Construction activity pertaining to construction of drainage pipeline for Rajkot Municipal Corporation is also not leviable to tax as same is not in the nature of commercial acti...
Service Tax – Cestat Ahmedabad: Corporate Guarantee by the Appellant is merely an act of providing an instrument for securing loans and not even fundamentally connected to the services as described under Business Support services - No merit in demanding tax – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Corporate Guarantee by the Appellant is merely an act of providing an instrument for securing loans and not even fundamentally connected to the services as described under Busine...
Service Tax – Cestat New Delhi: Judicial decision is ‘not acceptable’ is an objectionable phrase and the Commissioner (Appeals) is bound to follow the order of the Tribunal when it was not stayed, suspended or set aside by a higher court – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: Judicial decision is ‘not acceptable’ is an objectionable phrase and the Commissioner (Appeals) is bound to follow the order of the Tribunal when it was not stayed, suspended or...
Service Tax – Cestat Chennai: Service tax is not payable on liquidated damages, the issue has already addressed in many judgments and settled in favour of the taxpayer – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Service tax is not payable on liquidated damages, the issue has already addressed in many judgments and settled in favour of the taxpayer – Appeal allowed [Order attached]
Service Tax – Cestat Kolkata: Syllabus of the courses offered by the Appellant are prescribed by the universities in consultation with the appellant institute and examinations are also conducted by the universities which thereafter issues certificate/degree/diploma to successful candidates - Thus, appellant institute is an educational institute and are outside the ambit of 'commercial training or coaching services – Appeal allowed [Order attached]
Service Tax – Cestat Kolkata: Syllabus of the courses offered by the Appellant are prescribed by the universities in consultation with the appellant institute and examinations are also conducted by the universi...
Service Tax – Cestat New Delhi: Since the appellant is the creature of statute and is discharging a public function without any profit motive, cannot be made liable to tax not even under RCM for receiving legal consultancy services – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: Since the appellant is the creature of statute and is discharging a public function without any profit motive, cannot be made liable to tax not even under RCM for receiving legal...
Service Tax – Cestat Allahabad: Once the buyer cancelled the booking and the consideration for service was returned, the service contract got terminated and Department can't keep the Service tax with them – Refund claim is not time barred - Appeal allowed [Order attached]
Service Tax – Cestat Allahabad: Once the buyer cancelled the booking and the consideration for service was returned, the service contract got terminated and Department can't keep the Service tax with them – Ref...
Service Tax – Cestat New Delhi: Incentives are not to be construed as “consideration‟ - No service tax can be levied on incentives received as it is a form of profit earned by the appellant as a result of a trading activity – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: Incentives are not to be construed as “consideration‟ - No service tax can be levied on incentives received as it is a form of profit earned by the appellant as a result of a tra...
Service Tax – Cestat Ahmedabad: Activities undertaken as mandatory or statutory functions by public authorities under the provisions of any law does not constitute any taxable service and that any fee or amount collected, in such case, is not to be treated as consideration for the purpose of levy of service tax – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Activities undertaken as mandatory or statutory functions by public authorities under the provisions of any law does not constitute any taxable service and that any fee or amount...
Service Tax – Cestat New Delhi: The Appellant had made payments to stock exchanges on behalf of their clients who delayed the payments against their transactions of securities and the appellant charged the same from the said clients, which cannot be termed as consideration for the service rendered –Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: The Appellant had made payments to stock exchanges on behalf of their clients who delayed the payments against their transactions of securities and the appellant charged the same...
Service Tax – Cestat Hyderabad: Free supply of material, if any, from the service receiver cannot be added to the gross turnover of the Appellant, as held by the Apex Court – Appeal allowed [Order attached]
Service Tax – Cestat Hyderabad: Free supply of material, if any, from the service receiver cannot be added to the gross turnover of the Appellant, as held by the Apex Court – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Value of free supplies of accommodation, travelling and foods expenses would not warrant inclusion while arriving at the gross amount charged on its Service tax is to be paid – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Value of free supplies of accommodation, travelling and foods expenses would not warrant inclusion while arriving at the gross amount charged on its Service tax is to be paid – A...
Service Tax – Cestat Hyderabad: Demand of Service tax cannot be confirmed merely on the basis of figures reflected in other statutory records- Department is under obligation to prove the service have rendered – Appeal allowed [Order attached]
Service Tax – Cestat Hyderabad: Demand of Service tax cannot be confirmed merely on the basis of figures reflected in other statutory records- Department is under obligation to prove the service have rendered –...
Service Tax – Cestat Ahmedabad: Issue of non-payment of tax on software services - Held that non-payment of tax under reverse charge on software services received from abroad is a revenue neutral situation as Applicant is eligible for ITC – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Issue of non-payment of tax on software services - Held that non-payment of tax under reverse charge on software services received from abroad is a revenue neutral situation as A...
Service Tax – Cestat Chennai: Payment of Royalty, FDT and other applicable taxes/charges by the buyers of the iron ores to the Monitoring Committee, as per the price of iron ore purchased in auction, would not be subject to Service Tax – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Payment of Royalty, FDT and other applicable taxes/charges by the buyers of the iron ores to the Monitoring Committee, as per the price of iron ore purchased in auction, would not...
Service Tax – Cestat Ahmedabad: TDS deposited which is over and above the invoice value cannot be charged to service tax as the TDS is not part of the invoice value – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: TDS deposited which is over and above the invoice value cannot be charged to service tax as the TDS is not part of the invoice value – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Service tax is payable in respect of cleaning services provided to railways - Appellant granted benefit of cum tax – Appeals partly allowed [Order attached]
Service Tax – Cestat Ahmedabad: Service tax is payable in respect of cleaning services provided to railways - Appellant granted benefit of cum tax – Appeals partly allowed [Order attached]
Service Tax – Cestat Chennai: Appellant is one who has been availing of legal and consultative advice in various matters and have not shown that they were in receipt of contrary advice not to pay tax under RCM or sought clarification from the department - Demand upheld covering the extended period of penalty – Appeal dismissed [Order attached]
Service Tax – Cestat Chennai: Appellant is one who has been availing of legal and consultative advice in various matters and have not shown that they were in receipt of contrary advice not to pay tax under RCM...
Service Tax – Cestat Chennai: Services on which no Service tax is leviable under the Act is also included under the exempted services - Since no service tax is leviable on the works contract service rendered to Airport project, these services have been rightly considered as exempted services by the Department, this reversal of credit is required – Appeal dismissed [Order attached]
Service Tax – Cestat Chennai: Services on which no Service tax is leviable under the Act is also included under the exempted services - Since no service tax is leviable on the works contract service rendered to...
Service Tax – Cestat Chennai: Service tax demand on incentives which are purely on the basis of sales and not for providing service of promoting is not sustainable; No Service tax on advance amount forfeited on cancellation of booking – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Service tax demand on incentives which are purely on the basis of sales and not for providing service of promoting is not sustainable; No Service tax on advance amount forfeited on...
Service Tax – Cestat Ahmedabad: Service of Erection, Commissioning and Installation in relation to transmission of electricity is not leviable to service tax – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Service of Erection, Commissioning and Installation in relation to transmission of electricity is not leviable to service tax – Appeal allowed [Order attached]
Service Tax – Cestat Bangalore: Credit of Service tax paid on the premium paid by the appellant on Insurance of gold has to be considered as input service – Appeal allowed [Order attached]
Service Tax – Cestat Bangalore: Credit of Service tax paid on the premium paid by the appellant on Insurance of gold has to be considered as input service – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Cenvat credit on invoice beyond one year cannot be denied only because it has been utilized late; and cannot be denied for the reason that such availment was not reflected in ST-3 Returns – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Cenvat credit on invoice beyond one year cannot be denied only because it has been utilized late; and cannot be denied for the reason that such availment was not reflected in ST...
Service Tax – Cestat Mumbai: Revenue appeal dismissed as demand is purely on the basis of difference between ST-3 return and Income Tax returns, without any further examination – Appeal dismissed [Order attached]
Service Tax – Cestat Mumbai: Revenue appeal dismissed as demand is purely on the basis of difference between ST-3 return and Income Tax returns, without any further examination – Appeal dismissed [Order attache...
Service Tax – Cestat Chandigarh: Amount of TDS paid is not includable in the gross value for the purpose of payment of Service tax – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Amount of TDS paid is not includable in the gross value for the purpose of payment of Service tax – Appeal allowed [Order attached]
Service Tax – Cestat Allahabad: Income reflected in the Balance Sheet is for Income Tax purposes, which cannot be used to determine the Service Tax liability [Order attached]
Service Tax – Cestat Allahabad: Income reflected in the Balance Sheet is for Income Tax purposes, which cannot be used to determine the Service Tax liability [Order attached]
Service Tax – Cestat New Delhi: Once the return was filed, the responsibility lies with the Department to examine/ scrutinize the returns in a timely manner - Since no evidence were brought on record to show that the appellant had suppressed any material fact, demand is set aside – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: Once the return was filed, the responsibility lies with the Department to examine/ scrutinize the returns in a timely manner - Since no evidence were brought on record to show th...
Service Tax – Cestat Chennai: TDS deposited to the Income Tax Department in relation to the payment made to the foreign service provider over and above the invoice value of the services, is not liable to service tax – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: TDS deposited to the Income Tax Department in relation to the payment made to the foreign service provider over and above the invoice value of the services, is not liable to servic...
Service Tax – Cestat Ahmedabad: CENVAT Credit is available on goods related to supply and installation of Telecom tower – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: CENVAT Credit is available on goods related to supply and installation of Telecom tower – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Extended period of limitation is not inviolable as bona fide belief stands that all the transactions related to the said disputed taxable value has been disclosed by the appellant in their books of account, profit & loss account and in Balance Sheet – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Extended period of limitation is not inviolable as bona fide belief stands that all the transactions related to the said disputed taxable value has been disclosed by the appellan...
Service Tax – Cestat Allahabad: Whatever tax was payable the assesee can take cenvat credit; Since it is a case of revenue neutrality demand of tax, interest and penalty is not imposable – Appeal allowed [Order attached]
Service Tax – Cestat Allahabad: Whatever tax was payable the assesee can take cenvat credit; Since it is a case of revenue neutrality demand of tax, interest and penalty is not imposable – Appeal allowed [Order...
Service Tax – Cestat Allahabad: Place of provision of service of intermediary service was location of service provider which is in USA and UK; Since the both the service provider and service recipient were located in non-taxable area, service tax demand is not sustainable – Appeal allowed [Order attached]
Service Tax – Cestat Allahabad: Place of provision of service of intermediary service was location of service provider which is in USA and UK; Since the both the service provider and service recipient were loca...
Service Tax – Cestat New Delhi: Relevant Date in case of duty refundable consequent to any judgement or decree, but also to any order or direction would be date of such order and not from the date of payment of tax – Appeals allowed [Order attached]
Service Tax – Cestat New Delhi: Relevant Date in case of duty refundable consequent to any judgement or decree, but also to any order or direction would be date of such order and not from the date of payment of...
Service Tax – Cestat Allahabad: Ocean frieght for goods imported under C.I.F contracts are not taxable under Service Tax – Appeal allowed [Order attached]
Service Tax – Cestat Allahabad: Ocean frieght for goods imported under C.I.F contracts are not taxable under Service Tax – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Substantive benefit of CENVAT credit cannot be denied just because the documents are not proper; Appellants being PSU, no mala fide intention can be attributed – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Substantive benefit of CENVAT credit cannot be denied just because the documents are not proper; Appellants being PSU, no mala fide intention can be attributed – Appeal allowed...
Service Tax – Cestat Chennai: Once no service was rendered by the appellant in USA, which is exigible to tax under the Finance Act, all charges under the said Act against the appellant must fail- demand, interest or penalties cannot sustain – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Once no service was rendered by the appellant in USA, which is exigible to tax under the Finance Act, all charges under the said Act against the appellant must fail- demand, intere...
Service Tax – Cestat Chennai: Right to use of oil fields (natural resources) provided by the Government of Tamil Nadu to M/s. ONGC does not fit into the definition of consideration and demand of Service tax cannot sustain – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Right to use of oil fields (natural resources) provided by the Government of Tamil Nadu to M/s. ONGC does not fit into the definition of consideration and demand of Service tax can...
Service Tax – Cestat New Delhi: Supreme Court held that the word "collected" can only refer to cases where a person collects an amount from another with an intention to retain the said amount - Taxes collected by Assessee were remitted to Hotel, hence no Service tax payable - Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: Supreme Court held that the word "collected" can only refer to cases where a person collects an amount from another with an intention to retain the said amount - Taxes collected...
Service Tax – Cestat Chennai: There is no service provider and service recipient relationship in the joint venture and the amounts in the nature of profit petroleum/cost petroleum/ cash calls are not consideration for services – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: There is no service provider and service recipient relationship in the joint venture and the amounts in the nature of profit petroleum/cost petroleum/ cash calls are not considerat...
Service Tax – Cestat New Delhi: Photocopies of invoices are not valid documents to allow CENVAT credit [Order attached]
Service Tax – Cestat New Delhi: Photocopies of invoices are not valid documents to allow CENVAT credit [Order attached]
Service Tax – Cestat Chennai: Even if the appellant paid tax on GTA services, they would be eligible for availing cenvat credit - Situation being revenue-neutral, extended period cannot be invoked [Order attached]
Service Tax – Cestat Chennai: Even if the appellant paid tax on GTA services, they would be eligible for availing cenvat credit - Situation being revenue-neutral, extended period cannot be invoked [Order attach...
Service Tax – Cestat Allahabad: Even if diesel is considered to be free of cost supplied by the service recipient to the service provider, no service tax can be levied - Diesel cannot be considered as an input for the provision of the service – Appeal allowed [Order attached]
Service Tax – Cestat Allahabad: Even if diesel is considered to be free of cost supplied by the service recipient to the service provider, no service tax can be levied - Diesel cannot be considered as an input...
Service Tax – Cestat Kolkata: Maintenance and Repair services provided to Nepal client can not be treated as export of service as the Nepali currency is not termed as “Convertible Foreign Exchange" - As the Service tax is not separately collected, the benefit of cum-tax should be granted - Penalties set aside – Appeal partly allowed [Order attached]
Service Tax – Cestat Kolkata: Maintenance and Repair services provided to Nepal client can not be treated as export of service as the Nepali currency is not termed as “Convertible Foreign Exchange" - As the Ser...
Service Tax – Cestat Allahabad: Without initiating the proceedings in terms of Rule 14 of CENVAT Credit Rules, CENVAT credit cannot be denied during the refund proceedings – Cash refund allowed in terms of Section 142 of the CGST Act – Appeal allowed [Order attached]
Service Tax – Cestat Allahabad: Without initiating the proceedings in terms of Rule 14 of CENVAT Credit Rules, CENVAT credit cannot be denied during the refund proceedings – Cash refund allowed in terms of Sect...
Service Tax – Cestat Kolkata: Appeal filed after more than 43 months, 40 months and 37 months, way beyond the condonable period of three months - There is no power vested with the Tribunal, High Court and Supreme Court to condone this delay of more than 30 / 90 days occurring before the Commissioner (Appeals) – Appeal dismissed [Order attached]
Service Tax – Cestat Kolkata: Appeal filed after more than 43 months, 40 months and 37 months, way beyond the condonable period of three months - There is no power vested with the Tribunal, High Court and Supre...
Service Tax – Cestat Mumbai: Statutory limitation periods are not applicable to amounts paid under mistake of law since the service tax invoice itself is cancelled, so there was no appropriation of the amount as tax - Refund allowed [Order attached]
Service Tax – Cestat Mumbai: Statutory limitation periods are not applicable to amounts paid under mistake of law since the service tax invoice itself is cancelled, so there was no appropriation of the amount a...
Service Tax – Cestat New Delhi: There is no scope for passing on the burden of any service tax at the stage when no service tax was paid on submitting the bids to the clients- the clause of unjust enrichment would not apply and no basis remains for rejecting the refund claim or crediting it to the Consumer Welfare Fund – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: There is no scope for passing on the burden of any service tax at the stage when no service tax was paid on submitting the bids to the clients- the clause of unjust enrichment wo...
Service Tax – Cestat New Delhi: ‘Services relating to transmission of electricity’ also include the services of installation of transmission towers for electricity and no service tax is payable – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: ‘Services relating to transmission of electricity’ also include the services of installation of transmission towers for electricity and no service tax is payable – Appeal allowed...
Service Tax – Cestat New Delhi: As the activity rendered by the appellant involves the element of goods i.e. wooden crates as well as the element of service i.e. the packing activity, it shall be called as Works Contract Service - Eligible for abatement under Notification No. 30/2012 – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: As the activity rendered by the appellant involves the element of goods i.e. wooden crates as well as the element of service i.e. the packing activity, it shall be called as Work...
Service Tax – Cestat Ahmedabad: service tax cannot be demanded twice even though the person who is liable to pay the service tax has not discharged the service tax but some other person has discharged the service tax on the same service – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: service tax cannot be demanded twice even though the person who is liable to pay the service tax has not discharged the service tax but some other person has discharged the servi...
Service Tax – Cestat Chennai: Demand of Service tax on ocean freight/ air freight or the mark-up on the above received by the appellant cannot be subject to levy of Service Tax – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Demand of Service tax on ocean freight/ air freight or the mark-up on the above received by the appellant cannot be subject to levy of Service Tax – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: If the activities of “clearing‟ and “forwarding‟ is rendered by same person and by separate agreements, the freight forwarding is to be included in the taxable value for C & F service – Appeal partly allowed [Order attached]
Service Tax – Cestat Chennai: If the activities of “clearing‟ and “forwarding‟ is rendered by same person and by separate agreements, the freight forwarding is to be included in the taxable value for C & F serv...
Service Tax – Cestat Hyderabad: Appellants have incurred charges towards Consultancy for Provident Fund, ROC filing, CMA data preparation, RTA charges, etc., which have not been received from individual Advocate or a firm of Advocates, thus, these services do not fall under RCM – Appeal allowed [Order attached]
Service Tax – Cestat Hyderabad: Appellants have incurred charges towards Consultancy for Provident Fund, ROC filing, CMA data preparation, RTA charges, etc., which have not been received from individual Advocat...
Service Tax – Cestat Ahmedabad: Software supplied (preloaded) in a medium like hardware cannot be treated as provision of service; supply would amount to sale of goods – Service tax cannot be demanded – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Software supplied (preloaded) in a medium like hardware cannot be treated as provision of service; supply would amount to sale of goods – Service tax cannot be demanded – Appeal...
Service Tax – Cestat Ahmedabad: Software loaded on a medium like USB/CD/Hard Drive etc. is goods and not a services - Demand not sustainable – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Software loaded on a medium like USB/CD/Hard Drive etc. is goods and not a services - Demand not sustainable – Appeal allowed [Order attached]
Service Tax – Cestat Kolkata: International roaming services would not fall within the ambit of 'Telegraphy Authority' - Payment of roaming charges made to FTOs for providing connectivity services to Appellant's subscribers when they are abroad is not leviable to Service tax – Appeal allowed [Order attached]
Service Tax – Cestat Kolkata: International roaming services would not fall within the ambit of 'Telegraphy Authority' - Payment of roaming charges made to FTOs for providing connectivity services to Appellant'...
Service Tax – Cestat Hyderabad: Reimbursable expenses cannot be included in the gross value for the purpose of levy of service tax as Rule 5 has been held to be ultra virus, and as such provision is no longer applicable – Appeal allowed [Order attached]
Service Tax – Cestat Hyderabad: Reimbursable expenses cannot be included in the gross value for the purpose of levy of service tax as Rule 5 has been held to be ultra virus, and as such provision is no longer a...
Service Tax – Cestat Chennai: Commission received for procuring export orders from buyers by appellant as per the direction of the foreign client, and for which remuneration is computed on basis of FOB value of the garments exported is not classifiable under ‘intermediary’ service – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Commission received for procuring export orders from buyers by appellant as per the direction of the foreign client, and for which remuneration is computed on basis of FOB value of...
Service Tax – Cestat Chennai: Activity of quarrying/ earth work excavating of sand / wet sand and loading in the lorries/ tippers of the consumer are covered under the taxable service - The benefit of Notification will not be available as the taxable service is not provided by the appellant to Government, a local authority or a governmental authority nor are the principal activities meant for construction of roads etc. – Appeal disposed [Order attached]
Service Tax – Cestat Chennai: Activity of quarrying/ earth work excavating of sand / wet sand and loading in the lorries/ tippers of the consumer are covered under the taxable service - The benefit of Notificat...
Service Tax – Cestat Kolkata: The limitation prescribed under section 11B of the Excise Act would not be applicable if an amount is paid under a mistaken - Provisions of “Unjust Enrichment‟ also not being applicable in respect of such refund cases – Appeal allowed [Order attached]
Service Tax – Cestat Kolkata: The limitation prescribed under section 11B of the Excise Act would not be applicable if an amount is paid under a mistaken - Provisions of “Unjust Enrichment‟ also not being appli...
Service Tax – Cestat Ahmedabad: Water front royalty is being charged as per provisions of the Maritime Board Act, 1981 - Maritime board is collecting the water front royalty as a statutory levy provided by Maritime Board Act, 1981, on behalf of State of Gujarat, thus Service tax liability would not arise – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Water front royalty is being charged as per provisions of the Maritime Board Act, 1981 - Maritime board is collecting the water front royalty as a statutory levy provided by Mari...
Service Tax – Cestat Ahmedabad: Export of educational books to the subsidiary company - Merely clearing the goods in USA and forwarding the same to the Customers of the Appellant by the subsidiary is held to be consignment agent rather than commission agent-not taxable service under “Business Auxiliary Services‟ – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Export of educational books to the subsidiary company - Merely clearing the goods in USA and forwarding the same to the Customers of the Appellant by the subsidiary is held to be...
Service Tax – Cestat Hyderabad: APMSIDC is a Governmental authority and cannot be considered as business entity, which intrinsically involves profit motive - Not be required to pay any service tax under reverse charge basis on WCS – Appeal allowed [Order attached]
Service Tax – Cestat Hyderabad: APMSIDC is a Governmental authority and cannot be considered as business entity, which intrinsically involves profit motive - Not be required to pay any service tax under reverse...
Service Tax – Cestat Chandigarh: Once the duty of tax payment have been discharged by the principal on behalf of its agents then there is no loss to the revenue of the Government, the question as to who has paid the same, remains a procedural issue and thereto, an empty one – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: Once the duty of tax payment have been discharged by the principal on behalf of its agents then there is no loss to the revenue of the Government, the question as to who has pai...
Service Tax – Cestat New Delhi: Service tax is always exempted for the services provided to developers and units in SEZ; therefore the exemption notification itself is redundant - Any amount paid as service tax whether directly or indirectly, by the service provider or ISD, is considered a deposit and should be refunded – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: Service tax is always exempted for the services provided to developers and units in SEZ; therefore the exemption notification itself is redundant - Any amount paid as service tax...
Service Tax – Cestat New Delhi: Relevant date for reckoning the limitation under section 73 in cases where no return is filed by the due date is the due date for filing the return and there is no provision for changing this relevant date even if the assessee files a return after the due date – Appeal partly allowed [Order attached]
Service Tax – Cestat New Delhi: Relevant date for reckoning the limitation under section 73 in cases where no return is filed by the due date is the due date for filing the return and there is no provision for...
Service Tax – Cestat Chennai: Cenvat credit cannot be disallowed alleging that the invoices bear the name of the vehicle owner, and not the assessee, as the invoice should be considered only as a procedural infraction and should not be used to deny the credit – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Cenvat credit cannot be disallowed alleging that the invoices bear the name of the vehicle owner, and not the assessee, as the invoice should be considered only as a procedural inf...
Service Tax – Jharkhand High Court: Enough opportunities were provided to the petitioner by issuing SCN and also fixing date of personal hearing for four times; but the petitioner did not respond to either of them - Non-fulfillment of natural justice is not valid – Writ petition dismissed [Order attached]
Service Tax – Jharkhand High Court: Enough opportunities were provided to the petitioner by issuing SCN and also fixing date of personal hearing for four times; but the petitioner did not respond to either of t...
Service Tax – Cestat Chennai: Cenvat credit cannot be denied on the ground that premises is not registered; No requirement to reverse the credit again for the mere reason that the refund has not been sanctioned in cash – Revenue appeal dismissed [Order attached]
Service Tax – Cestat Chennai: Cenvat credit cannot be denied on the ground that premises is not registered; No requirement to reverse the credit again for the mere reason that the refund has not been sanctioned...
Service Tax – Cestat Chennai: Providing cellular / mobile services to a subscriber during ‘international outbound roaming’ relates to telecommunication service not exigible to service tax at the hands of the appellant under RCM as the service is provided by not a ‘telegraph authority’ – Appeal dismissed [Order attached]
Service Tax – Cestat Chennai: Providing cellular / mobile services to a subscriber during ‘international outbound roaming’ relates to telecommunication service not exigible to service tax at the hands of the ap...
Service Tax - Cestat Chennai: Refund of service tax paid on residential complex for personal use, as the incidence of tax is borne by the appellant the denial refund were without any basis - Refund allowed - Appeal allowed [Order attached]
Service Tax - Cestat Chennai: Refund of service tax paid on residential complex for personal use, as the incidence of tax is borne by the appellant the denial refund were without any basis - Refund allowed - Ap...
Service Tax – Cestat Chandigarh: CHAS are acting as pure agent and the debit note containing all details can be considered as invoice; Refund can be allowed on service tax paid on invoices of service providers for Custom House Agent services, Export Commission paid to foreign Agent, Transport of Goods by road and rail – Appeal allowed [Order attached]
Service Tax – Cestat Chandigarh: CHAS are acting as pure agent and the debit note containing all details can be considered as invoice; Refund can be allowed on service tax paid on invoices of service providers...
Service Tax – Cestat Chandigarh: Transaction charges payable by the stock brokers in terms of the regulations issued by SEBI are in the nature of consideration towards the taxable service, and these are not any fee or statutory levy – Appeal dismissed [Order attached]
Service Tax – Cestat Chandigarh: Transaction charges payable by the stock brokers in terms of the regulations issued by SEBI are in the nature of consideration towards the taxable service, and these are not any...
Service Tax – Cestat Bangalore: Service Tax on mobilization of advances received is to be payable on completion of the service since they are only to be taken as loans and it became part of the consideration as and when the invoices were raised - Appeal allowed [Order attached]
Service Tax – Cestat Bangalore: Service Tax on mobilization of advances received is to be payable on completion of the service since they are only to be taken as loans and it became part of the consideration as...
Service Tax – Cestat Bangalore: Basis the ‘Doctrine of Mutuality of Interest’, advance admissions/enrollment fees collected from society members is not taxable – Appeal allowed [Order attached]
Service Tax – Cestat Bangalore: Basis the ‘Doctrine of Mutuality of Interest’, advance admissions/enrollment fees collected from society members is not taxable – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: The appellant being an autonomous body though under the Government of India but providing services of technical inspection and certification against consideration is liable to tax, the same cannot take the garb of sovereign/statutory function – Appeal dismissed [Order attached]
Service Tax – Cestat New Delhi: The appellant being an autonomous body though under the Government of India but providing services of technical inspection and certification against consideration is liable to ta...
Service Tax – Cesta Chennai: All taxable services provided for the transmission and distribution of electrical energy are exempt from the liability to Service tax – Appeal allowed [Order attached]
Service Tax – Cesta Chennai: All taxable services provided for the transmission and distribution of electrical energy are exempt from the liability to Service tax – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Taxes on land and building being an interpretational issue, appellant is eligible for waiver of of penalties – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Taxes on land and building being an interpretational issue, appellant is eligible for waiver of of penalties – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Appellant happen to be a charitable trust and held a belief that they are not a "Commercial‟ Training or Coaching Centre and therefore, did not discharge the service tax, hence invoking extended period of limitation is not justified – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Appellant happen to be a charitable trust and held a belief that they are not a "Commercial‟ Training or Coaching Centre and therefore, did not discharge the service tax, hence i...
Service Tax – Cestat Ahmedabad: Any amount provided by Gujarat Maritime Board, the appellant herein, is a State levy and a statutory levy and proceeds of such levy are credited to the Consolidated Treasury Fund of State of Gujarat - No Service tax liability on statutory levy – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Any amount provided by Gujarat Maritime Board, the appellant herein, is a State levy and a statutory levy and proceeds of such levy are credited to the Consolidated Treasury Fund...
Service Tax – Cestat Ahmedabad: Imported software, customized and sold/cleared along with DSC is not for supply of software as that of a ‘service’, but it is sale of the customized software on a CD as part of the DCS; the same should be considered as ‘excisable goods’ and not as ‘service’– Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Imported software, customized and sold/cleared along with DSC is not for supply of software as that of a ‘service’, but it is sale of the customized software on a CD as part of t...

Custom

Customs – Cestat Ahmedabad: If the duty free goods brought into SEZ are destroyed, the duty involved on such destroyed goods can be remitted under the Customs Act – Appeal allowed [Order attached]
Customs – Cestat Ahmedabad: If the duty free goods brought into SEZ are destroyed, the duty involved on such destroyed goods can be remitted under the Customs Act – Appeal allowed [Order attached]
Customs – Cestat Ahmedabad: The amount of refund and interest once paid voluntarily by appellant is self-appropriation, and thus is clearly on account of erroneous refund which was accepted by the party obviating any necessity of further show cause notice – Appeal rejected [Order attached]
Customs – Cestat Ahmedabad: The amount of refund and interest once paid voluntarily by appellant is self-appropriation, and thus is clearly on account of erroneous refund which was accepted by the party obviati...
Customs – Cestat Chennai: It is the settled position of law that acceptance of Bill of Entry is considered as self-assessment, the importer if aggrieved by the same, has to seek for modification / rectification / re-assessment, rather, the appellant chose to seek directly the refund – Appeal dismissed [Order attached]
Customs – Cestat Chennai: It is the settled position of law that acceptance of Bill of Entry is considered as self-assessment, the importer if aggrieved by the same, has to seek for modification / rectification...
Customs – Cestat New Delhi: Mistake can be been rectified at the first available opportunity, and therefore there is no error in allowing the amendment of Bill of Entry under section 149 - Amendment of Bill of Entry allowed from Customs Tariff Heading from 25 to 28 – Appeal allowed [Order attached]
Customs – Cestat New Delhi: Mistake can be been rectified at the first available opportunity, and therefore there is no error in allowing the amendment of Bill of Entry under section 149 - Amendment of Bill of...
Customs – Cestat Bangalore: Unless and until the importer proves that incidence of duty has not been passed on to the buyer, the question of refund does not arise; Since Chennai Port Trust had reimbursement of duty to the appellant, the duty burden was passed on to the buyer – Appeal dismissed [Order attached]
Customs – Cestat Bangalore: Unless and until the importer proves that incidence of duty has not been passed on to the buyer, the question of refund does not arise; Since Chennai Port Trust had reimbursement of...
Customs – Filing of Bills of Entry (BE) would not be available from 11:00 hours onwards on 01.02.2024 till the completion of updation of all changes in ICES [Advisory attached]
Customs – Filing of Bills of Entry (BE) would not be available from 11:00 hours onwards on 01.02.2024 till the completion of updation of all changes in ICES [Advisory attached]
Customs - Clarification issued regarding Import Policy Provisions for Laptops, Tablets, All-in-one Personal Computers and Ultra Small Form Factor Computers, Servers under HSN 8471 [Policy Circular attached]
Customs - Clarification issued regarding Import Policy Provisions for Laptops, Tablets, All-in-one Personal Computers and Ultra Small Form Factor Computers, Servers under HSN 8471 [Policy Circular attached]
Customs – Advisory issued for E-scrip to avail Export Incentive Schemes (RoSCTL, RoDTEP) [Advisory attached]
Customs – Advisory issued for E-scrip to avail Export Incentive Schemes (RoSCTL, RoDTEP) [Advisory attached]
Customs – Andhra Pradesh High Court: SEZ units are not exempted from payment of GST compensation cess as the phrase ‘duty of customs’ used in Section 26(1)(a) of SEZ Act only refers to duty leviable under Customs Act but does not include cess under GST Compensation Act – Writ petition dismissed [Order attached]
Customs – Andhra Pradesh High Court: SEZ units are not exempted from payment of GST compensation cess as the phrase ‘duty of customs’ used in Section 26(1)(a) of SEZ Act only refers to duty leviable under Custo...
Customs – CGFT amended FTP Policy and inserted import of used IT asset from SEZ to DTA [Notification attached]
Customs – CGFT amended FTP Policy and inserted import of used IT asset from SEZ to DTA [Notification attached]
Customs – Allahabad High Court: Department is not entitled to charge any demurrage charge from the goods so detained by the custom authorities - Petitioner granted relief to clear off the goods without payment of demurrage charges – Appeal disposed [Order attached]
Customs – Allahabad High Court: Department is not entitled to charge any demurrage charge from the goods so detained by the custom authorities - Petitioner granted relief to clear off the goods without payment...
Customs – Trade Notice issued extending date for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform till 31st December 2024 [Trade Notice attached]
Customs – Trade Notice issued extending date for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform till 31st December 2024 [Trade Notice attached]
Customs – New Delhi High Court: “Echo Family Devices” classifiable under CTH 8517 and more particularly under Tariff Entry 8517 62 90 - Eligible for exemption – Appeal allowed [Order attached]
Customs – New Delhi High Court: “Echo Family Devices” classifiable under CTH 8517 and more particularly under Tariff Entry 8517 62 90 - Eligible for exemption – Appeal allowed [Order attached]
Customs – New Delhi High Court: Issue on jurisdiction to adjudicate payment of Drawback recovered by the Revenue - Held that Order passed by a Court, which does not have the subject matter jurisdiction to adjudicate the issue, would be a nullity - Firm should not be left remediless, thus granted opportunity to prefer a revision [Order attached]
Customs – New Delhi High Court: Issue on jurisdiction to adjudicate payment of Drawback recovered by the Revenue - Held that Order passed by a Court, which does not have the subject matter jurisdiction to adjud...
Customs – New Delhi High Court: Respondents have failed to conclude the assessment proceedings despite more than seven years pending DRI verification of COO certificate, as it is evident that COO Certificate verification had been shared with the field authorities way back in 2016 - Petitioner entitled to refund of BG and other monies retained and also interest @6% p,a – Writ petition allowed [Order attached]
Customs – New Delhi High Court: Respondents have failed to conclude the assessment proceedings despite more than seven years pending DRI verification of COO certificate, as it is evident that COO Certificate ve...
Customs –.Cestat New Delhi: Since no appeal has been filed, the order of the Tribunal has attained finality - Refund can be claimed on Bills of Entry amended under Section 149 of the Customs Act, 1962 – Department’s Appeal dismissed [Order attached]
Customs –.Cestat New Delhi: Since no appeal has been filed, the order of the Tribunal has attained finality - Refund can be claimed on Bills of Entry amended under Section 149 of the Customs Act, 1962 – Departm...
Customs – Cestat Ahmedabad: Refund of duty paid twice on account of technical glitch - Held that refund allowed as lack of diligence is not indicated on the face of record – Appeal allowed [Order attached]
Customs – Cestat Ahmedabad: Refund of duty paid twice on account of technical glitch - Held that refund allowed as lack of diligence is not indicated on the face of record – Appeal allowed [Order attached]
Customs – CBIC issued notification regarding the Amnesty Scheme - Pendency of any application for relaxation/clarification would not form a ground for relief/extension of permissible time period for filing of applications under the Amnesty Scheme beyond the prescribed date [Trade Notice attached]
Customs – CBIC issued notification regarding the Amnesty Scheme - Pendency of any application for relaxation/clarification would not form a ground for relief/extension of permissible time period for filing of a...
Excise – Cestat Mumbai: The issue pertaining to leviability of interest on finalization of provisional assessment, in all cases pertaining to clearances prior to 2001, has been set at rest by the CBIC in the Circular – Appeal allowed [Order attached]
Excise – Cestat Mumbai: The issue pertaining to leviability of interest on finalization of provisional assessment, in all cases pertaining to clearances prior to 2001, has been set at rest by the CBIC in the Ci...
Customs – Cestat Ahmedabad: Value enhancement on the basis of data gathered from the website of Zuaba is not correct and legal, as the authenticity of the platform has not been established and is not approved by any government agency and the same is a private platform – Appeal allowed [Order attached]
Customs – Cestat Ahmedabad: Value enhancement on the basis of data gathered from the website of Zuaba is not correct and legal, as the authenticity of the platform has not been established and is not approved b...
Customs – Cestat Bangalore: With effect from 13-7-2006 only interest is payable on difference between finally assessed duty and provisionally assessed duty – Appeal allowed [Order attached]
Customs – Cestat Bangalore: With effect from 13-7-2006 only interest is payable on difference between finally assessed duty and provisionally assessed duty – Appeal allowed [Order attached]
Customs – Customs officer can now amend GSTIN for a Bill of Entry after OOC, provided the PAN no. remains the same [Advisory attached]
Customs – Customs officer can now amend GSTIN for a Bill of Entry after OOC, provided the PAN no. remains the same [Advisory attached]
Customs – CBIC has provided the monetary limits for filing appeals by the Department before CESTAT, High Courts and Supreme Court [Instruction attached]
Customs – CBIC has provided the monetary limits for filing appeals by the Department before CESTAT, High Courts and Supreme Court [Instruction attached]
Customs – New Delhi High Court: Pre-notice consultation stands incorporated only in first Proviso to Section 28, , is specific to that section and differs from Section 124, which lack pre-consultation principles – Writ petition dismissed [Order attached]
Customs – New Delhi High Court: Pre-notice consultation stands incorporated only in first Proviso to Section 28, , is specific to that section and differs from Section 124, which lack pre-consultation principle...
Customs – Cestat Ahmedabad: Like an exemption notification can be granted at any stage, even the export benefit can be allowed by amendment without any limitation of 3 months as has been struck down from board’s Circular No. 36/2010 (ibid) - Directed to convert DFIA Shipping Bills to Drawback Shipping Bills – Appeal allowed [Order attached]
Customs – Cestat Ahmedabad: Like an exemption notification can be granted at any stage, even the export benefit can be allowed by amendment without any limitation of 3 months as has been struck down from board’...
Customs – DGFT has introduced an automated system for issuing Status Holder Certificates (SHC) to exporters [Trade notice attached]
Customs – DGFT has introduced an automated system for issuing Status Holder Certificates (SHC) to exporters [Trade notice attached]
Customs – DGFT Introduces Automatic System for Status Holder Certificate Issuance [Public notice attached]
Customs – DGFT Introduces Automatic System for Status Holder Certificate Issuance [Public notice attached]
Customs – Handbook of Procedures has been amended to permit availment of Input Tax Credit on GST paid material, in respect of Advance Authorization Scheme [Public Notice attached]
Customs – Handbook of Procedures has been amended to permit availment of Input Tax Credit on GST paid material, in respect of Advance Authorization Scheme [Public Notice attached]
Customs – CBIC extended the currently applicable export duty of 20% on Parboiled rice up to 31.03.2024 [Notification attached]
Customs – CBIC extended the currently applicable export duty of 20% on Parboiled rice up to 31.03.2024 [Notification attached]
Customs – Cestat Ahmedabad: Imported Nutritional Supplements which are preparations of substances such as Creatine, Nitrates, Glutamine and Amino Acids and which are classifiable under CTSH2106 9099, liable to IGST @ 18% – Appeal allowed [Order attached]
Customs – Cestat Ahmedabad: Imported Nutritional Supplements which are preparations of substances such as Creatine, Nitrates, Glutamine and Amino Acids and which are classifiable under CTSH2106 9099, liable to...
Customs – Cestat Chennai: Rejecting the refund claim simply on the ground of delay in filing the claim while admitting that the original claim was filed before wrong jurisdiction, cannot be approved- refund sanctioned – Revenue Appeal dismissed [Order attached]
Customs – Cestat Chennai: Rejecting the refund claim simply on the ground of delay in filing the claim while admitting that the original claim was filed before wrong jurisdiction, cannot be approved- refund san...
Customs – New Delhi High Court: Issue of delay in adjudication of SCN over 8 years - Held that deferring the adjudication of the impugned show cause notice on account of the Call Book procedure is not justified and hence SCN now cannot be adjudicated – Writ petition allowed [Order attached]
Customs – New Delhi High Court: Issue of delay in adjudication of SCN over 8 years - Held that deferring the adjudication of the impugned show cause notice on account of the Call Book procedure is not justified...
Customs – New Delhi High Court: Importing goods without discharging BCD and on payment of additional duty under Section 3 of the Tariff Act it cannot be said to be the goods were imported “duty free” and claim of duty drawback cannot be rejected - As long as goods have suffered a “tax” or “duty” at the time of import, the claim for drawback at the stage of export would be available - Respondents are directed to pay interest – Appeal allowed [Order attached]
Customs – New Delhi High Court: Importing goods without discharging BCD and on payment of additional duty under Section 3 of the Tariff Act it cannot be said to be the goods were imported “duty free” and claim...
Customs – Cestat Ahmedabad: The jurisdictional High Court’s order has neither been set-aside nor stayed by the Hon’ble Apex Court and hence the Hon’ble Gujarat High Court’s order as of today holds good – No export duty on iron and steel products - Appeal dismissed [Order attached]
Customs – Cestat Ahmedabad: The jurisdictional High Court’s order has neither been set-aside nor stayed by the Hon’ble Apex Court and hence the Hon’ble Gujarat High Court’s order as of today holds good – No ex...
Customs – Extended Exemption of deposits from the provision of Section 51 A of Customs Act, 1962 till 1st December 2023 [Notification attached]
Customs – Extended Exemption of deposits from the provision of Section 51 A of Customs Act, 1962 till 1st December 2023 [Notification attached]
Customs – CBIC extended the exemption on deposits into ECL till 30th November 2023 [Notification attached]
Customs – CBIC extended the exemption on deposits into ECL till 30th November 2023 [Notification attached]
Customs – Trade Notice is issued in reference to pre-import condition under Advance Authorisation Scheme [Trade notice attached]
Customs – Trade Notice is issued in reference to pre-import condition under Advance Authorisation Scheme [Trade notice attached]
Custom – Cestat Chennai: Finalization of Bill of entry has happened after 15 years of provisional assessment which, is extremely inordinate delay and department has also not been able to put forward cogent evidence to reject the transaction value – Appeal allowed [Order attached]
Custom – Cestat Chennai: Finalization of Bill of entry has happened after 15 years of provisional assessment which, is extremely inordinate delay and department has also not been able to put forward cogent evid...
Customs – Cestat Ahmedabad: Stipulation of one time availment of EPCG Scheme at the time of exit cannot be read as permitting availment of EPCG Scheme under Rule 34 of SEZ Rules – Appeal dismissed [Order attached]
Customs – Cestat Ahmedabad: Stipulation of one time availment of EPCG Scheme at the time of exit cannot be read as permitting availment of EPCG Scheme under Rule 34 of SEZ Rules – Appeal dismissed [Order attach...
Customs – Cestat Ahmedabad: In the clear provision under Section 27 A and the landmark judgment of Hon’ble Supreme Court in the case of Ranbaxy Laboratories Ltd, the appellant is entitled for interest from the date of original application till the date of grant of refund – Appeal allowed [Order attached]
Customs – Cestat Ahmedabad: In the clear provision under Section 27 A and the landmark judgment of Hon’ble Supreme Court in the case of Ranbaxy Laboratories Ltd, the appellant is entitled for interest from the...
Customs - Format for ex-bond Shipping Bill has been developed on ICES for processing of export of warehoused goods from a bonded warehouse [Circular attached]
Customs - Format for ex-bond Shipping Bill has been developed on ICES for processing of export of warehoused goods from a bonded warehouse [Circular attached]
Customs - Cestat Chennai: Post-importation expenses incurred by the appellant, related to the direct and indirect cost of marketing the imported goods, should be deducted from the transaction value while arriving at the deductive value of the goods - Appeal allowed [Order attached]
Customs - Cestat Chennai: Post-importation expenses incurred by the appellant, related to the direct and indirect cost of marketing the imported goods, should be deducted from the transaction value while arrivi...
Customs – Cestat Chandigarh: Refund was granted within 3 months of finalization of bill of entries as prescribed under Section 18 (4) of the Act, appellant is not entitled to any interest on delayed refund in view of the statutory provisions – Appeal dismissed [Order attached]
Customs – Cestat Chandigarh: Refund was granted within 3 months of finalization of bill of entries as prescribed under Section 18 (4) of the Act, appellant is not entitled to any interest on delayed refund in v...
Custom – New Delhi High Court: Department for almost a period of 17 months slept over the matter despite the specific mandate of even the unamended Section 28(9) of the Customs Act that the duty shall be levied within a period of 12 months from the date of issuance of the notice – SCN is lapsed - Writ petition allowed [Order attached]
Custom – New Delhi High Court: Department for almost a period of 17 months slept over the matter despite the specific mandate of even the unamended Section 28(9) of the Customs Act that the duty shall be levied...
Customs – Cestat Kolkata: Penalty would meet the ends of justice as the appellant did not take any steps to verify the genuineness of the exporting firm which have facilitated the entry of the offending red sander wood logs into the port area, for purpose of export to a third country – Appeal disposed [Order attached]
Customs – Cestat Kolkata: Penalty would meet the ends of justice as the appellant did not take any steps to verify the genuineness of the exporting firm which have facilitated the entry of the offending red san...
Customs – CBIC issued notification to exempt LPG, Liquified Propane and Liquified Butane from levy of AIDC [Notification attached]
Customs – CBIC issued notification to exempt LPG, Liquified Propane and Liquified Butane from levy of AIDC [Notification attached]
Customs – DGFT issued final notice for on-boarding on the DGFT Common digital platform for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) upto 31“t August 2023 [Trade Notice attached]
Customs – DGFT issued final notice for on-boarding on the DGFT Common digital platform for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) upto 31“t August 2023 [Trade Notice attache...
Customs – Cestat New Delhi: Snow goggles are meant for protection of eyes in snowy region and not protection of eyes from sunlight which is the purpose of sun glasses and classifiable under 900490 ‘Other’ [Order attached]
Customs – Cestat New Delhi: Snow goggles are meant for protection of eyes in snowy region and not protection of eyes from sunlight which is the purpose of sun glasses and classifiable under 900490 ‘Other’ [Orde...
Customs – CBIC has issued circular on Expansion of automatic LEO facility in ECCS [Circular attached]
Customs – CBIC has issued circular on Expansion of automatic LEO facility in ECCS [Circular attached]
Customs – DGFT implements the Advance Authorisation Scheme, allows duty-free import of inputs for export purposes - A user-friendly and searchable database is created of Ad-hoc Norms fixed in the previous years which does not require Norms Committee review [Press Release attached]
Customs – DGFT implements the Advance Authorisation Scheme, allows duty-free import of inputs for export purposes - A user-friendly and searchable database is created of Ad-hoc Norms fixed in the previous years...
Customs – Bombay High Court: Almost about 13 years having lapsed after the order, the Respondents are yet to pass a final assessment order - Respondents are directed to proceed to pass a final assessment order, however, without levy of any interest on the assessment – Writ petition disposed [Order attached]
Customs – Bombay High Court: Almost about 13 years having lapsed after the order, the Respondents are yet to pass a final assessment order - Respondents are directed to proceed to pass a final assessment order,...
Customs – Cestat Ahmedabad: For the purpose of refund of SAD, one year period for filing the refund shall be taken from the date of finalization of bill of entry in a case where initially the assessment was made provisional and not from the date of payment of duty – Appeal allowed [Order attached]
Customs – Cestat Ahmedabad: For the purpose of refund of SAD, one year period for filing the refund shall be taken from the date of finalization of bill of entry in a case where initially the assessment was mad...
Customs – Cestat Hyderabad: Merely CA Certificate per se cannot be the sole ground for proving that Appellant have not passed on the incidence of duty, if the sanctioning authority is not satisfied, he may also rely on additional documents – Remanded back [Order attached]
Customs – Cestat Hyderabad: Merely CA Certificate per se cannot be the sole ground for proving that Appellant have not passed on the incidence of duty, if the sanctioning authority is not satisfied, he may also...
Customs – Cestat Chennai: CHA licence was suspended on 12.06.2010 and much later, i.e., on 06.03.2013, vide the impugned Order-in-Original, the licence was revoked, which itself shows that there has been serious violation of the time-limit prescribed under Regulation – Appeal partly allowed [Order attached]
Customs – Cestat Chennai: CHA licence was suspended on 12.06.2010 and much later, i.e., on 06.03.2013, vide the impugned Order-in-Original, the licence was revoked, which itself shows that there has been seriou...
Customs – Jammu & Kashmir and Ladak High Court: As the consignment/goods have been seized at New Delhi and show cause notice has also been issued by authority at New Delhi, hence it is the courts/forums at Delhi and not at J&K Court where the petitioner can lay his claim or raise his grievances – Writ petition dismissed [Order attached]
Customs – Jammu & Kashmir and Ladak High Court: As the consignment/goods have been seized at New Delhi and show cause notice has also been issued by authority at New Delhi, hence it is the courts/forums at Delh...
Customs – CBIC has amended the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 [Notification attached]
Customs – CBIC has amended the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 [Notification attached]
Customs – Karnataka High Court: There is no dispute over installation certificate issued by the Central Excise Officers in respect to exemption claimed on import of goods - Once ADGFT has adjudicated the matter and allowed the appeal then Customs Authorities are not allowed a different stand – Writ petition allowed [Order attached]
Customs – Karnataka High Court: There is no dispute over installation certificate issued by the Central Excise Officers in respect to exemption claimed on import of goods - Once ADGFT has adjudicated the matter...
Excise – Cestat Mumbai: To avail credit it does not require that the bill of entry should be in the name of the person claiming credit of duty, what is required is that the goods used as inputs are duty paid and the credit of duty paid on the said goods has not been taken – Appeal allowed [Order attached]
Excise – Cestat Mumbai: To avail credit it does not require that the bill of entry should be in the name of the person claiming credit of duty, what is required is that the goods used as inputs are duty paid an...
Customs – Cestat Chennai: As the Respondent died during the pendency of the present appeal, the proceedings will be abated unless an application is made for continuance of such proceedings, which is not in the instant case – Revenue Appeal dismissed [Order attached]
Customs – Cestat Chennai: As the Respondent died during the pendency of the present appeal, the proceedings will be abated unless an application is made for continuance of such proceedings, which is not in the...
Customs – Gauhati High Court: Seizure of erica nuts, a notified item under Customs Act – Held that there is nothing on record, to even have a prima-facie view that the goods were of foreign origin, there is also no credible expert opinion regarding the origin of the goods - The initial burden to show that the material seized is of foreign origin lies upon the revenue authority – Revenue appeal dismissed [Order attached]
Customs – Gauhati High Court: Seizure of erica nuts, a notified item under Customs Act – Held that there is nothing on record, to even have a prima-facie view that the goods were of foreign origin, there is als...
Customs – Madras High Court: Process of testing, repacking and re-labelling of imports would satisfy the definition of ‘manufacture’ under the Foreign Trade Policy, hence Customs Duty cannot be demanded on items imported and ultimately exported to SEZ unit – Remanded Back to reconsider [Order attached]
Customs – Madras High Court: Process of testing, repacking and re-labelling of imports would satisfy the definition of ‘manufacture’ under the Foreign Trade Policy, hence Customs Duty cannot be demanded on item...
Customs – Cestat Mumbai: Merely by sending a copy of the Order-in-Original by speed post, the department cannot be said to have discharged their liability to communicate the same to the appellant – It is required to be received to the Appellant – Appeal allowed [Order attached]
Customs – Cestat Mumbai: Merely by sending a copy of the Order-in-Original by speed post, the department cannot be said to have discharged their liability to communicate the same to the appellant – It is requir...
Customs – Circular issued on mandatory additional qualifiers in import/export declarations in respect of certain products w.e.f. 1.7.2023 - reg [Order attached]
Customs – Circular issued on mandatory additional qualifiers in import/export declarations in respect of certain products w.e.f. 1.7.2023 - reg [Order attached]
Customs – Circular issued Implementing Hon’ble Supreme Court Order relating to ‘pre-import condition’ - Imports that could not meet the said pre-import condition and are hence required to pay IGST and Compensation Cess along with applicable interest and much more. [Circular attached]
Customs – Circular issued Implementing Hon’ble Supreme Court Order relating to ‘pre-import condition’ - Imports that could not meet the said pre-import condition and are hence required to pay IGST and Compensat...
Customs – CBIC issued Circular on Customs procedure for import and re-export via the Customs Station at Air Cargo Complex, Bengaluru [Circular attached]
Customs – CBIC issued Circular on Customs procedure for import and re-export via the Customs Station at Air Cargo Complex, Bengaluru [Circular attached]
Customs – New Delhi High Court: Once the concerned party has paid the redemption fine as well as the penalty as determined then no justification for the Revenue to withhold the release of the said goods merely because they seeks to challenge the order passed by the Appellate Authority – Writ petition allowed [Order attached]
Customs – New Delhi High Court: Once the concerned party has paid the redemption fine as well as the penalty as determined then no justification for the Revenue to withhold the release of the said goods merely...
Customs – Cestat Hyderabad: As refund sanctioned amount on re-assessment of excess duty was claimed as “expenditure” in Profit & Loss account, hence it has failed to recognize the refund as duty receivables in Books – Refund Cannot be presumed to have passed the test of unjust enrichment basis only CA certificate – Revenue Appeal allowed [Order attached]
Customs – Cestat Hyderabad: As refund sanctioned amount on re-assessment of excess duty was claimed as “expenditure” in Profit & Loss account, hence it has failed to recognize the refund as duty receivables in...
Customs – Re-organisation of National Assessment Centres and Faceless Assessment Groups is issued with effect from 15 June 2023 [Circular attached]
Customs – Re-organisation of National Assessment Centres and Faceless Assessment Groups is issued with effect from 15 June 2023 [Circular attached]
Customs – Introduced Online facility of requesting appointment for virtual meeting/personal hearing to the exporters from offices of DGFT [Trade notice attached]
Customs – Introduced Online facility of requesting appointment for virtual meeting/personal hearing to the exporters from offices of DGFT [Trade notice attached]
Customs – Advisory issued to ECL users for PAN merger with ICEGATE ID on ICEGATE
Customs – Advisory issued to ECL users for PAN merger with ICEGATE ID on ICEGATE
Customs – Cestat Chennai: Issue of timeline to claim refund of SAD – Held that the time limit prescribed under Section 27 would not be automatically applicable to refunds under the notification, however, the amended notification was effective on the date filing the claim, hence the importer should have filed his claim before the expiry of one year from the date of payment of the additional duty of customs - Appeal rejected [Order attached]
Customs – Cestat Chennai: Issue of timeline to claim refund of SAD – Held that the time limit prescribed under Section 27 would not be automatically applicable to refunds under the notification, however, the am...
Customs – CBIC issued Circular on highlights of Foreign Trade Policy, 2023 (FTP)- Handbook of Procedures (HBP) [Circular attached]
Customs – CBIC issued Circular on highlights of Foreign Trade Policy, 2023 (FTP)- Handbook of Procedures (HBP) [Circular attached]
Customs – CBIC has issued circular to implement the procedure under Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders [Circular attached]
Customs – CBIC has issued circular to implement the procedure under Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders [Circular attached]
Customs – New Delhi High Court: Benefit of MEIS cannot be denied for the reasons that the petitioner had checked the box ‘N’ (for No) instead of ‘Y’ (for Yes) in the reward column – Directed to follow advisory dated 11.04.2023 to the Respondent’s and process benefit under the MEIS – Writ petition allowed [Order attached]
Customs – New Delhi High Court: Benefit of MEIS cannot be denied for the reasons that the petitioner had checked the box ‘N’ (for No) instead of ‘Y’ (for Yes) in the reward column – Directed to follow advisory...
Customs – Cestat New Delhi: If the Bank officials despite verification are not able to detect the fraudulent nature of the documents, how can one expect from CHA who is not even a public official, hence no penalty can be imposed under Section 114 of the Customs Act,1962 – Appeals allowed [Order attached]
Customs – Cestat New Delhi: If the Bank officials despite verification are not able to detect the fraudulent nature of the documents, how can one expect from CHA who is not even a public official, hence no pena...
Customs – Cestat New Delhi: As the appellant had paid excess duty it was therefore obligatory on the part of the authority to refund the said excess amount recovered from the appellant – Prayer for reassessment and request refund of excess duty paid has also to be treated as the date on which the refund application was made, hence application is not time barred – Appeal allowed [Order attached]
Customs – Cestat New Delhi: As the appellant had paid excess duty it was therefore obligatory on the part of the authority to refund the said excess amount recovered from the appellant – Prayer for reassessment...
Custom – CESTAT Ahmedabad: As the appellant filed the EGM within the stipulated time period and subsequently supplemented it with a correct Supplementary EGM, which was accepted by the proper officer, the appellants complied with the provisions – Appeal allowed [Order attached]
Custom – CESTAT Ahmedabad: As the appellant filed the EGM within the stipulated time period and subsequently supplemented it with a correct Supplementary EGM, which was accepted by the proper officer, the appel...
Custom – CESTAT Ahmedabad : Currency exchange rate applicable to Imports to be based on the date when the Warehousing Bill of Entry is filed and not the date on which Ex-Bond Bill of Entry is filed – Appeal allowed [Order attached]
Custom – CESTAT Ahmedabad : Currency exchange rate applicable to Imports to be based on the date when the Warehousing Bill of Entry is filed and not the date on which Ex-Bond Bill of Entry is filed – Appeal all...
Custom – CESTAT New Delhi: Deputy Commissioner had no jurisdiction to review its own order and reassess the bill of entry once again after the goods were cleared on payment of duty - Appeals dismissed [Order attached]
Custom – CESTAT New Delhi: Deputy Commissioner had no jurisdiction to review its own order and reassess the bill of entry once again after the goods were cleared on payment of duty - Appeals dismissed [Order at...
Custom – CESTAT New Delhi: Deposit by the Respondent during the investigation cannot be considered as evidence of the Department's case that import value was mis-declared – Revenue appeal dismissed [Order attached]
Custom – CESTAT New Delhi: Deposit by the Respondent during the investigation cannot be considered as evidence of the Department's case that import value was mis-declared – Revenue appeal dismissed [Order attac...
Customs – Cestat New Delhi: As the DRI communication was not made RUD in the show cause notice, the said communication has got no evidentiary value – SAD refund allowed as the Appellant have sold the machines imported – Appeal allowed [Order attached]
Customs – Cestat New Delhi: As the DRI communication was not made RUD in the show cause notice, the said communication has got no evidentiary value – SAD refund allowed as the Appellant have sold the machines i...
Customs – Cestat New Delhi: As there is no proposal in the SCN to change the classification, and the Commissioner (A) order and the OIO does not indicate any proposal to change the classification of the goods, hence the allegation of change of classification cannot be sustained – Appeal allowed [Order attached]
Customs – Cestat New Delhi: As there is no proposal in the SCN to change the classification, and the Commissioner (A) order and the OIO does not indicate any proposal to change the classification of the goods,...
Customs – Cestat New Delhi: “Papad” is specifically covered under CTH 19059040 and not under CTH 1903 [Order attached]
Customs – Cestat New Delhi: “Papad” is specifically covered under CTH 19059040 and not under CTH 1903 [Order attached]
Custom – CBIC issued second Order for waiver of interest for the period from 01 April 2023 to 10 April 2023 in respect of goods due to system glitch, where the payment of import duty is to be made from the amount available in electronic cash ledger [Order attached]
Custom – CBIC issued second Order for waiver of interest for the period from 01 April 2023 to 10 April 2023 in respect of goods due to system glitch, where the payment of import duty is to be made from the amou...
Custom – New Delhi High Court: Issue of wrong claim of exemption – Held that even though no period of limitation is prescribed under the statute, the required period of limitation is to be considered under Section 28 – SCN issued approximately after nine years after the last Bill of Entry it not within a reasonable period, hence, the Order is set aside – Revenue appeal dismissed [Order attached]
Custom – New Delhi High Court: Issue of wrong claim of exemption – Held that even though no period of limitation is prescribed under the statute, the required period of limitation is to be considered under Sect...
Customs: CBIC has issued various notifications under Customs - implementation of Advance Authorisation Scheme; Implementation of Duty Free Import Authorisation Scheme; import of fabrics under Special Advance Authorization Scheme – and many more [Notifications attached]
Customs: CBIC has issued various notifications under Customs - implementation of Advance Authorisation Scheme; Implementation of Duty Free Import Authorisation Scheme; import of fabrics under Special Advance Au...
Customs – Supreme Court: LCD panels are classifiable under Chapter 90, Entry 9013.8010, and not Chapter 85 as claimed by the revenue – Appeal dismissed [Order attached]
Customs – Supreme Court: LCD panels are classifiable under Chapter 90, Entry 9013.8010, and not Chapter 85 as claimed by the revenue – Appeal dismissed [Order attached]
Customs – CBIC has issued Circular on phased implementation of Electronic Cash Ledger (ECL) w.e.f. 01.04.2023 aimed at leveraging technology and reforming the payment process [Circular attached]
Customs – CBIC has issued Circular on phased implementation of Electronic Cash Ledger (ECL) w.e.f. 01.04.2023 aimed at leveraging technology and reforming the payment process [Circular attached]
Custom - Cestat New Delhi – On the matter of unjust enrichment, there is no requirement in law that a certificate must be issued only by the statutory auditors, so long as the certificate is issued by a Chartered Accountant and it is consistent with the accounts such as Balance Sheet and Profit and Loss statement, the certificate deserves to be accepted. – Revenue appeal dismissed [Order attached]
Custom - Cestat New Delhi – On the matter of unjust enrichment, there is no requirement in law that a certificate must be issued only by the statutory auditors, so long as the certificate is issued by a Charter...
Cestat New Delhi – Jurisdictional New Delhi High Court had read down the amending notification to filing refund of SAD claim within 1 year – Principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities – Revenue appeal dismissed [Order attached]
Cestat New Delhi – Jurisdictional New Delhi High Court had read down the amending notification to filing refund of SAD claim within 1 year – Principles of judicial discipline require that the orders of the high...
Customs – Cestat Chennai: Main PCB, Lightening protector etc. used in SMPS cannot be considered as accessory of Integrated Fixed Wireless Telephones (IFWT) - Goods imported are neither parts nor accessories of IFWT and therefore cannot avail the benefit of exemption notification – Appeal dismissed [Order attached]
Customs – Cestat Chennai: Main PCB, Lightening protector etc. used in SMPS cannot be considered as accessory of Integrated Fixed Wireless Telephones (IFWT) - Goods imported are neither parts nor accessories of...
Customs – Cestat New Delhi: The condition of the goods being manufactured out of duty paid inputs is impossible or at least extremely unlikely to be fulfilled in imported goods - The notification does not draw a distinction or make an exception to imported goods, hence the benefit of the exemption notification will not be available to the goods which are imported – Appeal dismissed [Order attached]
Customs – Cestat New Delhi: The condition of the goods being manufactured out of duty paid inputs is impossible or at least extremely unlikely to be fulfilled in imported goods - The notification does not draw...
Customs – Cestat New Delhi: There is no ground to revoke the suspension of the Customs Broker Licence of the appellant where final decision by the Commissioner regarding revocation of licence is pending – Appeal dismissed [Order attached]
Customs – Cestat New Delhi: There is no ground to revoke the suspension of the Customs Broker Licence of the appellant where final decision by the Commissioner regarding revocation of licence is pending – Appea...
Custom – Cestat Kolkata : National Import Database cannot be relied upon when import is relating to different quantity and quality of goods – Also, test report and the manufacturer’s certificates have not been contested by the Department, hence there is no case of undervaluation of goods – Appeal allowed [Order attached]
Custom – Cestat Kolkata : National Import Database cannot be relied upon when import is relating to different quantity and quality of goods – Also, test report and the manufacturer’s certificates have not been...
Custom – Cestat New Delhi: If the system is not designed to send an alert to the Customs Broker if a Shipping Bill is filed in its name in the service centre at the Custom House and only sends an alert if it is filed online, the appellant cannot be faulted if this loophole in the system was exploited by another person after making a fake Customs card – Appellant is not responsible for exports made in his name - Appeal Allowed [Order attached]
Custom – Cestat New Delhi: If the system is not designed to send an alert to the Customs Broker if a Shipping Bill is filed in its name in the service centre at the Custom House and only sends an alert if it is...
Customs - Cestat Mumbai: Gold is freely importable it can’t come under the ambit of ‘prohibited goods’ on the ground that it was imported illegally - There is no bar on filing an application for compounding before issuance of show cause notice or adjudication thereof – Appeal allowed [Order attached]
Customs - Cestat Mumbai: Gold is freely importable it can’t come under the ambit of ‘prohibited goods’ on the ground that it was imported illegally - There is no bar on filing an application for compounding bef...
Customs : Cestat New Delhi – Import of "Microlens and Splitter” is not eligible for duty exemption; Merely because the appellant sought for duty exemption and the revenue took the view that the goods imported were not as per the specifications under the notification, it is not a case where goods have been improperly imported or mis-declared so as to confiscate the goods – Demand of differential duty upheld, confiscation, fine and penalty is set aside – Appeal partly allowed [Order attached]
Customs : Cestat New Delhi – Import of "Microlens and Splitter” is not eligible for duty exemption; Merely because the appellant sought for duty exemption and the revenue took the view that the goods imported w...
Customs – Cestat Ahmedabad: As none of the party involved in the transactions controlled each other and revenue also has failed to establish relationship between the seller and buyer, hence no differential duty can be levied on alleged ground of undervaluation – Appeal allowed [Order attached]
Customs – Cestat Ahmedabad: As none of the party involved in the transactions controlled each other and revenue also has failed to establish relationship between the seller and buyer, hence no differential duty...
Customs – Cestat New Delhi: The appellant cannot be said to be failed to abide by the Regulation as the illegal booking of export consignment was already informed to customs officers and KYC of the customers were verified, hence no penalty is leviable – Appeal allowed [Order attached]
Customs – Cestat New Delhi: The appellant cannot be said to be failed to abide by the Regulation as the illegal booking of export consignment was already informed to customs officers and KYC of the customers we...
Customs – Cestat Chennai: Non-finalization of bills of entry was without any fault on the part of the Appellant, Adjudicating Authority was correct in taking a lenient view imposing total penalty of Rs.10,000 for 4 BoEs – Appeal allowed [Order attached]
Customs – Cestat Chennai: Non-finalization of bills of entry was without any fault on the part of the Appellant, Adjudicating Authority was correct in taking a lenient view imposing total penalty of Rs.10,000 f...

Excise / VAT / CST

Excise – Cestat Allahabad: Refund of interest on pre-deposit shall be paid from the date of filing appeal and not from the date of pre-deposit – Appeal dismissed [Order attached]
Excise – Cestat Allahabad: Refund of interest on pre-deposit shall be paid from the date of filing appeal and not from the date of pre-deposit – Appeal dismissed [Order attached]
Excise – Cestat Chennai: Once the credit entry was reversed, it is as if the CENVAT credit was not available, hence there is no liability to pay interest and the question of imposition of a penalty does not arise – Appeal allowed [Order attached]
Excise – Cestat Chennai: Once the credit entry was reversed, it is as if the CENVAT credit was not available, hence there is no liability to pay interest and the question of imposition of a penalty does not ar...
Excise – Cestat Chennai: The interest provisions of Section 11BB are attracted “automatically” for any refund sanctioned beyond a period of three months – Appeal allowed [Order attached]
Excise – Cestat Chennai: The interest provisions of Section 11BB are attracted “automatically” for any refund sanctioned beyond a period of three months – Appeal allowed [Order attached]
Excise – Cestat Ahmedabad: Ocean freight is not liable to service tax appellant have paid the service tax on the ocean freight along with interest, Appellant is entitled for refund thereof along with interest and interest on refund amount in terms of Section 11BB – Appeal allowed [Order attached]
Excise – Cestat Ahmedabad: Ocean freight is not liable to service tax appellant have paid the service tax on the ocean freight along with interest, Appellant is entitled for refund thereof along with interest a...
Excise – Cestat Allahabad: Without challenging the Tribunal's direction to pay the interest to Appellate at appropriate forum, Department now cannot challenged the same at adjudication – Revenue appeal dismissed [Order attached]
Excise – Cestat Allahabad: Without challenging the Tribunal's direction to pay the interest to Appellate at appropriate forum, Department now cannot challenged the same at adjudication – Revenue appeal dismisse...
Excise – Cestat Chandigarh: When process undertaken by the assessee does not amount to manufacture, even then the CENVAT credit is admissible if such inputs are cleared on payment of duty – Appeal allowed [Order attached]
Excise – Cestat Chandigarh: When process undertaken by the assessee does not amount to manufacture, even then the CENVAT credit is admissible if such inputs are cleared on payment of duty – Appeal allowed [Orde...
Excise – Cestat Chandigarh: Nothing emerges from the impugned order that the appellant have not filed the requisite returns with intent to evade the payment of tax; Imposition of penalties is not sustainable – Appeal allowed [Order attached]
Excise – Cestat Chandigarh: Nothing emerges from the impugned order that the appellant have not filed the requisite returns with intent to evade the payment of tax; Imposition of penalties is not sustainable –...
Excise – Cestat Ahmedabad: Issue of allowance of interest on exports till the utilization of credit - Held refund claim prima facie appears to be the amount out of the fresh credit availed after the utilization of transferred credit, and thus rejected by Department - Matter remanded back to verify the documents [Order attached]
Excise – Cestat Ahmedabad: Issue of allowance of interest on exports till the utilization of credit - Held refund claim prima facie appears to be the amount out of the fresh credit availed after the utilization...
Excise – Cestat Chandigarh: If the Department is barred from raising demands for the refunds already granted, the appellants also cannot seek interest on the refunds already granted - As the Appellants have not made out any case for grant of interest – Appeal rejected [Order attached]
Excise – Cestat Chandigarh: If the Department is barred from raising demands for the refunds already granted, the appellants also cannot seek interest on the refunds already granted - As the Appellants have not...
Excise – Cestat Chennai: CENVAT Credit Rules includes capital goods in the definition of ‘inputs', refund allowed of CVD and SAD paid on import of capital goods under EPCG scheme – Appeal disposed [Order attached]
Excise – Cestat Chennai: CENVAT Credit Rules includes capital goods in the definition of ‘inputs', refund allowed of CVD and SAD paid on import of capital goods under EPCG scheme – Appeal disposed [Order attac...
Excise – Cestat Chandigarh: Refund claim on account of Education Cess and S&H Education Cess paid through PLA is admissible – Appeal allowed [Order attached]
Excise – Cestat Chandigarh: Refund claim on account of Education Cess and S&H Education Cess paid through PLA is admissible – Appeal allowed [Order attached]
Excise – Cestat Ahmedabad: Cenvat Credit is available on renting of immovable of property even though the warehouse located outside the factory premises but the same is in relation to the manufacture of the final product; Limitation of six Months/ one year shall not apply in case of the invoices issued prior to 18.09.2014 – Appeal allowed [Order attached]
Excise – Cestat Ahmedabad: Cenvat Credit is available on renting of immovable of property even though the warehouse located outside the factory premises but the same is in relation to the manufacture of the fin...
Excise – Cestat Mumbai: Duty amount paid in excess is refundable, however in the absence of proof of the burden of duty being not passed on to any other person, refund is credited to the Consumer Welfare Fund – Appeal dismissed [Order attached]
Excise – Cestat Mumbai: Duty amount paid in excess is refundable, however in the absence of proof of the burden of duty being not passed on to any other person, refund is credited to the Consumer Welfare Fund –...
Excise – Cestat Ahmedabad: Amount paid under protest was without authority of law and cannot be treated as tax but revenue deposit only- Section 11B has no application to revenue deposit made during investigation – Refund allowed with 12% interest [Order attached]
Excise – Cestat Ahmedabad: Amount paid under protest was without authority of law and cannot be treated as tax but revenue deposit only- Section 11B has no application to revenue deposit made during investigati...
Excise – Cestat Kolkata: It is permitted to adjust excess payment of duty, if any, against the demand on the subsequent months; No provision that the adjustment must be made immediately after the next month – Appeal allowed [Order attached]
Excise – Cestat Kolkata: It is permitted to adjust excess payment of duty, if any, against the demand on the subsequent months; No provision that the adjustment must be made immediately after the next month –...
Excise – Cestat Allahabad: Revenue has no authority to retain amount deposited under-protest as it would be in violation of Article 265 of the Constitution; Statutory limitation period prescribed under Section 11B is not applicable to the refund since the amount paid by the Appellant is not a tax – Refund allowed with interest [Order attached]
Excise – Cestat Allahabad: Revenue has no authority to retain amount deposited under-protest as it would be in violation of Article 265 of the Constitution; Statutory limitation period prescribed under Section...
Excise – Cestat Allahabad: Appropriation of refund claim against disputed pending customs appeals is not sustainable in law as the demands in those cases have not reached finality – Revenue appeal dismissed [Order attached]
Excise – Cestat Allahabad: Appropriation of refund claim against disputed pending customs appeals is not sustainable in law as the demands in those cases have not reached finality – Revenue appeal dismissed [Or...
Excise – Cestat Bangalore: Refund of cenvat credit along with the shipping bills is filed after two years is time barred- The laws and the rules that specifically mention the due dates cannot be ignored – Appeal dismissed [Order attached]
Excise – Cestat Bangalore: Refund of cenvat credit along with the shipping bills is filed after two years is time barred- The laws and the rules that specifically mention the due dates cannot be ignored – Appea...
Excise – Cestat Bangalore: Refund amount arising due to provisional assessment be subjected to unjust enrichment – Appeal allowed [Order attached]
Excise – Cestat Bangalore: Refund amount arising due to provisional assessment be subjected to unjust enrichment – Appeal allowed [Order attached]
Excise – Cestat Chennai: Issue of payment on tax on ocean freight and license fee paid to Government as recipient of service under RCM - Held that recovery of Service Tax on Ocean freight is not legally justified - Assessee is entitled to claim refund of service tax under RCM under GST regime paid after the appointed day under the existing law – Appeal allowed [Order attached]
Excise – Cestat Chennai: Issue of payment on tax on ocean freight and license fee paid to Government as recipient of service under RCM - Held that recovery of Service Tax on Ocean freight is not legally justifi...
Excise – Cestat Chandigarh: Cenvat credit is available on service tax paid on repair and maintenance during the warranty period as the same fall within the ambit of ‘Input Service’ – Appeal allowed [Order attached]
Excise – Cestat Chandigarh: Cenvat credit is available on service tax paid on repair and maintenance during the warranty period as the same fall within the ambit of ‘Input Service’ – Appeal allowed [Order attac...
Excise – Cestat Ahmedabad: Cenvat credit cannot be denied on the ground that the 'activity related to business' has been removed from the definition of input service, which are otherwise required for the overall business activity of the manufacture of goods are admissible input service – Appeal allowed [Order attached]
Excise – Cestat Ahmedabad: Cenvat credit cannot be denied on the ground that the 'activity related to business' has been removed from the definition of input service, which are otherwise required for the overal...
Excise – Cestat New Delhi: The amount in question is neither the amount of duty nor is the amount of pre deposit, the amount in question is merely a deposit with the Revenue which the Revenue had no authority to retain as the appellant was the owner thereof - Entitled for interest @ 12% – Appeal allowed [Order attached]
Excise – Cestat New Delhi: The amount in question is neither the amount of duty nor is the amount of pre deposit, the amount in question is merely a deposit with the Revenue which the Revenue had no authority t...
Excise – Cestat New Delhi: Any amount, that is deposited during the pendency of adjudication proceedings or investigation is in the nature of deposit made under protest and, therefore, the principles of unjust enrichment does not apply – Appeal allowed [Order attached]
Excise – Cestat New Delhi: Any amount, that is deposited during the pendency of adjudication proceedings or investigation is in the nature of deposit made under protest and, therefore, the principles of unjust...
Excise – Cestat Chennai: As the higher revision of price was not agreed by the buyer, therefore the debit notes do not form part of transaction value - Excise duty paid is therefore excess and refund is allowed – Appeal allowed [Order attached]
Excise – Cestat Chennai: As the higher revision of price was not agreed by the buyer, therefore the debit notes do not form part of transaction value - Excise duty paid is therefore excess and refund is allowed...
Excise – Cestat Chennai: Input items or capital goods which were earlier provisionally written off have been utilised and said inputs or capital goods are subsequently used in the manufacture of their products, thus manufacturer is entitled to retake the CENVAT Credit – Appeal allowed [Order attached]
Excise – Cestat Chennai: Input items or capital goods which were earlier provisionally written off have been utilised and said inputs or capital goods are subsequently used in the manufacture of their products,...
Excise – Cestat New Delhi : Issue of denial of Cenvat credit due to manufacturers found to be no-existent - Held that the reasonable precautions which the appellant or any other assessee is expected to take is placing orders on a registered manufacturer or dealer and receiving goods along with a Cenvatable invoice indicating all required details - The assessee is not required to launch an investigation – Appeal allowed [Order attached]
Excise – Cestat New Delhi : Issue of denial of Cenvat credit due to manufacturers found to be no-existent - Held that the reasonable precautions which the appellant or any other assessee is expected to take is...
Excise – Cestat Ahmedabad: Even if Excise duty is not payable on the product for any reason, Cenvat credit cannot be denied merely on the ground that the supplier was not required to pay the duty – Appeal allowed [Order attached]
Excise – Cestat Ahmedabad: Even if Excise duty is not payable on the product for any reason, Cenvat credit cannot be denied merely on the ground that the supplier was not required to pay the duty – Appeal allow...
Excise – Cestat Mumbai: Since the Chartered Accountant’s certificate has certified that the appellant has not recovered the duty amount from their customers, the same is not hit by the bar of unjust enrichment – Refund allowed – Appeal allowed [Order attached]
Excise – Cestat Mumbai: Since the Chartered Accountant’s certificate has certified that the appellant has not recovered the duty amount from their customers, the same is not hit by the bar of unjust enrichment...
Excise – Cestat New Delhi: There is no evidence or claim that JSPL and JPL are connected to the appellant, the case falls squarely under section 10 (a) of the Valuation Rules and duty is to be paid on transaction value – Appeal allowed [Order attached]
Excise – Cestat New Delhi: There is no evidence or claim that JSPL and JPL are connected to the appellant, the case falls squarely under section 10 (a) of the Valuation Rules and duty is to be paid on transacti...
Excise – Cestat Ahmedabad: Mixing of gases does not amounts to manufacture - Hon’ble Supreme Court has already held that Commissioner (Appeals) has powers to remand back the matter for fresh adjudication – Appeals Remanded Back [Order attached]
Excise – Cestat Ahmedabad: Mixing of gases does not amounts to manufacture - Hon’ble Supreme Court has already held that Commissioner (Appeals) has powers to remand back the matter for fresh adjudication – Appe...
Excise – New Delhi High Court: Appellant succeeds for the claim of refund before the Appellate Authorities, interest is required to be calculated from the date immediately after the expiry of three months from the date of application for the refund and not from the date of the appellate orders – Writ petition allowed [Order attached]
Excise – New Delhi High Court: Appellant succeeds for the claim of refund before the Appellate Authorities, interest is required to be calculated from the date immediately after the expiry of three months from...
Excise – Cestat Chandigarh: Interest on receivables is deductible from assessable value even when the interest is inbuilt in the price in invoice - Department cannot demand duty arising due to accounting treatment adopted by the appellant – Appeal allowed [Order attached]
Excise – Cestat Chandigarh: Interest on receivables is deductible from assessable value even when the interest is inbuilt in the price in invoice - Department cannot demand duty arising due to accounting treatm...
Excise – Cestat Chandigarh: As the total invoice value subsumes the CENVAT duty, the value adopted requires to be considered as a cum-duty price and hence benefit of cum-duty is available to the respondents – Appeal allowed [Order attached]
Excise – Cestat Chandigarh: As the total invoice value subsumes the CENVAT duty, the value adopted requires to be considered as a cum-duty price and hence benefit of cum-duty is available to the respondents – A...
Excise – Cestat Mumbai: Facility of transportation provided by the appellant to its employees for reaching factory cannot be treated as input service and Cenvat credit is not allowed as its merely a personal service to its employees – Appeal dismissed [Order attached]
Excise – Cestat Mumbai: Facility of transportation provided by the appellant to its employees for reaching factory cannot be treated as input service and Cenvat credit is not allowed as its merely a personal se...
Service Tax – Cestat New Delhi: Central excise officer has an obligation to make his best judgment if either the assessee fails to furnish the return or, having filed the return, fails to assess tax in accordance with the Act and Rules - If, as per the instructions of CBIC, the officer does not conduct detailed scrutiny of returns and as a result is unable to discover any short payment of tax, neither the assessee nor the officer is responsible for such loss of revenue. Such a loss of Revenue is the risk taken by the Board as a matter of policy – Appeal partly allowed [Order attached]
Service Tax – Cestat New Delhi: Central excise officer has an obligation to make his best judgment if either the assessee fails to furnish the return or, having filed the return, fails to assess tax in accordan...
Excise – Cestat Kolkata: Since it is an obligation on the part of the employer company to bring their employees under insurance coverage which is the primary object behind such policies, against the possibility of any unfortunate happening which is not at all desirable – Hence, there is absolutely no irregularity in availing Cenvat Credit on such policies – Appeal allowed [Order attached]
Excise – Cestat Kolkata: Since it is an obligation on the part of the employer company to bring their employees under insurance coverage which is the primary object behind such policies, against the possibility...
Excise – Cestat Chennai: When an order has already been passed upholding the sanction of part of the refund claim, the same authority cannot pass another order setting aside the sanction of entire claim - Such order is ab initio void and non-est – Appeal allowed [Order attached]
Excise – Cestat Chennai: When an order has already been passed upholding the sanction of part of the refund claim, the same authority cannot pass another order setting aside the sanction of entire claim - Such...
Excise – Cestat Chennai: No refund can be allowed on unutilised credit lying in their CENVAT account at the time of closing the factory – Appeal dismissed [Order attached]
Excise – Cestat Chennai: No refund can be allowed on unutilised credit lying in their CENVAT account at the time of closing the factory – Appeal dismissed [Order attached]
Excise – Chhattisgarh High Court: Assessee who is eligible for exemption should not be deprived of benefit simply because authorities concerned took their own time in disposing of the application - Application for extension of time got rejected after a period of more than 2½ years, the benefit of the same tilts more towards the petitioner – Writ petition allowed [Order attached]
Excise – Chhattisgarh High Court: Assessee who is eligible for exemption should not be deprived of benefit simply because authorities concerned took their own time in disposing of the application - Application...
Excise – Cestat Ahmedabad: Excess amount of freight collected from the customer is profit on account of transportation and not part and parcel of the value of the goods, therefore, cannot be included in the assessable value – Appeal allowed [Order attached]
Excise – Cestat Ahmedabad: Excess amount of freight collected from the customer is profit on account of transportation and not part and parcel of the value of the goods, therefore, cannot be included in the ass...
Excise – Cestat Chennai: Merely issuing credit notes subsequent to the clearance of goods, the assessee cannot be said to have passed the bar of unjust enrichment - Refund is rightly credited to Consumer Welfare Fund – Appeal dismissed [Order attached]
Excise – Cestat Chennai: Merely issuing credit notes subsequent to the clearance of goods, the assessee cannot be said to have passed the bar of unjust enrichment - Refund is rightly credited to Consumer Welfar...
Excise – Cestat Ahmedabad: As the assessment at the supplier’s end has been accepted and no objection was raised, Cenvat credit cannot be disputed at the recipient on the ground that duty was paid on exempted goods – Revenue appeal dismissed [Order attached]
Excise – Cestat Ahmedabad: As the assessment at the supplier’s end has been accepted and no objection was raised, Cenvat credit cannot be disputed at the recipient on the ground that duty was paid on exempted g...
Excise – Cestat Ahmedabad: Even though exempted goods is cleared without payment of duty, the Cenvat Credit of the inputs used in such export goods cannot be denied – Appeal allowed [Order attached]
Excise – Cestat Ahmedabad: Even though exempted goods is cleared without payment of duty, the Cenvat Credit of the inputs used in such export goods cannot be denied – Appeal allowed [Order attached]
Excise – Cestat New Delhi: Job worker would automatically turn to be the manufacturer and liable to pay duty irrespective of the ownership of the said goods in the case where a principal manufacturer did not file the requisite undertaking – Revenue appeal dismissed [Order attached]
Excise – Cestat New Delhi: Job worker would automatically turn to be the manufacturer and liable to pay duty irrespective of the ownership of the said goods in the case where a principal manufacturer did not fi...
Excise – Cestat Kolkata: Lower authorities were not correct in rejecting the refund claim of sugar cess of the appellant on the ground of Revenue appeal is pending when no stay has been given by any higher court in the earlier order – Appeal allowed [Order attached]
Excise – Cestat Kolkata: Lower authorities were not correct in rejecting the refund claim of sugar cess of the appellant on the ground of Revenue appeal is pending when no stay has been given by any higher cour...
Excise – Cestat Chennai: Relevant date for calculating interest commences from the date of expiry of three months from the date of receipt of application for refund by the department and not from the date of reversal of credit under protest as sought by the appellant or the date of filing the revised claim as per the impugned order – Appeal allowed [Order attached]
Excise – Cestat Chennai: Relevant date for calculating interest commences from the date of expiry of three months from the date of receipt of application for refund by the department and not from the date of re...
Excise – Cestat Kolkata: Although the appellant paid differential duty later on, but same was available as Cenvat Credit to their sister unit is a revenue neutral situation, if appellant would have not paid differential duty that was not payable – Appeal allowed [Order attached]
Excise – Cestat Kolkata: Although the appellant paid differential duty later on, but same was available as Cenvat Credit to their sister unit is a revenue neutral situation, if appellant would have not paid di...
Excise – Cestat Chennai: There is nothing in the Rules which disentitle ISD from availing credit period prior to registration - Merely because the invoices do not have the details of person who provided the service, the same is not a valid ground to deny the benefit of credit – Appeal allowed [Order attached]
Excise – Cestat Chennai: There is nothing in the Rules which disentitle ISD from availing credit period prior to registration - Merely because the invoices do not have the details of person who provided the ser...
Excise – Gujarat High Court: Adjudication of the show cause notice after a lapse of about 28 years is contrary to the Central Excise provisions and would lead to unreasonable and arbitrary results and hence is set aside – Writ petition allowed [Order attached]
Excise – Gujarat High Court: Adjudication of the show cause notice after a lapse of about 28 years is contrary to the Central Excise provisions and would lead to unreasonable and arbitrary results and hence is...
Excise – Cestat Ahmedabad: Once insurance company has granted the insurance claim for the principal amount of the goods destroyed which is much more than the duty implication in the goods destroyed - A fit case for remission of duty – Appeal allowed [Order attached]
Excise – Cestat Ahmedabad: Once insurance company has granted the insurance claim for the principal amount of the goods destroyed which is much more than the duty implication in the goods destroyed - A fit case...
Excise – Cestat Ahmedabad: Appellant have shown excise duty in their invoice while clearing the goods from the factory, this fact clearly shows that duty was paid by the appellant even though under protest has become an integral part of the total sales value - Refund is hit by principles of unjust enrichment – Appeal dismissed [Order attached]
Excise – Cestat Ahmedabad: Appellant have shown excise duty in their invoice while clearing the goods from the factory, this fact clearly shows that duty was paid by the appellant even though under protest has...
Excise – Cestat Ahmedabad: Appellant being worked as DGM Finance ultimately all the transactions are finally booked in the books of accounts and for which the appellant is responsible as he was aware with the transaction made without payment of duty - Penalty payable but reduced to Rs. 1 lac – Appeal partly allowed [Order attached]
Excise – Cestat Ahmedabad: Appellant being worked as DGM Finance ultimately all the transactions are finally booked in the books of accounts and for which the appellant is responsible as he was aware with the t...
Excise – Cestat Mumbai: Common Cenvat credit attributable to all locations, utilized at its one unit only – Held that assessee may distribute credit to one of its location, the entire excise would be revenue neutral as the utilization by any unit of the same entity would not make any loss to the exchequer – Appeal allowed [Order attached]
Excise – Cestat Mumbai: Common Cenvat credit attributable to all locations, utilized at its one unit only – Held that assessee may distribute credit to one of its location, the entire excise would be revenue ne...
Excise – Cestat Mumbai: When the assessee is not in a position to utilize the credit, the amount of pre-deposit paid is permitted to be refunded in cash although the same has been paid through their Cenvat Credit account – Appeal allowed [Order attached]
Excise – Cestat Mumbai: When the assessee is not in a position to utilize the credit, the amount of pre-deposit paid is permitted to be refunded in cash although the same has been paid through their Cenvat Cred...
Excise – Cestat Ahmedabad: As the appellants have not availed the drawback or rebate of duty, refund of accumulated credit is allowed to appellant on export the goods without payment of duty – Appeal remanded back to reconsider [Order attached]
Excise – Cestat Ahmedabad: As the appellants have not availed the drawback or rebate of duty, refund of accumulated credit is allowed to appellant on export the goods without payment of duty – Appeal remanded b...
Excise – Cesta Kolkata: Final products which are exported under the coverage of bond do not fall in either exempted or nil rate of duty category, no Cenvat credit reversal required – Appeal allowed [Order attached]
Excise – Cesta Kolkata: Final products which are exported under the coverage of bond do not fall in either exempted or nil rate of duty category, no Cenvat credit reversal required – Appeal allowed [Order attac...
Excise – Cestat Hyderabad: As the inputs were imported by EOU by claiming Customs Duty exemption, the EOU is required to pay the duty only by way of cash and Cenvat credit cannot be utilized – Demand Upheld [Order attached]
Excise – Cestat Hyderabad: As the inputs were imported by EOU by claiming Customs Duty exemption, the EOU is required to pay the duty only by way of cash and Cenvat credit cannot be utilized – Demand Upheld [Or...
Excise – Cesta Kolkata: In case the Cenvat credit taken is not utilized, no interest liability would arise - There would be no loss of Revenue to the exchequer – Appeal allowed [Order attached]
Excise – Cesta Kolkata: In case the Cenvat credit taken is not utilized, no interest liability would arise - There would be no loss of Revenue to the exchequer – Appeal allowed [Order attached]
Excise – Cestat Chennai: CENVAT Credit lying in balance in the books of account of 100% EOU as on the date of de-bonding, could be transferred to the DTA unit - Nothing in Rules which disallows such transfer of CENVAT credit – Appeal allowed [Order attached]
Excise – Cestat Chennai: CENVAT Credit lying in balance in the books of account of 100% EOU as on the date of de-bonding, could be transferred to the DTA unit - Nothing in Rules which disallows such transfer of...
Excise – Cestat Kolkata: Cenvat credit eligible on rerolled products, MS Flat/Bar, MS Angle, MS Channel, MS Round etc. – Demand under extended period not invokable when SCN was already issued and the facts are in the knowledge of the authorities - Appeal allowed [Order attached]
Excise – Cestat Kolkata: Cenvat credit eligible on rerolled products, MS Flat/Bar, MS Angle, MS Channel, MS Round etc. – Demand under extended period not invokable when SCN was already issued and the facts are...
Excise – Cestat New Delhi: As the appellant have lead sufficient evidence and explained the apparent difference between books and returns, which was further supported by the certificate of Chartered Accountant, hence demand is unsustainable – Appeal allowed [Order attached]
Excise – Cestat New Delhi: As the appellant have lead sufficient evidence and explained the apparent difference between books and returns, which was further supported by the certificate of Chartered Accountant,...
Excise – Cestat Chennai: Surplus freight charges that have been collected from the customers are not includible in the assessable value - Apex court has held that the duty of excise is a tax on manufacturer and not a tax on the profits made by a dealer on transportation – Appeal allowed [Order attached]
Excise – Cestat Chennai: Surplus freight charges that have been collected from the customers are not includible in the assessable value - Apex court has held that the duty of excise is a tax on manufacturer and...
Excise – Cestat Chandigarh: Interest @6% on delayed payment of refund is entitled after the expiry of 3 months from the date of receipt of application – Interest allowed on refund claim filed from January 2011, sanctioned in the year 2022 - Appeal allowed [Order attached]
Excise – Cestat Chandigarh: Interest @6% on delayed payment of refund is entitled after the expiry of 3 months from the date of receipt of application – Interest allowed on refund claim filed from January 2011,...
Excise – Cestat Kolkata: Cenvat Credit allowed to recipient even if invoice was issued beyond the prescribed period of 14 days after the date of completion of service - Obligation to issue the invoice timely has been cast on the service provider and not the service recipient – Appeal allowed [Order attached]
Excise – Cestat Kolkata: Cenvat Credit allowed to recipient even if invoice was issued beyond the prescribed period of 14 days after the date of completion of service - Obligation to issue the invoice timely ha...
Excise – Cestat Chandigarh: Courier Agency Services, Exhibition Services, Insurance Services, Internet Services, and Website Designing are input service and eligible for Cenvat credit – Appeal allowed [Order attached]
Excise – Cestat Chandigarh: Courier Agency Services, Exhibition Services, Insurance Services, Internet Services, and Website Designing are input service and eligible for Cenvat credit – Appeal allowed [Order at...
Excise – Cestat New Delhi: As the amount became refundable as a consequence of a judgement or order of Tribunal, the period of one year as prescribed by the Section 11B (1) is to be computed from the date of such judgment or order, hence refund allowed [Order attached]
Excise – Cestat New Delhi: As the amount became refundable as a consequence of a judgement or order of Tribunal, the period of one year as prescribed by the Section 11B (1) is to be computed from the date of su...
Excise – Cestat Ahmedabad: Irrespective of the fact that whether at the supplier’s end duty is payable or otherwise, if the duty has been paid on the goods at the recipient end, for the purpose of availment of Cenvat credit, no question can be raised – Appeal allowed [Order attached]
Excise – Cestat Ahmedabad: Irrespective of the fact that whether at the supplier’s end duty is payable or otherwise, if the duty has been paid on the goods at the recipient end, for the purpose of availment of...
Excise – CESTAT Chandigarh: Commissioner (Appeals) has travelled beyond the remand order passed by the Tribunal - Lower authorities cannot travel beyond the remand order passed by the higher authorities – Appeal allowed [Order attached]
Excise – CESTAT Chandigarh: Commissioner (Appeals) has travelled beyond the remand order passed by the Tribunal - Lower authorities cannot travel beyond the remand order passed by the higher authorities – Appea...
Excise – Cestat New Delhi: There is no condition that the brand which has been advertised should have been owned by the assessee availing CENVAT credit, hence CENVAT on advertising services are rightly availed – Appeal allowed [Order attached]
Excise – Cestat New Delhi: There is no condition that the brand which has been advertised should have been owned by the assessee availing CENVAT credit, hence CENVAT on advertising services are rightly availed...
Excise – Cestat Ahmedabad: Commissioner (Appeals) has indeed power to remand the matter as held by Hon’ble Supreme Court in the case of Mil India Limited vs. CCE, Noida- 2007 (210) ELT 188 (SC) - Revenue appeal dismissed [Order attached]
Excise – Cestat Ahmedabad: Commissioner (Appeals) has indeed power to remand the matter as held by Hon’ble Supreme Court in the case of Mil India Limited vs. CCE, Noida- 2007 (210) ELT 188 (SC) - Revenue appeal...
Excise – CESTAT Ahmedabad : Appellant has correctly discharged the duty on the transaction value as the goods after using for 4 years are cleared as waste or scrap, no requirement of reversal of Cenvat credit – Appeal allowed [Order attached]
Excise – CESTAT Ahmedabad : Appellant has correctly discharged the duty on the transaction value as the goods after using for 4 years are cleared as waste or scrap, no requirement of reversal of Cenvat credit –...
Excise – CESTAT Ahmedabad: It is settled that after reversal of credit in respect of input, input in process and input contained in final products whatever balance is left shall lapse only when the Notification is unconditional, which is not in the instant case – Appeal allowed [Order attached]
Excise – CESTAT Ahmedabad: It is settled that after reversal of credit in respect of input, input in process and input contained in final products whatever balance is left shall lapse only when the Notificatio...
Excise – CESTAT Ahmedabad: As the accident which caused the loss of the excisable goods to the appellant was unavoidable, hence remission of duty on goods lost in fire accident is allowed – Appeal allowed [Order attached]
Excise – CESTAT Ahmedabad: As the accident which caused the loss of the excisable goods to the appellant was unavoidable, hence remission of duty on goods lost in fire accident is allowed – Appeal allowed [Orde...
Excise – CESTAT New Delhi: Appellant is entitled to Cenvat credit on account of Education Cess and SHE Cess by debiting the DEPB scrips towards the payment of central excise duty – Appeal allowed [Order attached]
Excise – CESTAT New Delhi: Appellant is entitled to Cenvat credit on account of Education Cess and SHE Cess by debiting the DEPB scrips towards the payment of central excise duty – Appeal allowed [Order attache...
Excise – CESTAT Ahmedabad: Freight and handling charges separately indicated in invoices cannot be included in assessable value – Appeal allowed [Order attached]
Excise – CESTAT Ahmedabad: Freight and handling charges separately indicated in invoices cannot be included in assessable value – Appeal allowed [Order attached]
Excise – Cestat New Delhi: Cenvat credit availed prior to commencement of production on input services relating to setting up of unit cannot be denied - Classification of service cannot be disturbed or challenged at the end of the service recipient and particularly for denial of Cenvat credit – Appeal allowed [Order attached]
Excise – Cestat New Delhi: Cenvat credit availed prior to commencement of production on input services relating to setting up of unit cannot be denied - Classification of service cannot be disturbed or challen...
Excise – Calcutta High Court: Issue of difference between installed production as declared in the ER-7 statement and the ER-1 return – Held that as department has not been able to establish the charge of clandestine removal by any tangible or cogent evidence and the show cause notice was mechanically issued without conducting any enquiry solely based upon audit objection, hence the allegations are set aside – Appeal allowed [Order attached]
Excise – Calcutta High Court: Issue of difference between installed production as declared in the ER-7 statement and the ER-1 return – Held that as department has not been able to establish the charge of clande...
Excise – Cestat Ahmedabad: Penalty is not payable by the employee Director of the Company as he neither availed Cenvat credit nor is the beneficiary of Cenvat credit – Appeal allowed [Order attached]
Excise – Cestat Ahmedabad: Penalty is not payable by the employee Director of the Company as he neither availed Cenvat credit nor is the beneficiary of Cenvat credit – Appeal allowed [Order attached]
Excise - Cestat Ahmedabad – As the Appellant M/s. Himalaya Equipments and M/s. Himalaya Engineers & Manufacturers, though have different names but owned by same partners therefore their value will be clubbed for computation limit of SSI exemption – Appeal dismissed [Order attached]
Excise - Cestat Ahmedabad – As the Appellant M/s. Himalaya Equipments and M/s. Himalaya Engineers & Manufacturers, though have different names but owned by same partners therefore their value will be clubbed fo...
Excise – Cestat New Delhi: Once the appellant SEZ unit is found to be eligible to claim the refund, the substantive conditions are complied with and the condition of time limit for making the claim being only a procedural requirement, needs to be construed liberally – Delay in filing refund application is condoned – Appeal allowed [Order attached]
Excise – Cestat New Delhi: Once the appellant SEZ unit is found to be eligible to claim the refund, the substantive conditions are complied with and the condition of time limit for making the claim being only a...
Excise – Tripura High Court: Issue of refund sanctioned on education cess and higher education cess collected - As the ground raised by the review petitioner is not satisfactory, the prayer made in review petition stands rejected – Review petition dismissed [Order attached]
Excise – Tripura High Court: Issue of refund sanctioned on education cess and higher education cess collected - As the ground raised by the review petitioner is not satisfactory, the prayer made in review petit...
Excise – Supreme Court: Sale of footwear to defense/paramilitary is not a retail sale as per the Act, there exists no mandate of law herein to affix an MRP on the goods sold, and hence the said impugned transaction cannot claim benefit under Section 4(A) of the Act – Respondent was directed to pay the differential amount – Revenue appeal allowed [Order attached]
Excise – Supreme Court: Sale of footwear to defense/paramilitary is not a retail sale as per the Act, there exists no mandate of law herein to affix an MRP on the goods sold, and hence the said impugned transac...
Excise – Cestat Ahmedabad – Appellant is entitled for CENVAT credit in respect of Cement, MS angles, Channels, Beams, Bars, etc. used for foundation of plant and machinery in his factory basis the Charted Engineer’s Certificate – Appeal Allowed [Order attached]
Excise – Cestat Ahmedabad – Appellant is entitled for CENVAT credit in respect of Cement, MS angles, Channels, Beams, Bars, etc. used for foundation of plant and machinery in his factory basis the Charted Engin...
Excise – Cestat Ahmedabad: Post issuance of SCN, the Appellant is allowed to make the delayed payment of duty by utilizing CENVAT credit and is not required to pay in cash - The matter is no longer a res-integra – Appeal Allowed [Order attached]
Excise – Cestat Ahmedabad: Post issuance of SCN, the Appellant is allowed to make the delayed payment of duty by utilizing CENVAT credit and is not required to pay in cash - The matter is no longer a res-integr...
Excise: Cestat Mumbai - The goods, in issue, even though it is used outside the factory, since it is used in or in relation to the manufacture of final product, the credit is admissible; Availment of Cenvat credit has been duly declared by Appellant in their books of accounts, Cenvat credit registers and ER-1 returns, hence no suppression can be alleged against the appellant – Appeal allowed [Order attached]
Excise: Cestat Mumbai - The goods, in issue, even though it is used outside the factory, since it is used in or in relation to the manufacture of final product, the credit is admissible; Availment of Cenvat cre...
Excise – Cestat Mumbai: Notifications enhancing the rate of duty would be effective from the date and time of its publication in its Official Gazette and not from the date of its issue - Uploading in the website of the CBEC cannot alone attach enforceability to the Notifications – Refund allowed of amount paid under protest – Appeal allowed [Order attached]
Excise – Cestat Mumbai: Notifications enhancing the rate of duty would be effective from the date and time of its publication in its Official Gazette and not from the date of its issue - Uploading in the websit...
Excise – Cestat Chennai: Appellants are eligible to get the concessional rate of duty as per the Notification in regard to finished goods since it is a case of de-bonding and not DTA sale - Refund of excess duty paid on converting EOU scheme is allowed – Appeal allowed [Order attached]
Excise – Cestat Chennai: Appellants are eligible to get the concessional rate of duty as per the Notification in regard to finished goods since it is a case of de-bonding and not DTA sale - Refund of excess dut...
Excise – Cestat Chennai: In case inter-unit transfer the actual cost of production (100% of the cost of production), of the raw material procured from one unit [excluding the notional loading under Rule 8 – 15% / 10%] is the cost of raw material in the hands of other unit – Appeal allowed [Order attached]
Excise – Cestat Chennai: In case inter-unit transfer the actual cost of production (100% of the cost of production), of the raw material procured from one unit [excluding the notional loading under Rule 8 – 15%...
Excise – Cestat Ahmedabad: Buyer’s premises cannot, in law, be a “place of removal” - Merely because the appellant is under obligation to deliver the goods at the buyer’s premises, the place of removal which is a factory gate cannot be extended and buyer’s premises cannot be made as place of removal – Appeal allowed [Order attached]
Excise – Cestat Ahmedabad: Buyer’s premises cannot, in law, be a “place of removal” - Merely because the appellant is under obligation to deliver the goods at the buyer’s premises, the place of removal which is...
Excise – Cestat Kolkata: Iron and steel, cement, welding electrodes etc. used in the factory in the manufacture of storage tank and also for pollution control system are Inputs and are eligible for CENVAT credit – Appeal allowed [Order attached]
Excise – Cestat Kolkata: Iron and steel, cement, welding electrodes etc. used in the factory in the manufacture of storage tank and also for pollution control system are Inputs and are eligible for CENVAT credi...
Karnataka VAT – Supreme Court of India: Mere production of the invoices or the payment made by cheques is not enough and cannot be said to be discharging the burden of proof - In the absence of cogent material like furnishing the name and address of the selling dealer, actual physical movement of the goods by producing the cogent materials etc., the Assessing Officer was justified in denying the ITC – Revenue Appeal allowed [Order attached]
Karnataka VAT – Supreme Court of India: Mere production of the invoices or the payment made by cheques is not enough and cannot be said to be discharging the burden of proof - In the absence of cogent material...
Excise – Cestat Chennai: There is consensus ad idem to transfer the ownership along with assets and liabilities to the lessee unit - Thus, the rejection of the request to transfer Cenvat credit balance to the newly transferred unit is without any legal or factual basis – Appeal allowed [Order attached]
Excise – Cestat Chennai: There is consensus ad idem to transfer the ownership along with assets and liabilities to the lessee unit - Thus, the rejection of the request to transfer Cenvat credit balance to the n...
Excise – Cestat Chennai: Cost of free supply material received from buyer is not to be included in the assessable value, hence demand is not sustainable on ground of under valuation – Appeal allowed [Order attached]
Excise – Cestat Chennai: Cost of free supply material received from buyer is not to be included in the assessable value, hence demand is not sustainable on ground of under valuation – Appeal allowed [Order atta...
Excise – Cestat Mumbai: MS Angles, Beams, Plates, channels etc. were treated as capital goods and CENVAT credit is allowed on the same – Appeal allowed [Order attached]
Excise – Cestat Mumbai: MS Angles, Beams, Plates, channels etc. were treated as capital goods and CENVAT credit is allowed on the same – Appeal allowed [Order attached]
Excise – Cestat Chennai: Input service credit distributed by ISD is not inadmissible on the pretext that invoices did not contain all the particulars as required in terms of Rule 4A; There is no revenue loss to exchequer on Credit reversed by unit, hence demand not sustainable – Appeal allowed [Order attached]
Excise – Cestat Chennai: Input service credit distributed by ISD is not inadmissible on the pretext that invoices did not contain all the particulars as required in terms of Rule 4A; There is no revenue loss to...
Excise – Cestat New Delhi: On final fabrication and installation, the Retail Visual Identity forms part of the immovable property at the retail outlet and does not result in manufacture of goods, hence excise duty is not attracted – As appellant has maintained proper books of accounts, hence penalty under extended period is not invokable – Appeal allowed [Order attached]
Excise – Cestat New Delhi: On final fabrication and installation, the Retail Visual Identity forms part of the immovable property at the retail outlet and does not result in manufacture of goods, hence excise d...
Excise – Cestat New Delhi: Interest on amount deposited during the investigation is to be allowed from the date of deposit of the amount and not from the date of filling refund application – Appeal allowed [Order attached]
Excise – Cestat New Delhi: Interest on amount deposited during the investigation is to be allowed from the date of deposit of the amount and not from the date of filling refund application – Appeal allowed [Ord...
Excise – Cestat Ahmedabad: Whether option to reverse Cenvat Credit is availed in advance or later stage it is prerogative to the assesse - Once the appellant have reversed the cenvat credit in respect of common input service attributed to the trading activity and, no demand of 6/7% will sustain – Appeal allowed [Order attached]
Excise – Cestat Ahmedabad: Whether option to reverse Cenvat Credit is availed in advance or later stage it is prerogative to the assesse - Once the appellant have reversed the cenvat credit in respect of common...
Excise – Cestat Ahmedabad: Free supply of pump during warranty period are covered under ‘activities relating to business’ and is a vital part of the business activity of the respondent, hence Cenvat credit allowed on the service of Repair & Maintenance – Revenue appeal dismissed [Order attached]
Excise – Cestat Ahmedabad: Free supply of pump during warranty period are covered under ‘activities relating to business’ and is a vital part of the business activity of the respondent, hence Cenvat credit allo...

DGFT / SEZ

Due date for filing Annual Performance Report (APR) for FY 2024-25 extended to 31st December 2025 for SEZ Units
Due date for filing Annual Performance Report (APR) for FY 2024-25 extended to 31st December 2025 for SEZ Units
SEZ – Employees of SEZ are allowed to work from home upto 31st December, 2024 - Any duty free goods including laptop, desktop, and other equipment provided to the employee under the hybrid work is allowed to take out without payment of duty and IGST on temporarily basis [Notification attached]
SEZ – Employees of SEZ are allowed to work from home upto 31st December, 2024 - Any duty free goods including laptop, desktop, and other equipment provided to the employee under the hybrid work is allowed to ta...
Customs – Notification issued to amend the procedure for General Authorisation for Export of Chemicals and related Equipments (GAEC)
Customs – Notification issued to amend the procedure for General Authorisation for Export of Chemicals and related Equipments (GAEC)
FTP – Public Notice issued for amnesty scheme for one-time settlement of default in export obligation by Advance and EPCG authorization holders [Public Notice attached]
FTP – Public Notice issued for amnesty scheme for one-time settlement of default in export obligation by Advance and EPCG authorization holders [Public Notice attached]
FTP – DGFT has issued public notice on extension of date of implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments along with maintaining the Parent-Child relationship in the levels of packaging and their movement in supply chain [Public Notice attached]
FTP – DGFT has issued public notice on extension of date of implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments along with maintaining the Parent-Child relationship...
FTP – Madras High Court: Central Government is competent to issue regulations for foreign trade - The alleged signature of the Director General of Foreign Trade made pursuant to the application of powers under Administrative Law shall not invalidate the Notification – Petition dismissed [Order attached]
FTP – Madras High Court: Central Government is competent to issue regulations for foreign trade - The alleged signature of the Director General of Foreign Trade made pursuant to the application of powers under...
FTP – DGFT issued Key highlights of New Foreign Trade Policy 2023- Ease of doing business, reduction in transaction cost and e-initiatives, Export promotion initiatives and many more [Document attached]
FTP – DGFT issued Key highlights of New Foreign Trade Policy 2023- Ease of doing business, reduction in transaction cost and e-initiatives, Export promotion initiatives and many more [Document attached]
FTP: DGFT has issued trade notice on extension of date for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform to 31st December 2023
FTP: DGFT has issued trade notice on extension of date for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform to 31st December 2023
FTP – DGFT issued public notice to provide one time relaxation to authorization holders to furnish additional fee to cover excess duty utilized for the EPCG authorizations [Public Notice attached]
FTP – DGFT issued public notice to provide one time relaxation to authorization holders to furnish additional fee to cover excess duty utilized for the EPCG authorizations [Public Notice attached]
FTP - DGFT has issued policy circular on implementation of paper import monitoring system (PIMS) [Circular attached]
FTP - DGFT has issued policy circular on implementation of paper import monitoring system (PIMS) [Circular attached]
FTP – DGFT issued notice on Electronic filing and Issuance of Preferential Certificate of Origin (CoO) under India-Australia Economic Cooperation and Trade Agreement (Ind-Aus ECTA) w.e.f. 29 December 2022 [Trade Notice attached]
FTP – DGFT issued notice on Electronic filing and Issuance of Preferential Certificate of Origin (CoO) under India-Australia Economic Cooperation and Trade Agreement (Ind-Aus ECTA) w.e.f. 29 December 2022 [Trad...
FTP – Department of Commerce issued Notification dated 07 December 20222 regarding inclusion of additional export items in Appendix 4R with effect from 15.12.2022 - reg. [Notification attached]
FTP – Department of Commerce issued Notification dated 07 December 20222 regarding inclusion of additional export items in Appendix 4R with effect from 15.12.2022 - reg. [Notification attached]
FTP: DGFT issued a Public Notice on extension of validity of Pre-Shipment Inspection Agency (PSIAs) from 03.12.2022 to 31.12.2022 [Notice attached]
FTP: DGFT issued a Public Notice on extension of validity of Pre-Shipment Inspection Agency (PSIAs) from 03.12.2022 to 31.12.2022 [Notice attached]
FTP: DGFT issued public notice wherein realization of export proceeds have revised as “Export proceeds shall be realized in freely convertible currency or in Indian Rupees, except for deemed export supplies; Export to SEZ units/ supplies to developers/co-developers irrespective of currency of realization would also be continued for discharge of Export obligation [ Public Notice attached]
FTP: DGFT issued public notice wherein realization of export proceeds have revised as “Export proceeds shall be realized in freely convertible currency or in Indian Rupees, except for deemed export supplies; Ex...
FTP: CBIC has issued trade notice dated 31 October 2022 regarding provision of "ICEGATE Helpdesk" available to them, for redressal/verification of exporters' complaints regarding scroll out of shipping bills, generation of e-scrip, and transfer of e-scrip under the RODTEP scheme [Notice attached]
FTP: CBIC has issued trade notice dated 31 October 2022 regarding provision of "ICEGATE Helpdesk" available to them, for redressal/verification of exporters' complaints regarding scroll out of shipping bills, g...
DGFT - DGFT has partially modified Guidelines under ANF-4F of Public Notice No.11/2015-20 dated June 07, 2022 in respect to supplies made to EOU/EHTP/STP/BTP [Attached Corrigendum dated 12 September 2022]
DGFT - DGFT has partially modified Guidelines under ANF-4F of Public Notice No.11/2015-20 dated June 07, 2022 in respect to supplies made to EOU/EHTP/STP/BTP [Attached Corrigendum dated 12 September 2022]
DGFT – DGFT has issued Public Notice regarding treatment of un-utilized quantities allotted under Tariff Rate Quota (“TRQ”) for crude soya bean and crude sunflower oil imports [Attached public notice dated 12 September 2022]
DGFT – DGFT has issued Public Notice regarding treatment of un-utilized quantities allotted under Tariff Rate Quota (“TRQ”) for crude soya bean and crude sunflower oil imports [Attached public notice dated 12 S...
SEZ - Department of Commerce, SEZ Division has issued guidelines dated 12 August 2022 providing Standard Operating Procedure (‘SOP’) for Work from Home (‘WFH’) permission for the implementation of Rule 43A of the Special Economic Zones (Third Amendment) Rules, 2022 (‘the SEZ Rules’) [Instructions attached]
SEZ - Department of Commerce, SEZ Division has issued guidelines dated 12 August 2022 providing Standard Operating Procedure (‘SOP’) for Work from Home (‘WFH’) permission for the implementation of Rule 43A of t...
DGFT has issued Notification wherein it has amended the minimum registration time period of the Non-ferrous metal Import Monitoring System (“NFMIMS”) under the Foreign Trade Policy 2015-2020 (“FTP”), in order to requirement of advance registration of minimum 5 days.
DGFT has issued Notification wherein it has amended the minimum registration time period of the Non-ferrous metal Import Monitoring System (“NFMIMS”) under the Foreign Trade Policy 2015-2020 (“FTP”), in order t...
FTP – Bombay High Court: IEC number is not mandatory to claim of SEIS – Imposing such additional restriction is a violation of principle legislation - Petition allowed. [Order attached]
FTP – Bombay High Court: IEC number is not mandatory to claim of SEIS – Imposing such additional restriction is a violation of principle legislation - Petition allowed. [Order attached]
DGFT has issued Public Notice dated 05 August 2022 regarding the extension of validity of Status Certificates issued in the Financial Year (“FY”) 2015-16 and 2016-17 under the current Foreign Trade Policy 2015-2020 till 30 September 2022 [Notice attached]
DGFT has issued Public Notice dated 05 August 2022 regarding the extension of validity of Status Certificates issued in the Financial Year (“FY”) 2015-16 and 2016-17 under the current Foreign Trade Policy 201...
DGFT has issued Policy Circular No. 43/2015-20 dated 27 July 2022 regarding relaxation in the provision of submission of ‘Bill of Export’ as an evidence of export obligation discharge for supplies made to the Special Economic Zone (“SEZ”) units in case of the Export Promotion Capital Goods (“EPCG”) Authorization.
DGFT has issued Policy Circular No. 43/2015-20 dated 27 July 2022 regarding relaxation in the provision of submission of ‘Bill of Export’ as an evidence of export obligation discharge for supplies made to the S...
DGFT has issued Public Notice No. 19/2015-2020 dated 27 July 2022 wherein amendment in the Standard Input Output Norms (“SIONs”) of Engineering Product group appearing under C-594 C-791 to C-796 and C-831 are suspended with immediate effect.
DGFT has issued Public Notice No. 19/2015-2020 dated 27 July 2022 wherein amendment in the Standard Input Output Norms (“SIONs”) of Engineering Product group appearing under C-594 C-791 to C-796 and C-831 are s...
DGFT has issued Policy Circular No. 42/2015-2020 dated 27 July 2022 clarification regarding Non-Ferrous Metal Import Monitoring System (“NFMIMS”).
DGFT has issued Policy Circular No. 42/2015-2020 dated 27 July 2022 clarification regarding Non-Ferrous Metal Import Monitoring System (“NFMIMS”).
FTP: DGFT has issued Public Notice No. 11/2015-2020 dated 07 June 2022 in relation to amendments in Para 2 (b)(i) of the “Guidelines for applicants” under ANF-4F of Handbook of Procedures 2015-2020 (“HBP”) under the Foreign Trade Policy 2015-2020 (“FTP”) to simplify the procedure and reduce the compliance burden for applying Export Obligation Discharge Certificate (“EODC”) in case of deemed exports.
FTP: DGFT has issued Public Notice No. 11/2015-2020 dated 07 June 2022 in relation to amendments in Para 2 (b)(i) of the “Guidelines for applicants” under ANF-4F of Handbook of Procedures 2015-2020 (“HBP”) unde...
DGFT has issued Policy Circular No. 39/2015-2020 dated 7 June 2022 wherein it has provided certain relaxations in the provision of submission of Bill of Export as evidence of export obligation discharge for supplies made to the Special Economic Zone (“SEZ”) units in case of Advance Authorisation (“AA”).
DGFT has issued Policy Circular No. 39/2015-2020 dated 7 June 2022 wherein it has provided certain relaxations in the provision of submission of Bill of Export as evidence of export obligation discharge for sup...
DGFT has issued Notification No.12/2015-2020 dated 1 June 2022 in relation to the Alignment of Appendix 4R with the Finance Act, 2022
DGFT has issued Notification No.12/2015-2020 dated 1 June 2022 in relation to the Alignment of Appendix 4R with the Finance Act, 2022
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