No penalty in case of commission of illegal act without mens rea
The Hon’ble Delhi High Court in Rajeev Khatri v. Commissioner of Customs [(Export) (CUSAA 3/2021 & CM APPL. 5517/2021 dated […]
CESTAT, Important Pronouncements
Important Pronouncements
CESTAT, Important Pronouncements
Parts of LCD panel is to be classified as part of LCD panel and not part of final article
The CESTAT, Bangalore in M/s. Xiaomi Technology India Limited v. The Commissioner of Customs [Customs Appeal No. 20653 of 2021
CESTAT, Important Pronouncements
No suppression of fact when reliance placed on judgement was later overturned
The Hon’ble Supreme Court in Commissioner of Central Excise and Service Tax v. M/s Reliance Industries Ltd. [Civil Appeal No.
CESTAT, Important Pronouncements
Venture of Indian Railways is a deemed railway company- not exigible to service tax
The CESTAT, Mumbai in Konkan Railway Corporation Limited v. Commissioner of Service Tax [Service Tax Appeal No. 87709 of 2019
GST Law, Important Pronouncements
No additional deposit required in case disputed tax is fully paid
The Hon’ble Calcutta High Court in Liakhat Ali Mallick v. State of West Bengal [M.A.T. NO.823 of 2023 dated June
GST Law, Important Pronouncements
Taxpayer made to suffer due to a supplier’s error in GSTIN reporting
The Hon’ble Madhya Pradesh High Court in Agrawal and Brothers v. Union of India [Writ Petition No.14297 of 2020 dated
GST Law, Important Pronouncements
No Penalty if Assessee was bonafide and E-way bill gets expired during transit
The Hon’ble Calcutta High Court in Perfect Enterprise v. State of West Bengal [W.P.A. No. 532 of 2023 dated June
GST Law, Important Pronouncements
Appeal to GST tribunal can be made within three months from the date of constitution of Appellate Tribunal
The Hon’ble Bombay High Court in M/s Essar Steel Suppliers v. Union of India & Ors. [W.P.No.2301 OF 2022 dated
GST Law, Important Pronouncements
Rejection of Appeal is invalid if vehicle breaks down and new e-way bill prepared post interception
The Hon’ble Calcutta High Court in M/s OFB Tech Private Limited v. State of West Bengal & Ors. [WPA 1271
GST Law, Important Pronouncements
Provisional Attachment lifted as assessee agreed to pay tax liability in installments
The Hon’ble Gujarat High Court in Nirajkumar Nareshkumar Lakhyani v. State of Gujarat [Special civil application no. 6777 of 2023