Parallel proceedings cannot be conducted by the 3 wings of same department for the same tax period
The Hon’ble Calcutta High Court in M/s. R.P. Buildcon Private Limited & Anr v. The Superintendent, CGST & CX [WPA […]
Important Pronouncements
Important Pronouncements
Important Pronouncements
Refund of IGST allowed on exported goods after deduction of drawback duty
The Hon’ble Delhi High Court in M/S Kishan Lal Kuria Mal v. Union of India & ors. [W.P. (C) 10822/2022
Important Pronouncements
Tax concession disputes are not subject to arbitration: Supreme Court
The Hon’ble Supreme Court in the matter of M/s Shree Enterprise Coal Sales Pvt Ltd v. Union of India &
Important Pronouncements
SC: Liability to pay customs duty invocable when DEPB license is fake/forged
The Hon’ble Supreme Court of India in Munjal Showa Ltd. v. Commissioner of Customs and Central Excise [Civil Appeal Nos. 2576 of 2010 AND 5608 of 2011 dated
Important Pronouncements
Concerned authority should provide information under RTI even if the information is available in the public domain
The Hon’ble Central Information Commission in Anil Khanna Vs CPIO [CIC/DGSTCX/A/2021/129351 dated September 19, 2022] directed the Center Public Information
Important Pronouncements
CESTAT: Demand of duty of Rs. 163 Crore based on assumptions is not permissible
The CESTAT, Delhi in M/s Miraj Products Pvt. Ltd. V. Commissioner, Central Goods & Service Tax [Final Order Nos. 50804
Important Pronouncements
GST Returns can be filed for the period prior to cancellation of GST registration
The Hon’ble Madras High Court in M. Mallika Mahal v. The Commissioner of Central GST and Central Excise [WP.Nos.10663 of
Important Pronouncements
CENVAT credit available on inputs used in the production of electricity supplied to Sister Unit FOC
The CESTAT in Principal Commissioner v. M/s Hira Ferro Alloys Limited [Excise Appeal No. 53531 of 2018 with Excise Miscellaneous
Important Pronouncements
Refund application is not barred by limitation, as period from 1st March, 2020 to 28th February, 2022 to be excluded
The Hon’ble Andhra Pradesh High Court in M/S. Gandhar oil refinery (India) Limited v. Assistant commissioner of sales tax [Writ
Important Pronouncements
Vague SCN cannot be relied upon for cancellation of GST registration
The Hon’ble Bombay High Court in DBS Tradelink and advisors Pvt. ltd. v. The state of Maharashtra and another [Writ