The power of detention and confiscation can not be invoked together
The Hon’ble Karnataka High Court in M/S Rajeev Traders v. Union of India [Writ Petition No.100849 of 2022 (T-RES) dated […]
Important Pronouncements
Important Pronouncements
Important Pronouncements
Whether Importer can be treated as the original owner of Goods for Provisional Release of Seized Goods under Customs Act
The Hon’ble Bombay High Court in Commissioner of Customs (Import) v. Dinesh Bhabootmal Salecha [CUSTOM APPEAL (L) NO. 20820 OF
Important Pronouncements
The assertion of clandestine removal cannot be proved merely by the testimony of some transporters
The Hon’ble Bombay High Court in the Principal Commissioner of Central GST & C. v. Filatex India Ltd. [Central Excise
Important Pronouncements
Seizure of the goods of the godown without jurisdiction may amount to misconduct
The Hon’ble Allahabad High Court in Mahavir Polyplast Pvt. Ltd. v. the State of U.P. And 2 others [Writ Tax
Important Pronouncements
Suspension of GST registration is counterproductive and affects tax recovery
The Hon’ble Calcutta High Court in Bisweswar Midhya v. The Superintendent, CGST [MAT No. 1376 of 2022 with IA No.
Important Pronouncements
Refund of ITC on account of IDS allowed where goods supplied under concessional rate notification
The Hon’ble Telangana High Court in Micro Systems and Services v. Union of India and 5 others [Writ Petition No.37465
Important Pronouncements
Quashed the detention order passed by non-jurisdictional authority
The Hon’ble Madras High Court in M/S Macmet Engineering Limited v. State Tax Officer (Intelligence) [W.P. Nos.19395 to 19399 of
Important Pronouncements
Voluntary deposit made during investigation and appropriated against the demand cannot be treated as pre-deposit and thus cannot be refunded
The Hon’ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi (“the CESTAT”) in the matter of Sky Airways v.
Important Pronouncements
Expiration of e- way bill and “minor negligence” will not amount to tax evasion
The Hon’ble Madhya Pradesh High Court in M/S Daya Shanker Singh v. State of Madhya Pradesh [Writ Petition No. 12324
Important Pronouncements
Exporters cannot be denied the MEIS benefit due to technical error in the electronic system
The Hon’ble Madras High Court in M/s Gupta Hair Products (P) Ltd. V the Additional Director General of Foreign Trade