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Indirect Taxes
Penalty Under Rule 15A of CCR Does Not Apply To The Director Or General Manager: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
Residual Provision Of Section 117 Can’t Be Invoked Upon Realising That Penalties Can’t Be Imposed U/s 111 and 112 Of Customs Act: Bombay High...
The Bombay High Court has held that residual provision of Section 117 of the...
GST
Limitation Period For Challenging GST Assessment Order Starts Ticking From The Date Of Rectification Application Rejection: Madras High CourtÂ
The Madras High Court has held that the limitation period for challenging GST assessment...
Indirect Taxes
Interest U/S 28AA Not Payable On Remitting Amount Covered By Duty Credit Scrip When Assessee Ineligible For Service Exports from India Scheme Benefit: Kerala...
The Kerala High Court has held that the interest under Section 28AA of the...
Indirect Taxes
Penalty Can’t Be Imposed Without Recording Statement Of Accused: CESTAT
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
CESTAT Allows Shipping Bills Conversions From Drawback Scheme To Advance Authorization Scheme Beyond Three Months
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed...
Indirect Taxes
No Service Tax Payable On Mandap Keeper Services: CESTAT
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Indirect Taxes
Pre-Deposit By Appellant Not Payment Of Duty; CESTAT Directs Refund Along With 6% Interest
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Direct Tax
Assessment Order Under Faceless Assessment Scheme Passed Without Show Cause notice Is Void: Bombay High Court
The Bombay high court has held that the assessment order under faceless assessment scheme...
GST
Proceedings U/S 73 Can’t Be Initiated For Splitting IGST Amount Towards CGST And SGST Through GSTR 3B; Kerala High Court
The Kerala High Court has held that proceedings under section 73 cannot be initiated...
GST
Writ petition Challenging GST SCN Is Not Maintainable Unless Demonstrates Violation Of Jurisdiction, Fundamental Rights, Or Natural Justice: Bombay High Court
The Bombay High Court has held that the writ petition challenging SCN under tax ...
Indirect Taxes
Dept. Can’t Initiate Proceedings Based On Delayed Audit Report U/s 41(4) Of OVAT Act: Orissa High Court
The Orissa High Court has held that the department cannot initiate the proceeding consequent...
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Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 29 JULY, 2026
Here’s the Tax Law Daily Bulletin for July 29, 2026.GSTAPPELLATE AUTHORITY CAN PERMIT CROSS-EXAMINATION...
Supreme Court
Supreme Court Upholds Constitutional Validity of ‘Imprisonment for Remainder of Natural Life’
The Supreme Court has upheld the constitutional validity of sentences directing imprisonment for the...
Supreme Court
Reach Stackers Used Only Inside Inland Container Depots Are Not ‘Motor Vehicles’ Under Motor Vehicles Act: Supreme Court
The Supreme Court has held that a heavy container-handling machine used exclusively inside Inland...
Supreme Court
National Commission for Scheduled Castes Can’t Pass Binding Orders in Service Matters, Role Is Recommendatory: Supreme Court
The Supreme Court has held that the Commission does not possess adjudicatory powers to...