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Indirect Taxes
Freight Mark-Up on Non-Taxable Ocean and Air Transport Can’t Be Taxed as Business Support Service: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has held that the...
Indirect Taxes
Excess Service Tax Can Be Adjusted in Later Months or Quarters; Immediate Succeeding Period Not Mandatory: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Hydraulic Oil Is a Taxable Petroleum Product and Consumable Under Entry Tax Law: Karnataka High Court
The Karnataka High Court has held that hydraulic oil brought into a local area...
Indirect Taxes
Customs Dept. Must Pay 12% Interest on Amount Deposited During Investigation From Date of Deposit Till Refund: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CENVAT Credit Can’t Be Denied for Non-Disclosure in ST-3 Returns or Delayed Availment: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, has held that substantive...
Indirect Taxes
Importer’s Delayed Verification of Only 15 Out of 29 Certificates Can’t Establish Customs Fraud: CESTAT Quashes Duty Demand
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CENVAT Credit Can’t Be Denied Solely on Third-Party Statements Without Corroborative Evidence: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
Indirect Taxes
One-Year Limitation U/s 11B Of Central Excise Act Not Applicable to Refund of Cess Paid by Mistake: Gauhati High Court
The Gauhati High Court has held that the one-year limitation prescribed under Section 11B...
Indirect Taxes
Penalty On CHA’s Employee Who Attempted Export Of Prohibited Red Sanders Quashed: Calcutta High CourtÂ
The Calcutta High Court has set aside a penalty of ₹5 lakh imposed on...
Indirect Taxes
Criminal Court Can’t Release Customs-Seized Goods Without Taking Cognizance of Offence: Gauhati High CourtÂ
The Gauhati High Court has held that a regular criminal court cannot invoke the...
Indirect Taxes
S. 110A of Customs Act Provides Statutory Mechanism For Provisional Release Of Goods Seized While Adjudication Remains Pending: Gauhati High Court
The Gauhati High Court has held that Section 110A of the Customs Act, 1962,...
Indirect Taxes
Rs. 10K Cost Imposed On DRI For Indefinitely Detaining Imported Car Without Seizure Order: Gujarat High Court
The Gujarat High Court has directed the Directorate of Revenue Intelligence (DRI) to release...
Latest articles
GST
GST Interest Can’t Be Retained After Tax Refund On Delayed Export Receipts: Punjab & Haryana HC
The Punjab and Haryana High Court has held that the GST department cannot retain...
Notification
Central PSUs Must Route MSME Invoice Payments Through TReDS From October 15
The Central Government has notified October 15, 2026, as the commencement date for several...
Indirect Taxes
Common Purchase Orders Do Not Prove Dummy Unit: CESTAT Quashes ₹69.86 Lakh Excise Demand
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has dismissed the...
GST
Gujarat HC Quashes Rs. 43.43 crore GST Demand Against Amul
The Gujarat High Court has quashed a ₹43.43 crore GST demand against Amul, holding...