Mere Stock Shortage Not Proof of Clandestine Removal: CESTAT
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that mere shortage of finished goods found during physical...
CISF Not Liable to Pay Service Tax on Security Services Provided to Delhi Airport: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that the Central Industrial Security Force (CISF) was...
Job Work Amounting to Manufacture Can’t Be Taxed as Service: CESTAT
The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that processes amounting to manufacture cannot be...
Mining Is ‘Permissible Operation’ Under MOOWR, Quashes Cancellation of Private Bonded Warehouse Licences: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside the cancellation of private bonded warehouse licences and Manufacture and...
No Unjust Enrichment If Duty Was Not Recovered from Buyers: CESTAT Allows Refund to Importer
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the refund claim of the importer and held that...
Statements Given to Customs Officers Are Not Admissible Unless Tested in Cross-Examination: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that statements given to customs officers are not admissible unless...
ITAT Quashes Reassessment Based on “Fictitious Loan” Allegations, Slams Dept. for Acting on Incorrect Information
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment orders passed against Shah Mahendrakumar Mafatlal HUF for Assessment Years 2014-15...
ITAT Restricts Addition to 8% Presumptive Profit in Cattle Feed Trader’s Case, Rejects Full Disallowance of Cash Purchases
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has granted substantial relief to a small rural trader by restricting the income addition...
Section 16(2)(c) CGST Act Valid but READ DOWN; ITC Can’t Be Denied to Bona Fide Buyers Says Tripura High Court
The Tripura High Court has held that while upholding the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, “read down” the provision...
Supreme Court Upholds Validity of Email Service of Personal Hearing Notices U/s 169 of CGST Act
The Supreme Court has upheld the Delhi High Court’s ruling that service of personal hearing notices through the registered email address is valid and...
Router Components Are ‘Parts’, Not Network Interface Cards; CESTAT Quashes Customs Duty Demand on Bharti Airtel
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a major customs duty demand against Bharti Airtel Limited, ruling...
Bus Operations Not ‘Tour Operator’ Services: CESTAT Quashes Major Service Tax Demands on RSRTC
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has granted major relief to the Rajasthan State...
No GTA Service Tax on Transport of Exported Extraction Meal; CESTAT Upholds Exemption Despite Procedural Lapses
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed the Revenue’s appeal and upheld the grant of service tax...
End-to-End Air Cargo Services on Principal-to-Principal Basis Not ‘Business Auxiliary Service’, No Service Tax Payable: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has held that end-to-end air cargo services on principal-to-principal basis not...
Customs Dept. Illegally Relied On Statements Recorded U/s 108 Of Customs Act Without Following Mandatory Procedure U/s 138B: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has quashed the confiscation of export goods worth ₹34.01 crore and penalties imposed,...
Reserved Category Candidates Availing Relaxation Cannot Claim General Cadre Allocation in IFS: Supreme Court
The Supreme Court has held that a reserved category candidate who avails relaxation at any stage of the examination process cannot claim allocation against...
No General Penalty U/s 125 Once Late Fee Is Payable On Belated GSTR-9 Filing: Madras HC
The Madras High Court has held that once a registered person is liable to pay “late fee” under Section 47 of the GST enactments...
Promoter’s Fund-Infusion Undertaking Is Not a Corporate Guarantee Under Contract Law: Supreme Court
The Supreme Court has held that a promoter’s undertaking to infuse funds into a borrower company to meet financial covenants does not amount to...
Aluminium Mushroom Racks Are Taxable ‘Structures’, Not Customs Duty Free Parts of Agricultural Machinery: Supreme Court
The Supreme Court has held that aluminium shelving used in mushroom cultivation cannot be classified as “parts of agricultural machinery” and must instead be...
Supreme Court Upholds Validity of Consolidated GST SCN in Fraudulent ITC Cases
The Supreme Court has refused to interfere with a judgment of the Delhi High Court which upheld the validity of a consolidated show cause...
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