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Indirect Taxes

Hydraulic Oil Liable to Entry Tax Under KTEG Act, Says ‘And Others’ Covers Unenumerated Petroleum Products: Karnataka HC 

The Karnataka High Court has upheld the levy of entry tax on hydraulic oil...
Indirect Taxes

Dept. Can’t Force Assessee to Adopt More Punitive CENVAT Credit Option Under Rule 6: Calcutta High Court

The Calcutta High Court has dismissed the Revenue’s appeals challenging the CESTAT order that...
Indirect Taxes

Karnataka High Court Directs Excise Dept. to Decide Application for Transfer of CL-9 Bar Licence Based on Registered Will

The Karnataka High Court has directed the Excise authorities to consider, in accordance with...
Indirect Taxes

Erection Services Were Not Liable To Service Tax Prior To 10 September 2004: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Regional Bench, has held...
Indirect Taxes

Interest on Delayed Duty Drawback Runs From 1 Month After ‘Let Export Order’, Not Final Adjudication: Delhi High Court

The Delhi High Court has held that interest on delayed payment of duty drawback...
Indirect Taxes

Can Undeclared Gold Be Re-Exported After Confiscation? Delhi High Court Says S. 80 Customs Safeguards Can’t Be Bypassed

The Delhi High Court has held that confiscated gold forming part of passenger baggage...
Indirect Taxes

Legality of Gold Confiscation Based on Retracted Statement Questioned: Madhya Pradesh High Court Frames 8 Substantial Questions of Law

The Madhya Pradesh High Court at Indore has admitted an appeal challenging an order...
Indirect Taxes

Can Separate Customs Show Cause Notices Be Adjudicated Independently Arising From Same DRI Investigation? Delhi HC Answers

The Delhi High Court has declined to interfere with customs adjudication proceedings arising from...
Indirect Taxes

Multi-Heading Use of Medical Laser Imagers Attracts Residuary Customs Classification Under CTH 9033 00 00: Supreme Court 

The Supreme Court has dismissed an appeal concerning the customs classification of imported laser...
Indirect Taxes

UNICEF’s IGST Refund Claims Within Time, CESTAT Rules Limitation Starts From 2019 Customs Circular

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has...
Indirect Taxes

Showroom Interior Fit-Outs Constitutes “Original Works”, CESTAT Quashes ₹2.61 Crore Service Tax Demand

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi has set aside...
Indirect Taxes

CESTAT Upholds Rs. 7.24 Cr. Customs Demand in PCB Undervaluation Case

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has...
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Direct Tax

ITAT Can’t Make Appeal Conditional on Payment of Costs: Calcutta High Court Quashes Automatic Tax Demand Confirmation

The Calcutta High Court has held that the Income Tax Appellate Tribunal (ITAT) cannot...
Direct Tax

Can Interest on Refund of Excess Self-Assessment Tax Be Claimed From Date of Payment? Chhattisgarh HC Rules in Favour of Taxpayers

The Chhattisgarh High Court has held that taxpayers are entitled to interest on excess...
Direct Tax

Reassessment Can’t Survive Where No Addition Is Made on Grounds Recorded for Reopening: Gujarat HC

The Gujarat High Court has dismissed the Income Tax Department’s appeal against an Income...
Direct Tax

Reassessment Proceedings Based on Bank’s Erroneous Deposit Data Quashed: Patna High Court Imposes Rs. 25K Costs On Bank

The Patna High Court has set aside income-tax reassessment proceedings initiated against a senior...

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