Judgements and Orders, Supreme Court and High courts of India

The CESTAT, Ahmedabad in United India Shipping Services v. Commissioner of GST and Central Excise [Service Tax Appeal no. 42191 of 2015 dated June 12, 2023]set aside the order confirming demand on expenses like deconsolidation charges, transportation

Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Collector of Central Excise before the expiry of one year from the relevant date in such form as may be prescribed and the application s

The petition filed by Operational Debtor has been dismissed by the NCLT on the contention of existing dispute raised by Corporate Debtor. The NCLAT revised the order passed by NCLT and allowed the petition since Corporate Debtor was trying to take ad

Cheque issued at the time ,when company not became sick , but at the time of payment the company became sick and cheque had been dishonoured. The directors of the Company are liable and be prosecuted under provisions of Section 138 of the Negotiable

The present appeal was directed against the final order passed by the High Court of Karnataka (hereinafter referred to as "High Court"), wherein the High Court partly allowed the appeal of the Appellant and assessed the income as Rs.8000/- per month

The CESTAT, Mumbai in M/s. Morganite Crucible (India) Ltd. v. Commissioner of Central Excise & Service Tax [Excise Appeal No. 86235 of 2019 dated June 13, 2023] set aside the order restricting the assessee to avail credit pertaining to one of its uni

The CESTAT, Kolkata in M/s. National Aluminium Company Limited v. Commissioner of Central Excise & Service Tax[Excise Appeal No.52 of 2011 dated June 08, 2023] held that the amendment in Rule 14 of the CENVAT Credit Rules, 2004 ("the CC Rules") which

The Hon'ble Delhi High Court in Fayiz Nangaparambil v. Union of India &Anr. [W.P.(C) 7477/2023 dated May 26, 2023] set aside the Show Cause Notice ("SCN") proposing to cancel the GST Registration of the assessee, on the grounds that SCN is bereft of

The Hon'ble Delhi High Court in G.S. Industries v. Commissioner Central Goods and Services Tax [W.P.(C) NO. 14719 of 2022 dated March 28, 2023] held that the Order of Appellate Authority allowing refund to assessee cannot be ignored solely because Re

The CESTAT, Chennai in M. Vijayabharathi v. Commissioner of GST & Central Excise [Service Tax Appeal No. 42320 of 2014 dated June 14, 2023]set aside the order levying service tax on total rent received by co-owners jointly and held that the income re