Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Gujarat High Court in Ravi Trading Co. v. Deputy Commissioner of State Tax [SCA no. 6407 of 2023 dated May 4, 2023] directed the Revenue Authority to release goods on conditions that the assessee deposits a certain amount of penalty towar

The CESTAT, Ahmedabad in M/s Indu Overseas Pvt. Ltd. v. Commissioner of Central Excise & ST, Rajkot [Excise Appeal No. 12085 of 2013-DB dated June 26, 2023] remanded the order passed by the Adjudicating Authority and held that denial of cross-examina

The Hon'ble Kerala High Court inM/s Penuel Nexus Pvt Ltd. v. The Additional Commissioner (Appeals), Cochin [WP(C) No. 15574 of 2023 dated June 13, 2023]held that the Additional Commissioner ("the Respondent") is right in rejecting the time-barred app

The Hon'ble Delhi High Court in Alex Tour and Travel Pvt. Ltd. v. Assistant Commissioner, CGST [W.P.(C) NO. 5722 OF 2023 dated May 8, 2023] directed the Revenue department to disburse the assessee's refund claim along with interest as payable and hel

The Hon'ble Supreme Court in Makhijani Pushpak Harish v. The State of Gujarat [SLP (CRL.) No. 2868 of 2023 dated April 19, 2023] set aside the order passed by the Superintendent which was modified by the Gujarat High Court directing the assessee to f

The CESTAT, Ahmedabad in Rajesh Mangal v. C.C.E. & S.T.-Ahmedabad-III [Excise Appeal No. 11712 of 2013-DB dated June 15, 2023] held that the demand for Excise Duty would be valid if the Assessee was aware that the transaction was done without the pay

The CESTAT, Ahmedabad in M/s. Aegis Limited v. Commissioner of Central Excise & ST, Surat-I [Service Tax Appeal No. 13528 of 2013-DB dated June 09, 2023] held that services which were consumed outside India, the out of scope of service tax and any ta

The CESTAT, New Delhi in Sowar Pvt. Ltd. v. Commissioner of Service Tax [Final Order No. 50607 Of 2023 dated March 29,2023] held that assessee has not received any consideration for providing corporate guarantee and hence no service tax is payable by

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