Judgements and Orders, Supreme Court and High courts of India
The assertion of clandestine removal cannot be proved merely by the testimony of some transporters
Bimal Jain 19 September 2022 at 13:21
The Hon'ble Bombay High Court in the Principal Commissioner of Central GST & C. v. Filatex India Ltd. [Central Excise Appeal No. 204 of 2019 dated September 8, 2022] held that the accusations of clandestine removal cannot be confirmed merely based on
The Hon'ble Bombay High Court in Commissioner of Customs (Import) v. Dinesh BhabootmalSalecha [CUSTOM APPEAL (L) NO. 20820 OF 2022 dated September 8, 2022] held that for the interim release of goods under Section 110A of the Customs Act, 1962 ("the C
SC: Insurance Ombudsman's Award Can Be Assailed In Writ Jurisdiction
FCS Deepak Pratap Singh 14 September 2022 at 10:12
An Insurance Ombudsman's award is assailable under the court's writ jurisdiction. It means that an award of Insurance Ombudsman,which is beyond defined pecuniary limit and against fundamental principles of insurance can be challenged in High Court th
The Hon'ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi ("the CESTAT") in the matter of Sky Airways v. Commissioner of Customs (Appeals), New Delhi [Final Order No. 50715 of 2022 dated August 12, 2022] dismissed the appeal stating tha
Exporters cannot be denied the MEIS benefit due to technical errorin the electronic system
Bimal Jain 12 September 2022 at 16:23
The Hon’ble Madras High Court in M/s Gupta Hair Products (P) Ltd. V the Additional Director General of Foreign Trade [W.P.No.25860 of 2021 dated July 7, 2022] held that, due to technical error or lacunae in the electronic system, exporters cannot be
Expiration of e-way bill and minor negligence will not amount to tax evasion
Bimal Jain 12 September 2022 at 16:23
The Hon'ble Madhya Pradesh High Court in M/S Daya Shanker Singh v. State of Madhya Pradesh [Writ Petition No. 12324 of 2022, dated August 10, 2022] directed the assessing authority to refund back the penalty charged from the assessee because of the m
Amusement Park rides cannot be classified as Motor Vehicle, will attract GST @18%
Bimal Jain 07 September 2022 at 09:38
The AAR, Karnataka in the matter of M/s KNK Karts (P) Ltd [Advance Ruling No. KAR ADRG 20/2022 dated August 12,2022] has held that the amusement park ride karts ("the Product") cannot be classified as Motor Vehicle and will attract GST @ 18% under HS
Refund on Extra Duty Deposit should be automatic under the Customs Act
Bimal Jain 06 September 2022 at 17:38
The CESTAT, Ahmedabad in the matter of M/s China Steel Corporation India Pvt Ltd v. C.C.-Ahmedabad [Final Order No. A/ 10817 /2022 dated July 26,2022] has held that the assessee would be entitle to automatic refund of Extra Duty Deposit ("the EDD") w
IBC 2016 empowers operational debtor to file CIRP under provisions of Section 10
FCS Deepak Pratap Singh 06 September 2022 at 08:45
Please note that main objective of IBC,2016 is resolution of insolvency status of a Corporate Debtor through re-organisation and not liquidation. The Code,2016 empowers Operational Debtor to file CIRP under provisions of Section 10 by following due p
One line order dismissing the appeal on ground of delay in submission is invalid
Bimal Jain 27 August 2022 at 16:55
The Hon’ble Calcutta High Court in the matter of M/s Usha Gupta v. The Assistant Commissioner of State Tax [WPA 17530 OF 2022 dated August 10, 2022] has set aside the order and remanded the matter back to the revenue department on the ground that the
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