The Court upheld rejection of a technical bid because the bidder submitted a GST clearance certificate issued by a private ...

The court upheld waiver of interest on a confirmed excise duty demand, holding that revenue neutrality justified non-levy ...

The issue was whether insurance-related Cenvat credit was admissible when the output service became taxable later. The ...

The High Court found that a GST appellate officer filed a misleading personal affidavit while defending a refund order. The ...

The Tribunal held that Countervailing Duty applies only to castings, even if they form part of sub-assemblies or components, ...

The Madras High Court held that failure to follow the mandatory pre-consultative process before issuing show cause notices vitiates proceedings. Notices were set aside and matters remanded to the ...

The Tribunal upheld restriction of disallowance where interest-free funds were higher than tax-free investments. It reaffirmed that no interest disallowance arises in such ...

The Court ruled that a worn wristwatch qualifies as a passenger’s personal effect under the Baggage Rules, 2016. Customs authorities were directed to release the detained watch as its seizure was held ...

The court refused bail after finding prima facie evidence of large-scale GST evasion through online gaming transactions. The ruling highlights that high-value tax fraud attracts strict non-bailable ...

The court held that seizures carried out and served in another state did not give rise to jurisdiction merely because testing and headquarters were in Delhi, directing parties to the appropriate High ...

The courts held that when depreciation on goodwill is allowed after detailed examination, the assessment cannot be revised as erroneous. The key takeaway is that a plausible and informed assessment ...

The Tribunal held that when interest-free funds exceed exempt-income investments, no interest disallowance under Section 14A can be made. The ruling reinforces the presumption laid down by the Supreme ...