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

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 Appellate Tribunal upheld dismissal of a CIRP application after finding that the creditor’s own pleadings fixed the default during the Section 10A exclusion period. The key takeaway is that ...

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

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

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

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 ...

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 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 Bombay High Court held that insolvency proceedings against personal guarantors cannot continue before the DRT once CIRP of the corporate debtor is underway. Such proceedings must lie exclusively ...

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