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Archive: 10 December 2023

Posts in 10 December 2023

CESTAT Set Asides Confiscation of Gold Biscuits for Lack of Illegal Smuggling evidence

December 10, 2023 633 Views 0 comment Print

Explore the CESTAT Hyderabad decision directing the release of gold bars seized as smuggled goods in Mitta Sunil Kumar vs Commissioner of Customs case. Learn about the legal arguments and outcome.

GST not leviable on sale of unbranded/non packaged Broken Rice

December 10, 2023 1167 Views 0 comment Print

AAR West Bengal ruling in the case of Tamal Kundu, declaring GST exemption on the sale of unbranded and non-packaged Broken Rice. Key insights on classification and taxation.

ITC cannot be blocked when no order is issued u/s 74 of CGST Act or Rule 86A of CGST Rules

December 10, 2023 3282 Views 0 comment Print

Telangana High Court’s landmark decision in M/s. A.S.E. India v. Union of India, highlighting invalidity of blocking ITC without a CGST Act Section 74 order or Rule 86A compliance.

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