CAAR Mumbai ruled that fuel dispenser display boards, incorporating LCD, decoder, and processor ICs, are classified as parts of fuel pumps under CTI 84139190, not as indicator panels.
CAAR Mumbai rules Barcode Mobile Computers and RFID Mobile Computers are “other portable digital automatic data processing machines,” clarifying customs classification.
CAAR Mumbai rejected Rain CII Carbon’s request for an advance ruling on customs duty for electricity transferred from SEZ to DTA, citing lack of jurisdiction.
Regional Director clarified that Section 446B, which offers relief to One Person Companies or Small Companies, is applicable to the company itself and not to its auditor. Therefore, the auditor could not use this defense to reduce the penalty.
Regional Director upholds ₹5,000 penalty on C.A. Manish Maheshwari for Section 143 Companies Act violation regarding audit report non-compliance.
Madras High Court directs to revoke order cancelling GST registration since non-filing of GST returns within due date was due to Covid-19 pandemic. Hence, since reason provided for non-compliance is genuine, order cancelling GST registration revoked.
Rajasthan High Court quashes order dismissing Molana Construction Co.’s GST appeal as time-barred, emphasizing writ jurisdiction over statutory limitations.
Bombay High Court overturns income tax reassessment notice for NuPower Renewables, citing no new information and prior scrutiny of share capital.
Delhi High Court held that where notice is sent electronically, the date of dispatch of e-mail is to be considered as date of issue of notice and date of digital signature is irrelevant. Accordingly, petition dismissed.
India’s 2025 amendment to Pressure Vessel Rules introduces new hydrogen definitions, online processes, extended licenses, and enhanced safety for storage and dispensing.
