Gujarat High Court mandates ITC reversal under Section 16(2)(c) if the supplier fails to pay output tax and the recipient lacks proof of genuine goods receipt.
ITAT Delhi ruled Rasha Welfare Foundation’s EV initiative is charitable, not commercial, upholding 12AA & 80G registration. Focus on genuine activity, not incidental income.
Karnataka High Court set aside a customs duty demand of Rs. 1.02 crore against IPC Packaging Company Pvt Ltd, citing a breach of natural justice by tax authorities.
West Bengal GST AAR rejects Sourav Dey’s advance ruling application on pulse de-husking GST liability after the applicant withdrew the request and failed to appear for hearings.
ITAT Raipur sets aside additions against N.R. Ispat & Power Pvt. Ltd. citing lack of incriminating material in search proceedings for AYs 2010-11 to 2018-19.
The Andhra Pradesh High Court has set aside an order rejecting FedEx’s GST refund claim. The court remanded the case, citing a lack of natural justice and the right to present additional evidence.
CAAR Mumbai holds anti-dumping duty not applicable on imported laser sources as they are parts, not complete machines under Customs Notification No. 15/2023
CAAR Mumbai clarifies tariff classification of roasted, shelled, and nitrogen-treated cashew nuts. Diced cashews held to be broken under specific Customs code.
CAAR Mumbai rules Wi-Fi receiver enclosures as parts under CTH 8517 79 90 of Customs Tariff Act, rejecting confidentiality plea due to public product details.
The CAAR has ruled that roller and sorter conveyors imported by Daifuku Intralogistics are to be classified as “Other conveyors” under CTI 84282019, not as parts.
