held that a rice-koji beverage lacking malt cannot be classified as beer under Heading 2203. Ruling places product under Heading 2206 as an other fermented beverage.
NCLAT Delhi held that order holding Successful Resolution Applicant as ineligible is wholly erroneous and unsustainable since SRA duly satisfied all the of CIRP Regulations. Accordingly, impugned order is quashed and set aside.
The case examines whether various plastic and metal support components qualify as mechanical items eligible for reduced BCD under an amended exemption notification. The authority evaluates the manufacturing processes and functional characteristics of the parts to determine eligibility.
ITAT Jaipur held that approval granted under section 153D in a mechanical and consolidated manner without due application of mind is invalid. Accordingly, assessment orders framed under section 153A cannot be sustained.
The Court quashed the order rejecting the condonation of delay, emphasizing that human error and professional reliance justify acceptance of late audit filings.
ITAT quashed the reassessments, agreeing with prior ruling that combined approval under section 148B for multiple assessees violates legal requirements.
Karnataka High Court held that IGST wrongly paid to Centre on intra-state supplies is required to be refunded back since CGST/SGST already paid to the State GST Authorities. Accordingly, petition is allowed and order rejecting refund claim set aside.
Gujarat High Court held that detention order is liable to be quashed and set aside since department failed to issue notice as required under section 129(3) of the GST Act. Accordingly, writ is disposed of.
The Court reaffirmed that failure to issue SCN within prescribed time entitles goods’ owner to unconditional release under the Customs Act.
ITAT Mumbai condoned 75-day delay in filing appeal, recognizing assessee’s illiteracy and reliance on tax consultant, allowing fresh adjudication on merits.
