The court held that testing and pairing of smart cards with set-top boxes amounted to permissible processing under Cenvat rules, not requiring reversal of credit.
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 pre-consultation stage.
The issue was whether cash deposited during demonetisation could be treated as unexplained. The Tribunal held that when sales are supported by available stock and recorded books, cash receipts from such sales cannot be added under Section 68.
The Tribunal held that SSI concessional duty cannot be claimed where aggregate clearances in the preceding year exceeded the statutory limit. A change in manufacturer does not revive exemption eligibility for the same factory.
The court upheld confiscation of a 250 gm gold bar carried through the green channel without declaration. It ruled that misuse of the green channel and ineligibility under baggage rules justified absolute confiscation and penalty.
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 unsustainable.
The Tribunal held that amendments to Section 11 cannot retrospectively curtail the utilization window for earlier accumulations. Existing accumulations remain governed by the law in force at the time they were made.
The High Court found that a GST appellate officer filed a misleading personal affidavit while defending a refund order. The ruling underscores that false or evasive statements to the Court can attract criminal contempt.
The court upheld waiver of interest on a confirmed excise duty demand, holding that revenue neutrality justified non-levy where no net loss to the exchequer occurred.
The issue was whether insurance-related Cenvat credit was admissible when the output service became taxable later. The tribunal allowed proportionate credit in principle but remanded the matter for factual verification.
