CESTAT Kolkata set aside Rule 6 demand on electricity generated from waste coke oven gas, holding the by-product restrictions under Rule 6 inapplicable.
CESTAT Chandigarh set aside excise duty, interest and penalties after holding scrap-veg-refuse classifiable as vegetable waste and not potato starch.
CESTAT Chandigarh set aside Rule 6 CENVAT demand, Section 11D liability and penalties on Zinc Ash, following Indian Sucrose Ltd. and subsequent CBIC circular.
CESTAT Chandigarh set aside Rule 6 demand, Section 11D appropriation, interest and penalties on Zinc Ash, following Indian Sucrose Ltd. and CBIC Circular dated 07.07.2022.
Bombay High Court held that absence of an irrevocability or dissolution clause in a trust deed is not a valid ground to reject registration or renewal under Section 12AB of the Income-tax Act.
GSTAT Order No. 156/2026 allows Token generation until 31 July 2026, preserving appeal filing rights for 60 days where portal issues prevent filing.
SC awarded ₹8 lakh compensation, holding a missing ticket alone cannot defeat a Section 124A Railways Act claim if surrounding facts establish bona fide travel.
Madras HC set aside ITC denial as documentary evidence was not examined and the order under Section 74 followed a Section 73 show cause notice.
ITAT Ahmedabad deleted estimated brokerage additions based on inquiry registers and loose papers, holding that no corroborative evidence established brokerage income or justified additions under Sections 28 or 69A.
Chhattisgarh HC upheld CESTATs order restricting service tax demand to the normal period under Section 73(1), finding the dispute involved a bona fide interpretational issue.
