CESTAT Mumbai’s ruling on the Khandelwal Laboratories P Ltd Vs Commissioner of CGST & CE case underscores the principle that duty-paid goods used as input should qualify for MODVAT credit, regardless of the name on the Bills of Entry.
ITAT found that the issue related to the belated filing of TDS returns and subsequent levying of fees under Section 234E of the Income Tax Act was a matter of factual verification. Thus, it was not covered under Section 154 of the Act, which only allows rectification for apparent mistakes on record.
CESTAT Ahmedabad recently rejected Nirma Limited’s appeal, determining that the clearance of goods without a lab test and claiming goods were mixed in a tank was an afterthought.
In a recent judgement, Calcutta High Court affirmed that an order under Section 148A(d) of the Income Tax Act is not a final assessment order, nor does it give rise to any tax demand.
Discover the judgment of the CESTAT in the case of Commissioner of GST & Central Excise Vs Dalmia Cement (Bharat) Ltd, where revocation of Central Excise Registration was deemed meaningless post-GST implementation.
ITAT Patna rules in favor of Ravi Lochan Singh, establishing that deductions should not be disallowed under Section 40(a)(ia) if the recipient includes income from receipts of the assessee in their income tax return.
The ITAT Mumbai ruled that no legal suit or proceeding can continue against a corporate debtor until the conclusion of proceedings under the Insolvency and Bankruptcy Code (IBC) 2016.
Madras High Court quashes orders against D.Y. Beathel Enterprises for input tax credit recovery, citing procedural flaws and directs fresh enquiry. Emphasizes examination of sellers and initiation of recovery against them, ensuring fair investigation.
CESTAT Bangalore modifies penalties in case of import valuation discrepancies. Learn more about the details of Sri Sai Graphics Vs Commissioner of Customs.
MCA issued a penalty order against Manpur Rubber Industries Private Limited for non-filing of annual returns for multiple financial years and deactivation of DIN (Director Identification Number).
