The Supreme Court held that cutting, routing, and grooving Aluminum Composite Panels for building installation does not create a new product and therefore does not amount to manufacture under the Central Excise Act. The ruling also clarified that disputes on excisability fall within the Supreme Court’s exclusive jurisdiction.
The Supreme Court held that the Election Commission has constitutional authority under Article 324 and Section 21(3) of the RP Act to conduct a Special Intensive Revision of electoral rolls. The Court ruled that the Commission’s powers remain operative so long as they do not violate express statutory provisions.
The West Bengal AAR rejected an advance ruling application on hotel construction ITC after finding that GST enforcement proceedings on the same issue had already begun. The authority held that Section 98(2) bars admission of applications where identical questions are pending before tax authorities.
The West Bengal AAR held that PP Packing Boxes manufactured from plastic granules qualify as plastic packing articles under tariff item 39231090. The ruling also clarified the classification of lids, caps, and closures under HSN 39235090.
The West Bengal AAR ruled that laundry soap and toilet soap are separate products under GST classification. Laundry soap bars weighing less than 500 grams were held taxable at 18%.
GSTAT closed the proceedings after noting that the complainant had unconditionally withdrawn the complaint and entered into a settlement with the developer. The Tribunal also held that the matter had already been conclusively adjudicated earlier.
The ITAT held that exemption under Section 10(23C)(vi) was available from AY 2018-19 because an earlier coordinate bench had already directed grant of approval. The Tribunal emphasized that judicial discipline required adherence to its previous ruling.
The Bombay High Court held that recovery of tax demands could not continue when the department failed to produce the assessment, rectification, or intimation orders creating such demands. The Court quashed the recovery notice and directed withdrawal of the demands.
Chennai ITAT held that the enhanced leave encashment exemption limit of Rs.25 lakh under CBDT Notification No.31/2023 applies retrospectively to pending matters. The Tribunal ruled that the amendment was remedial and intended to remove hardship for non-government employees.
Tribunal ruled that market value for captive power consumption must be based on the tariff charged to industrial consumers by TNEB while computing deduction under Section 80IA.
