With the seizure order set aside, the Court ordered refund of amounts deposited. The decision reinforces proportionality in GST enforcement actions.
ITAT held that CSR expenditure disallowed under section 37 can still qualify for deduction under section 80G. The ruling clarifies that both provisions operate independently.
PVDF used as a cathode binder was held classifiable under tariff item 3904 69 90. The ruling clarifies treatment of fluoropolymers lacking a specific tariff entry.
CAAR held that wheat seed oil ceramides subjected to purification and standardisation cannot be treated as simple vegetable extracts under Heading 1302.
CAAR held that electronic components used in EV chargers must be classified under their own tariff headings when specifically covered, and not as vehicle parts.
CAAR held that bird feathers washed, steam-dried, and dyed before import cannot fall under Heading 0505. The ruling confirms that such processed feathers must be classified under tariff item 6701 00 90.
The High Court stayed the passing of a final order after a GST demand was challenged for being issued without a DRC-01A pre-consultation notice. Authorities were restrained from concluding adjudication during pendency of the petition.
The regulator held that payment of development charges and interest flows from statutory schemes already upheld by courts. The key takeaway is that settled judicial findings cannot be reopened under competition law.
The High Court declined to interfere with a GST show cause notice, holding that the challenge was premature. The assessee was directed to pursue adjudication and raise all legal submissions.
The High Court held that the Tribunal erred by not examining the respondent’s contradictory positions on ownership and remanded the matter for fresh adjudication.
