CESTAT Chennai rules wind turbine towers are parts of wind electric generators (CTH 8503), overturning customs’ classification as general structures (CTH 7308).
Chennai ITAT remands Syed Hussain Syed Asif’s case on Section 54F exemption denial, allowing assessee to submit documents for fresh assessment.
Telangana High Court sets aside GST registration suspension for Rayees Metal, ruling the cryptic show cause notice violated natural justice and livelihood rights.
Kerala High Court rules amended GST provisions taxing services by associations to members unconstitutional, citing lack of legislative competence and mutuality principle.
High Court directs refund of accumulated excise credit to defunct EOU, citing mutuality and applying principles from a Supreme Court-affirmed precedent.
Bangalore CESTAT rules EOU not eligible for cash refund of Cenvat credit on supplies to other EOUs after March 2015 amendment but allows re-credit.
Supreme Court rules internal excise orders on jurisdiction/manufacture aren’t appealable; challenges must follow Section 11A adjudication.
Bangalore CESTAT directs cash refund of Cenvat credit to EOU for period before GST, citing transitional provisions and binding precedents.
Summary of ITAT Mumbai decision in Tejal Kaushal Shah vs ITO case. Examines Section 54 deduction for joint property and Section 23 deemed rental income dispute.
High Court sets aside GST registration cancellation order, citing absence of reasons and procedural lapses, directs fresh consideration.
