Delhi High Court dismisses Customs appeals, upholding CESTAT’s decision that U.T. Electronics Pvt. Ltd. rebutted unjust enrichment claim for duty refund.
Madras High Court invalidates customs order against Texwin Impex for duty drawback recovery, citing unreasoned decision and breach of natural justice by not considering exporter’s reply.
Gujarat High Court sets aside ex parte Service Tax order against Kachhadiya Vijaybhai Kalubhai, citing procedural infirmity in hearing notice and breach of natural justice.
Gujarat High Court clarifies adjournment rules under Section 33A of the Central Excise Act, akin to CGST Act Section 75(5), allowing four hearing opportunities.
Jharkhand High Court sets aside tax tribunal order in Nirmal Kumar Pradeep Kumar case, citing procedural lapse in valuing iron ore sales.
Delhi High Court held that Magistrate not empowered to order/ direct fresh revaluation of smuggled goods at the preliminary stage of investigation. Accordingly, direction for revaluation of goods is unsustainable in law.
Madras High Court held that writ against assessment orders issued under section 153C of the Income Tax Act is dismissed existence of alternative remedy. Accordingly, writ petition dismissed and petitioner directed to approach the appellate authority.
Madras High Court held that in absence of suppression of facts, wilful misstatement or fraud, notice issued u/s. 74 of the CGST Act shall be deemed as notices and orders passed u/s. 73 of the CGST Act and accordingly, benefit under Amnesty Scheme admissible.
Rajasthan High Court dismisses writ against assessment orders as statutory appeal was filed beyond limitation period. Appellate authority power limited.
Calcutta High Court directs WB Tax Board to re-verify ALD Automotive VAT ITC claim after noting discrepancies in document submission.
