Bombay High Court held that import of cosmetic goods without Central Drugs Standard Control Organization license are considered prohibited goods hence the same are liable to be confiscated even if the same were meant for re-export.
Telangana High Court held that in cases involving allegations of fraudulent availment of ITC since transactions are spread across several years issuance of consolidated notice permissible. Writ petition is dismissed due to availability of efficacious alternative remedy of appeal u/s. 107(1) of the Act.
High Court held that consideration received for assignment of self-generated trademarks prior to 2002 amendment could not be taxed as capital gains because no cost of acquisition could be determined.
The issue was whether coconut falls under the fruit category for EPF applicability. The Court held it does, emphasizing liberal interpretation to extend employee benefits.
The issue was non-service of an income tax order and availability of remedy. The Court allowed withdrawal and granted liberty to appeal while directing supply of the order.
The issue was whether GST show cause notices can cover multiple financial years in one proceeding. The Court held that Sections 73 and 74 permit consolidation using the phrase for any period, and declined interference.
The issue was whether delay in filing appeals could be condoned. The Court held that lack of sufficient cause and negligence justified rejection of the delay application.
The Court held that failure to personally serve notice before cancelling GST registration violated principles of natural justice. It directed reconsideration of the case on merits, emphasizing fairness in procedural compliance.
The issue was whether a single show cause notice can cover multiple years. The Court held such composite notices invalid and directed issuance of separate notices.
The issue was whether telecom interconnect charges qualify as royalty. The Court held they do not, relying on earlier precedent and dismissed the Revenue’s appeal.
