M/s. Kodarma Chemical seeks classification of Pyrolysis Gasoline (Pygas) under Chapter 2707 of Customs Tariff Act, 1975, based on its aromatic hydrocarbon content.
Calcutta High Court quashes GST notices and orders issued to St. Xavier’s College Alumni Association, citing improper communication. Key case details and outcome summarized.
NCLAT Chennai held that rejection of application justified since disputed property claimed by the appellant will remain part of Corporate Debtor assets during Corporate Insolvency Resolution Process [CIRP] proceedings.
CESTAT Kolkata rules in Vedanta Ltd. case: CRCL’s delayed test report after 218 days invalidates export duty assessment, favoring refund claim for iron ore exports.
Where any amounts recovered or paid, including pre-deposits made in Goods and Services Tax ( GST ) appeal, the same should be reduced or adjusted against the mandatory 10% pre-deposit requirement.
He observed that appellant furnished fake and bogus bills of purchase from purported buyers other than actual suppliers in connection with the export of overvalued goods to claim ineligible drawback.
During the relevant period 2018-19, assessee filed its returns and paid the appropriate, however, on scrutiny of the returns it was found that there was mismatch between GSTR 3B, GSTR 1 and GSTR 9.
CESTAT Kolkata rules in favor of Samudera Shipping, stating export occurred with LEO clearance, deleting Rs. 2,00,000 penalty imposed under Section 114 of Customs Act.
Goods (tyres) imported by assessee was without any BIS markings being in violation of the statutory provisions were not permissible to be imported, and hence they were liable for confiscation under Section 111 of the Customs Act.
In the matter above-mentioned ITAT resored the matter to CIT (A) who did not provide opportunity of being heard by way of video conferencing despite request.
