CAAR Delhi holds flavoured supari classifiable under 21069030 and eligible for customs duty exemption under Notification 68/2012-Cus. Judicial precedents examined.
CAAR Delhi held flavoured supari is classifiable under 2106 9030, not raw areca nuts, and eligible for concessional duty under Notification 68/2012.
The Supreme Court of India dismisses a company’s appeal for failing to deposit the mandatory 20% of the disputed tax under the Odisha Entry Tax Act.
Bombay High Court held that combine reading of section 56 and 54(1) of the CGST Act states that interest @9% is payable when amount is not refunded within 60 days from the date of the order passed by the First Authority.
ITAT Chennai held that assessments under section 153C of the Income Tax Act stands vitiated in law since there is complete absence of proper and independent satisfaction as required u/s. 153C. Accordingly, appeal allowed.
The ITAT Pune has sent back a Rs. 28.71 lakh unexplained cash deposit case to the CIT(A), granting the assessee a fresh opportunity due to alleged unawareness of proceedings.
The ITAT has remanded a trust’s application for regular registration after the CIT(E) rejected it as premature. The tribunal ruled the law doesn’t bar early applications and cited a previous judgment.
The Delhi High Court declined to hear Soham Industries’ writ petition against ITC denial and penalties, citing the availability of appellate remedies despite claims of non-service of SCN.
Tamil Nadu AAR rules Acer Interactive Flat Panels classifiable under 85285900 as monitors, not ADP machines; GST applicable at 28%.
P.S.K. Traders withdraws its advance ruling application challenging an 18% GST on Palmyra Sugar, leaving the tax rate issue unresolved by the AAR.
