CESTAT Kolkata held that charge of clandestine removal and duty demand thereon merely on the loose sheets and pocket dairy without any corroborative evidence cannot be sustained in the eye of law. Accordingly, appeal allowed.
Calcutta High Court sets aside a GST order due to lack of personal hearing and unconsidered response, remanding the case for fresh adjudication.
Calcutta High Court remands income tax appeal, setting aside NFAC’s order due to lack of personal hearing and directing re-adjudication within 16 weeks.
West Bengal AAAR upholds PVC raincoat classification under HSN 3926 (plastics) with an 18% GST, affirming they are not woven textiles.
West Bengal AAAR ruled PVC raincoats are plastic (HSN 3926) with 18% GST, upholding the AAR decision against textile classification (HSN 6201).
West Bengal AAAR rules PVC raincoats are plastic (HSN 3926) with 18% GST, upholding the AAR decision against textile classification (HSN 6201).
CAAR Mumbai addresses classification of roasted cashew, areca, almond, and pista nuts, considering judicial precedents and HSN Explanatory Notes.
CAAR Delhi rejects Infinity Export’s advance ruling plea on roasted areca nut classification due to repeated non-appearance at scheduled hearings.
ITAT Delhi dismissed Revenue’s appeal, upholding the deletion of Rs. 11.23 crore addition, clarifying that capital creditors were mistakenly shown as trade payables.
The Madras High Court has invalidated a GST order against Rethinsamy Mahalingam, citing the tax officer’s failure to consider the assessee’s reply.
