CESTAT Mumbai sets aside duty demand on Eurotex Industries, holding that clearing finished goods at ‘Nil’ duty satisfies the ‘appropriate rate of duty’ condition for EOU exemptions.
ITAT Cochin dismisses Vellanikkara Service Co-op. Bank’s appeal regarding disallowance of gratuity provision, citing grounds not raised before CIT(A).
ITAT Cochin remands 44AB penalty case, stating sufficient cause for delay should be considered over its length for condoning appeal filing delays.
Delhi High Court directs Magicon Impex Pvt. Ltd. to use the appellate mechanism under Section 107 of the CGST Act against a demand and penalty order
Bombay High Court rules rectification under Section 154 is valid even with pending appeal, if the issue hasn’t been considered and decided by CIT(A).
CESTAT Mumbai upholds security deposit forfeiture for customs broker failing to verify importer credentials under CBLR, sets aside licence revocation.
Mumbai ITAT sends back case of alleged bogus purchases by Jagdish Udhavdas Bajaj, citing need to verify claim of goods return to supplier.
Kerala High Court sets aside tax/penalty for using wrong GST credit head, citing credit pool concept & precedent. Dept to issue fresh orders.
Andhra Pradesh High Court held that manufacturer of soft drinks are eligible for Input Tax Credit (ITC) on purchase of refrigerators, coolers and deep freezers in terms of rule 20(2) of the AP VAT Rules, 2005. Accordingly, tax revision case partly allowed.
Supreme Court dismisses tax department appeal, affirming Andhra Pradesh High Court ruling classifying flavoured milk under lower 5% GST rate.
