Explore modified GST classification for Pandey Traders’ product under Ch-2401. Detailed analysis of appeal proceedings and key grounds for modification.
Assessee-company was engaged in the manufacture of Plastic Injection Moulded Machines (PIMM) and was duly registered with the Central Excise department, having jurisdiction over the factory of such manufacture of the excisable goods.
The designated authority was directed to release the confiscated Digital Multifunction Equipment on condition that, assessee should pay/deposit the enhanced duty and this order would not stand in the way for Customs Department to go ahead with the further proceedings including the adjudication in the manner known to Law.
GST appeal of Punjab State Power Corporation Limited (PSPCL) is remanded for re-examination on coal rejects taxation. Learn the implications and findings.
Supreme Court observed that there is difference between “law and order” and “public order” and held that breach of law in all cases does not lead to public disorder.
CESTAT Chandigarh held that once the importer voluntary accepted the enhancement then the importer is estopped from challenging the same subsequently.
ITAT Delhi held that simultaneous issue of the DIN number is insignificant and superfluous exercise, in the absence of mentioning the DIN number on the body of AO’s order. Thus, Assessment order without DIN is void ab initio.
Madras High Court quashes penalty under TNVAT Act, stating AO needs a definite finding on wilful non-disclosure in the assessment order.
CESTAT Kolkata upholds refund claim by New Way Vyapaar Private Limited, stating customs duty paid through DEPB Scrip cannot be rejected. Full order analysis.
Delhi High Court closes writ petition as the CIT’s claim is rejected during Corporate Insolvency Resolution Process (CIRP) before NCLT. Get insights into the judgment.
