CESTAT Bangalore held that sale of the customized software on a CD as part of the ‘Distributed Control Systems’ DCS is excisable goods and hence it cannot be considered for levy of service tax.
CESTAT Ahmedabad rules in favor of M/s. Sophisticated Instrumentation, a charitable trust, stating that the extended limitation cannot be invoked when there is no intention to evade service tax.
Read about Customs Authority’s ruling on classification of Amazon Echo Device C2H4R9, its features, and eligibility for customs duty benefits.
In a landmark decision, SC directs Directorate of Enforcement (ED) to provide written grounds of arrest, criticizing ED’s conduct as arbitrary & vindictive.
Kerala High Court dismissed a writ petition for being time-barred but directed petitioner to apply for installment payments of GST dues, which will be decided by Commissioner.
Kerala High Court clarified that Appellate Authority can only condone the delay in GST appeals by one month, not beyond.
Explore case of Mangal Chand vs. ACIT, where an order was made without considering petitioner’s adjournment request, leading to a violation of natural justice.
HC dismissed writ petition as petitioner didn’t pursue available appeal remedy; citing non-exhaustion of legal alternatives.
Explore CESTAT Kolkata verdict in Alkem Health Science vs. Commissioner of CGST & CX, addressing refund claims related to education cess and higher education cess.
Explore Gujarat High Court’s judgment on PCIT Vs Swatiben Biharilal Parekh case, examining VSV Scheme and Section 263 of Income Tax Act.
