Dive into the case of Puthuval Associates vs. Commissioner of Customs regarding anti-dumping duty on green reflective glass from January 4th to May 22nd, 2009, analyzed in a CESTAT Bangalore order.
In a case before ITAT Delhi, it was ruled that payment made overseas for tariff information does not constitute ‘FTS’, hence no TDS deduction under section 195 is warranted.
CESTAT held that interpretation of policy provisions lies within jurisdiction of DGFT, whose opinion is binding. Therefore, restriction applied by Customs Department was deemed unsustainable.
Read the full text of the judgment/order of Madras High Court directing GST Dept to issue a fresh assessment order after conducting an enquiry over SCN uploaded in ‘Additional Notices’ Tab in GST Portal.
Read the detailed analysis of the Allahabad High Court’s judgment in Tata Steel Ltd. vs. Commissioner Trade Tax U.P. Lucknow case. Understand the implications of failure to cite judgments and the scope of review jurisdiction.
Madras High Court quashes GST order against Panjatcharam Kumaravel. Petitioner to deposit 10% tax for a fresh hearing. Learn more about the case details here.
Read how Madras High Court sets aside GST orders due to lack of proper hearing, mandates 10% pre-deposit. Full text of the judgment included.
CESTAT Bangalore sets aside penalty imposed under Customs Act on Orbit Trans Express & Freight Pvt. Ltd. Allegations of dummy import debunked. Detailed analysis of the case provided.
Explore the ITAT Ahmedabad ruling on Intas Pharmaceuticals Vs ACIT, focusing on working capital adjustment and notional interest on trade receivables.
Amended law eliminates ‘reason to believe’ requirement for Assessing Officer in reassessment; ‘fit case’ assessment under Section 148.
