CESTAT Ahmedabad reduces the bank guarantee for provisional release of imported dry dates to Rs. 18 lakhs, citing the proportionate value of the goods. The appellant, K.L. International, had sought reconsideration of the original order, arguing that the goods were perishable edible goods and not restricted or prohibited.
ITAT Mumbai allows the claim of deduction u/s. 80JJAA for the assessment year 2020-21, as the taxpayer had filed the original return of income on time. The claim was initially denied due to an error in categorizing the revised return as an original return.
Explore the Orissa High Court’s decision in Arati Behera Vs State Tax Officer, affirming a taxpayer’s right to a personal hearing despite form discrepancies.
In a significant ruling, CESTAT Ahmedabad held that construction of residential complexes for non-commercial organizations like Gujarat State Police Housing Corporation is exempt from service tax.
AAAR ule that the sale of alcoholic liquor for human consumption is a non-taxable supply under Section 2(78) of the GST Act, 2017 and subsequently is an exempt supply under Section 2(47) ibid. Therefore, the appellant is required to reverse input tax credit (ITC) in terms of sub-section (2) of section 17 ibid read with Rule 42 of the GST Rules, 2017 for sale of alcoholic liquor for human consumption.
The Meghalaya High Court upholds the right of the assessee to claim interest on the refund of a deposit made ‘under protest’ during an investigation, despite the absence of a specific provision in Section 11B of the Central Excise Act, 1944.
CESTAT Chennai upholds that anti-dumping duty (ADD) cannot be levied on used and second-hand machinery imported from China. The ruling protects importers from double jeopardy in ADD imposition.
Delve into the case of Neeraj Sharma vs Commissioner of Customs where CESTAT ruled a secondary adjudication void ab initio due to pre-existing adjudication.
Explore the ITAT Delhi’s ruling on a case, ITO Vs Logix Buildcon Pvt Ltd, asserting that the interest incurred towards project expenses cannot be deducted.
CESTAT Ahmedabad has ruled that construction of residential complexes for Gujarat State Police Housing Corporation is not liable for service tax. The impugned order is set aside.
