Tribunal ruled that Education Cess and Secondary & Higher Education Cess cannot be applied twice when determining duty on EOU DTA clearances. The demand was quashed as calculation method adopted by ...

The Court held that even though pre-deposit compliance was disputed, the appellate authority had decided the case on merits. Since the merit findings were not shown to be unreasonable, no interference ...

The Tribunal found that the Customs Broker fulfilled obligations by verifying exporter documents, and no requirement existed for deeper background checks. The suspension order was set ...

The Court upheld seizure proceedings after finding that goods were transported without an e-way bill. It ruled that generating the document after interception cannot cure the violation, reaffirming ...

High Court upholds Tribunal order allowing re-export of restricted chemical goods without penalty or duty, as importer had no intent to distribute ...

The Court ruled that the petitioner must challenge the confiscation order through the statutory appellate process, deeming the order served on the date of the judgment and ensuring her right to a ...

The ITAT Hyderabad allowed claims for charitable expenditures after verifying vouchers and accounts, emphasizing that disallowances cannot be made without substantive ...

The analysis explains why all GST appeals relating to orders communicated before 1 April 2026 must be filed by 30 June 2026, despite the staggered filing schedule. It clarifies how Section 112 ...

The Tribunal held that notices under section 153C issued without independent satisfaction by the AO are invalid, quashing the ...

The case involves alleged offences under Sections 420, 467, 468, and 471 read with Section 120B of the IPC, and Sections ...

ITAT Delhi held that granting blanket 153D approval without independent examination vitiates assessments. approvals under ...

The company failed to comply with statutory charge registration requirements under the Companies Act, 2013, attracting ...