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    October 21, 2026   Case Laws GST
    Assessment jurisdiction transfers require proven searched-group nexus; isolated transactions alone cannot justify inter-State coordinated investigatio...
    October 21, 2026   Case Laws GST
    Service of GST seizure orders is established by signed physical delivery, defeating a non-service challenge to seizure proceedings.
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    Input tax credit survives supplier deregistration when bona fide purchase evidence is unrebutted and recipient collusion remains unproven.
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    E-way bill obligations cover internal stock transfers, but penalties fail where bona fide error negates tax-evasion intent.
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    October 21, 2026   Case Laws GST
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    October 21, 2026   Case Laws Customs
    Customs sampling powers over imported food coexist with food-safety controls, while testing disputes belong in statutory adjudication.
    October 21, 2026   Case Laws GST
    Delayed transport documents failed to validate intercepted goods, sustaining transit-state penalties where the claimed interstate destination remained...
    October 21, 2026   Case Laws GST
    Inverted tax refunds require independent statutory entitlement; eligible Compensation Cess credit alone does not justify cash refunds for domestic sup...
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    Compensation Cess refund for domestic supplies requires statutory refund eligibility; credit availment alone does not create entitlement.
    October 21, 2026   Case Laws GST
    E-way bill expiry triggers GST civil penalty without proof of tax-evasion intent where vehicle breakdown lacks credible evidence.
    October 21, 2026   Case Laws GST
    Road-restoration charges form taxable consideration when restoration is requested for a business pipeline project under reverse charge.
    October 21, 2026   Case Laws Income Tax
    Refund adjustment against disputed penalty demands remains limited during first appeal, requiring reversal of excess recovery.
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    October 21, 2026   Case Laws Income Tax
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    October 21, 2026   Case Laws Income Tax
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    October 21, 2026   Case Laws Income Tax
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October 21, 2026   Case Laws GST
Assessment jurisdiction transfers require proven searched-group nexus; isolated transactions alone cannot justify inter-State coordinated investigation.
October 21, 2026   Case Laws GST
Service of GST seizure orders is established by signed physical delivery, defeating a non-service challenge to seizure proceedings.
October 21, 2026   Case Laws GST
Input tax credit survives supplier deregistration when bona fide purchase evidence is unrebutted and recipient collusion remains unproven.
October 21, 2026   Case Laws GST
E-way bill obligations cover internal stock transfers, but penalties fail where bona fide error negates tax-evasion intent.
October 21, 2026   Case Laws GST
Specific tariff classification places Ghamella/Tasla under taxable goods provisions rather than the agricultural hand-tool exemption.
October 21, 2026   Case Laws GST
Proof of actual diversion is required before GST penalty can override a valid invoice and e-way bill.
October 21, 2026   Case Laws GST
Compensation Cess ITC refunds require meeting the inverted-duty statutory test; eligible credit alone does not create cash-refund entitlement.
October 21, 2026   Case Laws Customs
Customs sampling powers over imported food coexist with food-safety controls, while testing disputes belong in statutory adjudication.
October 21, 2026   Case Laws GST
Delayed transport documents failed to validate intercepted goods, sustaining transit-state penalties where the claimed interstate destination remained unproved.
October 21, 2026   Case Laws GST
Inverted tax refunds require independent statutory entitlement; eligible Compensation Cess credit alone does not justify cash refunds for domestic supplies.
October 21, 2026   Case Laws GST
Compensation Cess refund for domestic supplies requires statutory refund eligibility; credit availment alone does not create entitlement.
October 21, 2026   Case Laws GST
E-way bill expiry triggers GST civil penalty without proof of tax-evasion intent where vehicle breakdown lacks credible evidence.
October 21, 2026   Case Laws GST
Road-restoration charges form taxable consideration when restoration is requested for a business pipeline project under reverse charge.
October 21, 2026   Case Laws Income Tax
Refund adjustment against disputed penalty demands remains limited during first appeal, requiring reversal of excess recovery.
October 21, 2026   Case Laws Income Tax
Revisional limitation: an unrelated reassessment cannot extend time to revise an unexamined book-profit adjustment thereafter.
October 21, 2026   Case Laws Income Tax
Functional comparability under TNMM excludes software product and intangible-owning companies from software development service provider benchmarking.
October 21, 2026   Case Laws Income Tax
Recovery pending first appeal is capped at the CBDT stay threshold; excess refund adjustment requires repayment.
October 21, 2026   Case Laws Income Tax
Year-specific reassessment information cannot justify reopening when the underlying land-sale transaction belongs to the succeeding assessment year.
October 21, 2026   Case Laws Income Tax
Income Declaration Scheme eligibility may depend on verifying timely cheque tender and subsequent departmental credit under the applicable circular.
October 21, 2026   Case Laws Income Tax
Sufficient Cause for Delay Requires a Pleaded Explanation; Unexplained Inaction Leaves Revenue Appeal Time-Barred Under Limitation Law

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Home › Highlights › Central Excise › 2015 › September, 2015 › This
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Central Excise

100% EOU - Clandestine removal of goods - DTA clearances -Once...

Court Enforces Strict Prohibition on Unauthorized Domestic Sales by 100% Export Oriented Units in DTA.

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Central Excise September 21, 2015 Case Laws HC
100% EOU - Clandestine removal of goods - DTA clearances -Once there is an absolute prohibition against the sale of goods manufactured by the appellant in the DTA, the question of making any classification or distinction of the goods or purchases in the DTA, does not arise - HC
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