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    July 10, 2026   Case Laws Customs
    Tariff classification of automotive cables and driver monitoring assemblies turns on specific headings and signalling function.
    July 10, 2026   Case Laws Companies Law
    SFIO prosecutions need no pre-cognizance hearing; special Companies Act procedure overrides general BNSS complaint rules.
    July 10, 2026   Case Laws SEBI
    Depository supervisory negligence supports investor indemnification, while Section 37 prevents reappreciation of a plausible award.
    July 10, 2026   Case Laws Service Tax
    Directory adjudication deadline under service tax law cannot be invoked by an assessee who caused the delay.
    July 10, 2026   Case Laws Service Tax
    Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
    July 10, 2026   Case Laws Service Tax
    Interest on delayed refund awarded from payment date after illegal tax retention without show cause notice.
    July 10, 2026   Case Laws Service Tax
    Principal-to-principal land sale and Rule 2A valuation issues defeat selective service tax demands under works contracts
    July 10, 2026   Case Laws Central Excise
    Suppression and wrongful Cenvat credit justified extended limitation and penalty under indirect tax law for service tax claims.
    July 10, 2026   Case Laws Central Excise
    Prospective operation of Section 11D bars recovery of pre-1991 excise collections despite the non obstante clause.
    July 10, 2026   Case Laws Central Excise
    Water-handling pump classification determines excise exemption for boiler feed and condensate extraction pumps under tariff
    July 9, 2026   Case Laws GST
    Parallel GST proceedings bar applies only after adjudication begins; lawful arrest upheld and petition dismissed
    July 9, 2026   Case Laws GST
    Alternative statutory remedy bars writ review where the GST Tribunal can examine circulars and the amended refund rule.
    July 9, 2026   Case Laws GST
    IGST export refund under Rule 96 must be processed when Rule 96(4) contingencies are absent.
    July 9, 2026   Case Laws GST
    Omission of refund-restricting rule without saving clause bars pending denial proceedings and quashes consequential orders
    July 9, 2026   Case Laws GST
    Interest on delayed refund runs from the original application date after illegal refusal is set aside
    July 9, 2026   Case Laws GST
    Proper service of GST show cause notice failed when uploaded under the wrong portal tab, invalidating ex parte adjudication.
    July 9, 2026   Case Laws GST
    GST reimbursement in works contracts remains contractual, while statutory return, limitation and penalty relief cannot be ordered.
    July 9, 2026   Case Laws Income Tax
    Live nexus required for reassessment: third-party seized land register entries cannot justify reopening without a direct link to the assessee.
    July 9, 2026   Case Laws Income Tax
    Charitable purpose under general public utility survives revenue-generating activities undertaken to advance statutory objects.
    July 9, 2026   Case Laws Income Tax
    Retrospective reassessment jurisdiction upheld, while constitutional challenge to Section 147A was left for Division Bench review.
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July 10, 2026   Case Laws Customs
Tariff classification of automotive cables and driver monitoring assemblies turns on specific headings and signalling function.
July 10, 2026   Case Laws Companies Law
SFIO prosecutions need no pre-cognizance hearing; special Companies Act procedure overrides general BNSS complaint rules.
July 10, 2026   Case Laws SEBI
Depository supervisory negligence supports investor indemnification, while Section 37 prevents reappreciation of a plausible award.
July 10, 2026   Case Laws Service Tax
Directory adjudication deadline under service tax law cannot be invoked by an assessee who caused the delay.
July 10, 2026   Case Laws Service Tax
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties.
July 10, 2026   Case Laws Service Tax
Interest on delayed refund awarded from payment date after illegal tax retention without show cause notice.
July 10, 2026   Case Laws Service Tax
Principal-to-principal land sale and Rule 2A valuation issues defeat selective service tax demands under works contracts
July 10, 2026   Case Laws Central Excise
Suppression and wrongful Cenvat credit justified extended limitation and penalty under indirect tax law for service tax claims.
July 10, 2026   Case Laws Central Excise
Prospective operation of Section 11D bars recovery of pre-1991 excise collections despite the non obstante clause.
July 10, 2026   Case Laws Central Excise
Water-handling pump classification determines excise exemption for boiler feed and condensate extraction pumps under tariff
July 9, 2026   Case Laws GST
Parallel GST proceedings bar applies only after adjudication begins; lawful arrest upheld and petition dismissed
July 9, 2026   Case Laws GST
Alternative statutory remedy bars writ review where the GST Tribunal can examine circulars and the amended refund rule.
July 9, 2026   Case Laws GST
IGST export refund under Rule 96 must be processed when Rule 96(4) contingencies are absent.
July 9, 2026   Case Laws GST
Omission of refund-restricting rule without saving clause bars pending denial proceedings and quashes consequential orders
July 9, 2026   Case Laws GST
Interest on delayed refund runs from the original application date after illegal refusal is set aside
July 9, 2026   Case Laws GST
Proper service of GST show cause notice failed when uploaded under the wrong portal tab, invalidating ex parte adjudication.
July 9, 2026   Case Laws GST
GST reimbursement in works contracts remains contractual, while statutory return, limitation and penalty relief cannot be ordered.
July 9, 2026   Case Laws Income Tax
Live nexus required for reassessment: third-party seized land register entries cannot justify reopening without a direct link to the assessee.
July 9, 2026   Case Laws Income Tax
Charitable purpose under general public utility survives revenue-generating activities undertaken to advance statutory objects.
July 9, 2026   Case Laws Income Tax
Retrospective reassessment jurisdiction upheld, while constitutional challenge to Section 147A was left for Division Bench review.

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Central Excise

Duty liability - import of cut size aluminium sheets and are...

Duty on Imported Aluminum Sheets for Cladding Set Aside Due to Failed Marketability Test.

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Central Excise September 21, 2016 Case Laws AT
Duty liability - import of cut size aluminium sheets and are subjecting the same to process like slitting, cutting, routing etc. to convert them into alucobond panels (cladding) - the test of marketability fails - demand of duty set aside - AT
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Acts Income Tax
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