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    July 13, 2026   Notifications Customs
    Anti-dumping duty duration extended for Arylides imports from China, keeping the existing customs protection in force until January 2027.
    July 13, 2026   Notifications Customs
    Customs exemption period extension allows additional time for event-related imported goods on sufficient cause being shown in individual cases.
    July 13, 2026   Case Laws GST
    GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law
    July 13, 2026   Case Laws GST
    Fraud assessment notice timelines treated as directory where no prejudice was shown and statutory remedy remained available
    July 13, 2026   Case Laws GST
    Input tax credit and retrospective supplier cancellation cannot bar claims without proof of genuine supply.
    July 13, 2026   Case Laws GST
    GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.
    July 13, 2026   Case Laws GST
    Extended GST limitation under Section 74 upheld for suppression in GSTR-3B and non-filing of returns
    July 13, 2026   Case Laws GST
    Assessment order against a deceased assessee is void; fresh proceedings may continue only against properly notified legal heirs.
    July 13, 2026   Case Laws Income Tax
    Direct nexus test for R&D expenditure governed profit deduction for eligible units; Revenue's challenge failed.
    July 13, 2026   Case Laws Income Tax
    Premature writ petition for mandamus fails where penalty risk is only apprehended and unsupported by material.
    July 13, 2026   Case Laws Income Tax
    Dividend stripping on mutual fund units fails absent section 94 conditions and specific statutory authority.
    July 13, 2026   Case Laws Income Tax
    Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
    July 13, 2026   Case Laws Income Tax
    Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
    July 13, 2026   Case Laws Income Tax
    Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
    July 13, 2026   Case Laws Income Tax
    Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
    July 13, 2026   Case Laws Benami Property
    Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.
    July 13, 2026   Case Laws Customs
    Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication
    July 13, 2026   Case Laws Customs
    Improper export penalties fail absent corroborated involvement in misdeclaration, false documents, or prior notice for residual penalty.
    July 13, 2026   Case Laws Customs
    Specific tariff heading for quick lime prevails over general chemical heading; reclassification under a competing entry fails.
    July 13, 2026   Case Laws Customs
    Post-export shipping bill amendments to change scheme codes can proceed when circular-based time limits lack legal force.
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July 13, 2026   Notifications Customs
Anti-dumping duty duration extended for Arylides imports from China, keeping the existing customs protection in force until January 2027.
July 13, 2026   Notifications Customs
Customs exemption period extension allows additional time for event-related imported goods on sufficient cause being shown in individual cases.
July 13, 2026   Case Laws GST
GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law
July 13, 2026   Case Laws GST
Fraud assessment notice timelines treated as directory where no prejudice was shown and statutory remedy remained available
July 13, 2026   Case Laws GST
Input tax credit and retrospective supplier cancellation cannot bar claims without proof of genuine supply.
July 13, 2026   Case Laws GST
GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.
July 13, 2026   Case Laws GST
Extended GST limitation under Section 74 upheld for suppression in GSTR-3B and non-filing of returns
July 13, 2026   Case Laws GST
Assessment order against a deceased assessee is void; fresh proceedings may continue only against properly notified legal heirs.
July 13, 2026   Case Laws Income Tax
Direct nexus test for R&D expenditure governed profit deduction for eligible units; Revenue's challenge failed.
July 13, 2026   Case Laws Income Tax
Premature writ petition for mandamus fails where penalty risk is only apprehended and unsupported by material.
July 13, 2026   Case Laws Income Tax
Dividend stripping on mutual fund units fails absent section 94 conditions and specific statutory authority.
July 13, 2026   Case Laws Income Tax
Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
July 13, 2026   Case Laws Income Tax
Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
July 13, 2026   Case Laws Income Tax
Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
July 13, 2026   Case Laws Income Tax
Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port services.
July 13, 2026   Case Laws Benami Property
Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.
July 13, 2026   Case Laws Customs
Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication
July 13, 2026   Case Laws Customs
Improper export penalties fail absent corroborated involvement in misdeclaration, false documents, or prior notice for residual penalty.
July 13, 2026   Case Laws Customs
Specific tariff heading for quick lime prevails over general chemical heading; reclassification under a competing entry fails.
July 13, 2026   Case Laws Customs
Post-export shipping bill amendments to change scheme codes can proceed when circular-based time limits lack legal force.

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Home › Highlights › Central Excise › 2022 › December, 2022 › This
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Central Excise

Levy of interest and penalty - Reversal of CENVAT Credit...

Interest Levied for Wrongful Availment of CENVAT Credit Despite Non-Utilization; Reversed Pre-Show Cause Notice.

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Central Excise December 9, 2022 Case Laws AT
Levy of interest and penalty - Reversal of CENVAT Credit (without utilization) on being pointed out, before issuance of SCN - period from January, 2005 to March, 2007 - the interest is chargeable in event of either wrongly availed credit or wrongly utilized. Therefore, even though the credit was not utilized but since the credit was wrongly availed the interest is unavoidably chargeable. - AT
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Acts Income Tax
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