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    August 5, 2026   Case LawsIBC
    Pre-existing operational debt dispute and post-admission settlement led to reversal of CIRP admission and closure of insolvency proceedings.
    August 5, 2026   Case LawsCentral Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
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    August 4, 2026   CircularsDGFT
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    August 4, 2026   CircularsCustoms
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    August 4, 2026   Case LawsGST
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    August 4, 2026   Case LawsGST
    Jurisdictional challenges to GST adjudication may bypass alternative remedies, requiring the adjudicating authority to decide its competence first.
    August 4, 2026   Case LawsGST
    Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.
    August 4, 2026   Case LawsGST
    Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
    August 4, 2026   Case LawsGST
    Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
    August 4, 2026   Case LawsGST
    Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
    August 4, 2026   Case LawsIncome Tax
    Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.
    August 4, 2026   Case LawsIncome Tax
    Bogus purchase disallowance limited to embedded profit where sales and books remain accepted; reassessment procedure upheld.
    August 4, 2026   Case LawsIncome Tax
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    August 4, 2026   Case LawsIncome Tax
    Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
    August 4, 2026   Case LawsIncome Tax
    TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
    August 4, 2026   Case LawsIncome Tax
    Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
    August 4, 2026   Case LawsIncome Tax
    Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
    August 4, 2026   Case LawsIncome Tax
    Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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    August 5, 2026   Case Laws IBC
    Pre-existing operational debt dispute and post-admission settlement led to reversal of CIRP admission and closure of insolvency proceedings.
    August 5, 2026   Case Laws Central Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
    August 5, 2026   Case Laws Indian Laws
    Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.
    August 4, 2026   Circulars DGFT
    Tariff rate quota applications under India-Oman CEPA open with product-specific documentation requirements for eligible imports.
    August 4, 2026   Circulars DGFT
    Standard Input Output Norms for chemical and pharmaceutical exports enable direct Advance Authorisations and uniform input entitlement assessment.
    August 4, 2026   Circulars Customs
    SCMTR-only manifest filing replaces supplementary IGM and EGM processes at New Mangalore and Karwar Ports.
    August 4, 2026   Case Laws GST
    Doctrine of merger does not arise from SLP dismissal, while challenges remain premature until remanded issues are decided.
    August 4, 2026   Case Laws GST
    Jurisdictional challenges to GST adjudication may bypass alternative remedies, requiring the adjudicating authority to decide its competence first.
    August 4, 2026   Case Laws GST
    Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.
    August 4, 2026   Case Laws GST
    Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
    August 4, 2026   Case Laws GST
    Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
    August 4, 2026   Case Laws GST
    Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
    August 4, 2026   Case Laws Income Tax
    Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.
    August 4, 2026   Case Laws Income Tax
    Bogus purchase disallowance limited to embedded profit where sales and books remain accepted; reassessment procedure upheld.
    August 4, 2026   Case Laws Income Tax
    Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the claim.
    August 4, 2026   Case Laws Income Tax
    Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
    August 4, 2026   Case Laws Income Tax
    TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
    August 4, 2026   Case Laws Income Tax
    Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
    August 4, 2026   Case Laws Income Tax
    Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
    August 4, 2026   Case Laws Income Tax
    Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business income.

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      Home› Highlights › Customs › 2023 › October, 2023 › This
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      Customs

      Conversion of shipping bills - Denial of Export Benefits -...

      Court Orders Conversion of Shipping Bills from DFIA to Drawback Due to Delayed Response from DGFT Authorities.

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      CustomsOctober 11, 2023Case LawsAT
      Conversion of shipping bills - Denial of Export Benefits - Appellant thus having waited for long for cancellation correctly applied for conversion to Customs authorities. However, denial of export benefit despite delay and non response by the DGFT authorities makes the rejection letter of Commissioner improper - the rejection letter quashed aside and lower authorities are directed to convert DFIA Shipping Bills to Drawback Shipping Bills as are involved in the present appeal. - AT
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