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    August 11, 2026   Case LawsCustoms
    Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.
    August 11, 2026   Case LawsCustoms
    Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
    August 11, 2026   Case LawsCustoms
    Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
    August 11, 2026   Case LawsCustoms
    IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.
    August 11, 2026   Case LawsIBC
    Limitation and bona fide use of personal insolvency process supported rejection of a guarantor's post-auction Section 94 application.
    August 11, 2026   Case LawsService Tax
    Service-tax classification limits exclude employee reimbursements, deemed sales and logo display, while audit knowledge defeats extended limitation.
    August 11, 2026   Case LawsService Tax
    CENVAT credit carry-forward permits later-quarter export refunds, while reverse-charge refund limitation runs from actual tax payment.
    August 11, 2026   Case LawsCentral Excise
    CENVAT credit supported by invoices and records cannot be denied on uncorroborated statements or limited vehicle-data discrepancies.
    August 10, 2026   NotificationsIncome Tax
    Scientific research approval grants the specified company recognised status for tax purposes across five tax years.
    August 10, 2026   CircularsDGFT
    Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.
    August 10, 2026   CircularsCustoms
    Television Set registration compliance under IS 18112:2022 is deferred, extending the compulsory implementation timeline to January 2027.
    August 10, 2026   CircularsCustoms
    Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
    August 10, 2026   Case LawsGST
    GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
    August 10, 2026   CircularsCustoms
    Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
    August 10, 2026   Case LawsGST
    Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.
    August 10, 2026   Case LawsGST
    Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.
    August 10, 2026   Case LawsGST
    Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.
    August 10, 2026   Case LawsGST
    Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.
    August 10, 2026   Case LawsGST
    Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.
    August 10, 2026   Case LawsGST
    Statutory GST pre-deposit requirements enabled remand for fresh adjudication after verified recovery adjustment and a supported reply.
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    August 11, 2026   Case Laws Customs
    Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.
    August 11, 2026   Case Laws Customs
    Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related penalties.
    August 11, 2026   Case Laws Customs
    Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
    August 11, 2026   Case Laws Customs
    IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.
    August 11, 2026   Case Laws IBC
    Limitation and bona fide use of personal insolvency process supported rejection of a guarantor's post-auction Section 94 application.
    August 11, 2026   Case Laws Service Tax
    Service-tax classification limits exclude employee reimbursements, deemed sales and logo display, while audit knowledge defeats extended limitation.
    August 11, 2026   Case Laws Service Tax
    CENVAT credit carry-forward permits later-quarter export refunds, while reverse-charge refund limitation runs from actual tax payment.
    August 11, 2026   Case Laws Central Excise
    CENVAT credit supported by invoices and records cannot be denied on uncorroborated statements or limited vehicle-data discrepancies.
    August 10, 2026   Notifications Income Tax
    Scientific research approval grants the specified company recognised status for tax purposes across five tax years.
    August 10, 2026   Circulars DGFT
    Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.
    August 10, 2026   Circulars Customs
    Television Set registration compliance under IS 18112:2022 is deferred, extending the compulsory implementation timeline to January 2027.
    August 10, 2026   Circulars Customs
    Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
    August 10, 2026   Case Laws GST
    GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
    August 10, 2026   Circulars Customs
    Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mandatory.
    August 10, 2026   Case Laws GST
    Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.
    August 10, 2026   Case Laws GST
    Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.
    August 10, 2026   Case Laws GST
    Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.
    August 10, 2026   Case Laws GST
    Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.
    August 10, 2026   Case Laws GST
    Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.
    August 10, 2026   Case Laws GST
    Statutory GST pre-deposit requirements enabled remand for fresh adjudication after verified recovery adjustment and a supported reply.

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      Home› Highlights › GST › 2024 › August, 2024 › This
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      GST

      The impugned orders u/s 16(2)(c) of the CGST/DGST Act, 2017...

      Court Voids Orders on Input Tax Credit for Lack of Justification, Restores GST Registration, Demands Reassessment.

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      GSTAugust 17, 2024Case LawsHC
      The impugned orders u/s 16(2)(c) of the CGST/DGST Act, 2017 demanding excess Input Tax Credit (ITC) due to non-reconciliation of information are set aside as they lack reasoning and violate principles of natural justice by not dealing with explanations submitted. The Court noticed a pattern of unreasoned orders being passed near the limitation period's expiry, merely reproducing show cause notice details without addressing taxpayer explanations. The respondent conceded the retrospective GST registration cancellation of M/s Feron Life Sciences was restored, a relevant factor for considering the petitioner's demand. Consequently, the matter is remanded to the Proper Officer for fresh consideration, examining the petitioner's reply and affording a personal hearing opportunity. The petition is disposed of by way of remand.
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