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    August 5, 2026   Case LawsIndian Laws
    Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.
    August 4, 2026   CircularsDGFT
    Tariff rate quota applications under India-Oman CEPA open with product-specific documentation requirements for eligible imports.
    August 4, 2026   CircularsDGFT
    Standard Input Output Norms for chemical and pharmaceutical exports enable direct Advance Authorisations and uniform input entitlement assessment.
    August 4, 2026   CircularsCustoms
    SCMTR-only manifest filing replaces supplementary IGM and EGM processes at New Mangalore and Karwar Ports.
    August 4, 2026   Case LawsGST
    Doctrine of merger does not arise from SLP dismissal, while challenges remain premature until remanded issues are decided.
    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
    Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
    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...
    August 4, 2026   Case LawsIncome Tax
    Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
    August 4, 2026   Case LawsIncome Tax
    Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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    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.
    August 4, 2026   Case Laws Income Tax
    Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
    August 4, 2026   Case Laws Income Tax
    Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh benchmarking.

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      Home› Highlights › Customs › 2024 › October, 2024 › This
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      Customs

      Refund claim for interest paid along with IGST was rejected due...

      Refund claim rejected for interest paid on delayed IGST payment due to non-compliance with pre-import conditions.

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      CustomsOctober 17, 2024Case LawsAT
      Refund claim for interest paid along with IGST was rejected due to non-fulfillment of pre-import conditions for goods imported under Advance Authorizations. Initially, IGST exemption was wrongly availed, but payment was made later. The pre-import condition in the notification was upheld as valid by the Supreme Court. The appellant admitted to not fulfilling the pre-import conditions, rendering them ineligible for IGST exemption. The interest liability on delayed IGST payment was automatic. The Bombay High Court's decision on interest refund for additional customs duty did not apply to IGST. The CESTAT dismissed the appeal, concluding that the refund claim for interest paid along with IGST was rightly rejected.
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