Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Imports made under the Advance Authorisation scheme were challenged for allegedly failing the pre-import condition and lacking a one-to-one correlation between imported inputs and exported finished goods; the tribunal found no documentary evidence by revenue to prove non-fulfilment and rejected that reasoning, resulting in dismissal of the demand. The tribunal further held that amended provisions enabling imposition of interest, redemption fines and penalties on IGST became effective only from 16.08.2024 and did not apply to the disputed period, rendering interest, redemption fine and penalty unsustainable; accordingly the impugned adjudication was set aside and the appeal allowed.
Imports made under the Advance Authorisation scheme were challenged for allegedly failing the pre-import condition and lacking a one-to-one correlation between imported inputs and exported finished goods; the tribunal found no documentary evidence by revenue to prove non-fulfilment and rejected that reasoning, resulting in dismissal of the demand. The tribunal further held that amended provisions enabling imposition of interest, redemption fines and penalties on IGST became effective only from 16.08.2024 and did not apply to the disputed period, rendering interest, redemption fine and penalty unsustainable; accordingly the impugned adjudication was set aside and the appeal allowed.
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