An interesting analysis is made by learned author with help of search in different manners available on this website that is https://www.taxtmi.com Cases on all laws: Cases on all laws include revenue / tax cases as well as nonrevenue cases reported on this website for various laws. Therefore, result for search for in favour of assessee and revenue will not cover nonrevenue cases. In favour of assessee / revenue- separate search is made for all laws and all courts and also court wis... ... ...

A client's warehouse got a surprise visit last month. Officers walked in mid-afternoon, and the team had no idea what to do first. That's normal. Most businesses go through an entire GST life cycle without ever seeing Section 67 in action, and then it lands on a random Tuesday with people standing at the gate asking for the owner. What you do in the first 30 minutes shapes the next 3 years of the case. Here's what the law actually requires, where officers overstep, and what to ... ... ...

Section 107(4) Prescribes a Statutory Ceiling, Not a Flexible Timeline The GST Appellate Tribunal, Hyderabad, in Mandalaneni Srinivasarao Versus Maa Engineering & Energy, Om Sai Ram Chemicals. - 2026 (9) TMI 1418 - GSTAT HYDERABAD examined a significant tension in the GST appellate framework. The Department was correct in principle that the First Appellate Authority had condoned delay beyond the outer limit under Section 107(4) of the CGST Act, 2017. Yet by the time the Department approa... ... ...

Commercial dispute Section 2(c) of the Commercial Courts Act, 2015 ('Act' for short) defines the expression 'commercial dispute' as arising out of- • ordinary transactions of merchants, bankers, financiers and traders such as those relating to mercantile documents, including enforcement and interpretation of such documents; • export or import of merchandise or services; • issues relating to admiralty and maritime law; • transactions relating to aircraft, ai... ... ...

Abbreviations used CA or Act means the Customs Act, 1962. PCC means Principal Commissioner of Customs CC means Commissioner of Customs C(A) means Commissioner of (Appeal) Customs. Jr. AO means Adjudicating Officer an officer of customs lower in rank than a PCC or CC. Sr. AO means PCC or CC who passed order of adjudication. Orders against which appeal require a pre-deposit by appellant / tax payer: • Order passed under the Act by an officer of customs lower in rank t... ... ...

Section 6(2)(b) Turns on Identity of Contravention, Not Mere Procedural Overlap The judgment in Shri Krishna Industries Through It Proprietor Prop Mohan Lal Versus Commissioner of Central Goods And Services Tax And Ors. - 2026 (9) TMI 1365 - DELHI HIGH COURT, addresses a recurring issue under GST: whether one tax authority can proceed when another has already initiated proceedings involving the same taxpayer, same period, same supplier and same amount of Input Tax Credit. The pet... ... ...

In a recent ruling, Supreme Court of India dismissed an appeal filed by Employees Provident Fund Organization (EPFO) against an approved Insolvency Resolution plan which was duly affirmed by NCLAT, Delhi bench. In Employees Provident Fund Organisation Versus Rachna Jhunjhunwala & Anr. - 2026 (8) TMI 108 - SC Order, the resolution plan provided for payment of PF dues even though it does not provide for uncrystallized claims of interest and damages regarding which proceedings were not initiat... ... ...

A Judgment at the Crossroads of Tax Investigation and Legal Confidentiality The Delhi High Court's detailed 61-page judgment, including headnotes, in Puneet Batra Versus Union Of India & Ors. - 2026 (9) TMI 1369 - DELHI HIGH COURT, is an important pronouncement on the interface between GST search powers and advocate-client privilege. The case arose from a search conducted by the GST Department at the premises of M/s Bass Legal LLP, including the cabin used by the petitioner, an Advoc... ... ...

Crane-hire arrangements constitute a transfer of the right to use goods only where the hirer obtains a legal and exclusive right to use the goods, rather than a mere licence. Retention by the supplier of ownership, insurance responsibility and substantive effective control indicates that the hirer receives temporary permitted use only. Hirers' provision of fuel does not alter that character. Accordingly, crane hiring on these terms is a service and not a deemed sale under the MVAT Act; MVAT, interest and penalty are not sustainable.

Rule 6 of the CENVAT Credit Rules applies only where common CENVAT inputs are used to manufacture both dutiable and exempted final products. Press mud and spent wash arising as waste or by-products during sugar and molasses manufacture do not become manufactured final products merely because they are treated as exempted goods after amendment. Organic manure produced by physically mixing those materials therefore remains outside Rule 6(2) and Rule 6(3). No Rule 6 amount is payable on its clearance, rendering the related demands unsustainable.

CENVAT credit under Rule 3 of the Cenvat Credit Rules, 2004 extends to inputs used in research and development operations that support the manufacture of excisable final products. Research and development constitutes an ancillary or incidental manufacturing activity where its results ultimately contribute to those products. Credit cannot be denied absent any finding or allegation that the research and development operations were unrelated to the manufacturing activity or final products.

Rule 6(3) of the CENVAT Credit Rules applies only where common credit is used for dutiable and exempted goods. Bagasse is treated as agricultural waste, not a manufactured excisable product. Consequently, surplus electricity generated from bagasse and sold outside the factory does not trigger the 6% payment mechanism, and no payment based on its sale value is required.

Railway-specific printed stationery intended exclusively for internal use is not dutiable where its printing gives it the essential character of products of the printing industry, placing it in Chapter 49 rather than Chapter 48. Excisability also requires marketability: articles bearing railway-specific particulars and usable only within the railway administration were not shown to be capable of being bought and sold. The central excise demand, interest and consequential penalty were therefore unsustainable.

Exemption for specified non-conventional energy devices and systems applies to a Dual Fuel Burner System supplied as a commercially and functionally integrated biomass-gasification installation; its individual components should not be separately classified to deny relief. Extension of exemption to specified parts does not displace eligibility of the complete system. Extended limitation for excise duty requires established suppression of facts or intent to evade duty. Voluntary disclosure of clearances and an interpretive exemption dispute do not meet those conditions, rendering the demand time-barred and the related interest and mandatory penalty unsustainable.

Valuation of excisable goods requires a nexus between any buyer-funded additional consideration and the transaction value of those goods. Separately charged mould-modification or repair services relating to existing moulds, whose original cost was already amortised, do not constitute additional consideration merely because the moulds are used in manufacture. Extended limitation and penalty require fraud, wilful misstatement, suppression, or intent to evade duty; disclosed records, returns, invoices and service-tax payments, coupled with an interpretative valuation dispute, do not establish those elements. Accordingly, separate mould-modification charges do not create excise liability in the stated circumstances.

Approval of an insolvency resolution plan binds confirmed government dues, including duty, interest and penalties, and causes abatement of the manufacturer's pending appeal under the Tribunal Procedure Rules. Excise duty liability follows the person clearing goods on excise invoices, even where that person is not the manufacturer; expenses incurred before clearance form part of assessable value. A transferee clearing acquired excisable stock from taken-over premises remains liable for duty and interest. Penalties requiring intent to evade duty or prior confiscation cannot be sustained without those elements, although established involvement in duty-evasion acts may attract a general penalty.

Education Cess and Higher Education Cess refunded under appellate orders applying the then-prevailing position on exempt excise duty remain protected where those orders attained finality. A subsequent overruling does not reopen such settled refunds. Where cess was later redeposited under protest, refund of the entire redeposited amount is available despite pending appeals concerning certain appellate refund orders, subject to an equivalent bank guarantee. The refund remains contingent on the outcome of pending appeals or other proceedings, while the guarantee safeguards revenue interests.

Foreign visa-processing services supplied under a bilateral arrangement are not intermediary services because intermediary status requires facilitation of a supply between two distinct parties. Their place of provision is therefore the recipient's location in India, making service tax payable under reverse charge. Visa fees remitted to the UAE Government through the foreign provider do not constitute consideration for the provider's services and are excluded from taxable value; only the provider's service charges are taxable. Non-disclosure of the foreign-service receipts until audit supports invocation of the extended limitation period, with interest and penalty recalculated on the revised tax liability.

Service tax valuation excludes separately invoiced freight and insurance reimbursements from the taxable value of erection and commissioning services where they represent actual amounts paid and not consideration for the taxable service. Service tax remained payable on the erection and commissioning charges, while goods transport agency liability was discharged under the reverse charge mechanism. In the absence of evidence that the recoveries exceeded actual freight and insurance costs, those reimbursements were not includible in the service value.

Cleaning, sanitation, garbage-removal, platform and coach maintenance, and onboard-housekeeping services supplied to Indian Railways perform municipal functions concerning public health, sanitation conservancy and solid-waste management and fall within the Entry 25(a) service-tax exemption. Extended limitation cannot rest on suppression where relevant financial statements, tax-information forms and returns were available for departmental scrutiny and intent to evade is unproved. Return non-filing or delay remains independently subject to statutory penalty and late fee. An investigation deposit against an unsustainable tax liability is refundable with applicable interest rather than subject to the service-tax refund procedure. An allegation that collected tax was retained requires conclusive proof of non-deposit.