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... ... ...

Deemed sale - transfer of right to use hired cranes - License to use goods - retention of effective control- Effective control retained by owner - Whether Hire of cranes under contracts retaining the supplier's ownership and effective control transaction constituted a deemed sale by transfer of the right to use goods under the MVAT Act? - HELD THAT: - A transfer of the right to use goods requires that the transferee have the legal right to use them to the exclusion of the transferor; a me... ... ...

Rule 6 CENVAT credit reversal on organic manure from press mud and spent wash - Press mud and spent wash arise as waste or by-products in the manufacture of sugar and molasses, and organic manure results from their physical mixing HELD THAT: - Rule 6 applies where common CENVAT inputs or input services are used in the manufacture of dutiable final products and exempt final products. Press mud and spent wash arise as waste or by-products, and organic manure results from their physical mixing r... ... ...

CENVAT credit on inputs used in research and development - Research and development ancillary to manufacture Eligibility to CENVAT credit on inputs exclusively used in research and development supporting manufacture of excisable final products - HELD THAT: - The issue was identical to that decided in the assessee's own case for an earlier period [2018 (4) TMI 466 - CESTAT MUMBAI]. The settled position accepted by the Tribunal was that research and development supporting the manufacturing ... ... ...

Rule 6(3) of the CENVAT Credit Rules - electricity generated from bagasse - Bagasse-agricultural waste-not manufacture - Applicability of Rule 6(3) of the CENVAT Credit Rules to surplus electricity generated from bagasse and sold to a State electricity distribution company - HELD THAT: - Following the consistent co-ordinate Bench view in the case of Indreshwar Sugar Mills Ltd [2026 (7) TMI 1614 - CESTAT MUMBAI] relying on Olam Agro India Private Limited [2026 (4) TMI 860 - CESTAT MUMBAI] trea... ... ...

Classification of railway printed forms as products of printing industry rather than paper stationery - Marketability of railway-exclusive printed stationery Liability to central excise duty on railway-specific printed forms and stationery used solely for captive departmental purposes - HELD THAT: - We find that the Co-ordinate Bench of the Tribunal upon examination of a number of judgements delivered by the higher judicial forum in the case of Dy. Chief Manager, (Printing & Stationery), Cent... ... ...

Central Excise exemption for integrated non-conventional energy devices - Extended limitation for duty demand - absence of suppression with intent to evade - Mandatory penalty for wrongful availment of exemption Exemption for integrated non-conventional energy systems - Eligibility of the Dual Fuel Burner System supplied for a biomass gasification project for exemption as a non-conventional energy device/system under List 8 of Notification No. 12/2012-CE - HELD THAT: - The goods were supplied... ... ...

Excise valuation of mould modification charges - Extended limitation for willful suppression - Penalty for excise duty short-payment Excise valuation of mould modification charges - Additional consideration under Rule 6 - Inclusion of service charges for modifying buyer-owned moulds in the assessable value of bumpers - HELD THAT: - Additional consideration under Rule 6 must bear a nexus with the negotiated price of the goods cleared. The charges received for modifying the moulds were consider... ... ...

Abatement of pending excise appeal on approval of resolution plan - Excise duty liability upon clearance by non-manufacturer - Assessable value of processed fabrics - Penalty for inadmissible valuation deductions - Rule 209A penalty for goods liable to confiscation Abatement of pending excise appeal on approval of resolution plan - Abatement of the excise appeal of the corporate debtor after approval of a resolution plan. - HELD THAT: - The approved resolution plan took account of the confirm... ... ...

Finality of Education Cess refund orders following subsequent overruling of precedent - Refund of Education Cess and Higher Education Cess paid under protest Entitlement to refund of Education Cess and Higher Education Cess redeposited under protest after refund orders founded on a precedent subsequently overruled - HELD THAT: - Refund orders settled under the precedent prevailing when they were made could not be reopened merely because that precedent was subsequently overruled; reopening suc... ... ...

Intermediary services - tripartite facilitation requirement - Place of provision of imported visa-processing services - Valuation of imported services - exclusion of sovereign visa fees - Extended limitation for undisclosed imported services Intermediary services - tripartite facilitation requirement - Place of provision of imported visa-processing services - Characterisation and place of provision of visa-processing services rendered by a Dubai-based service provider to an Indian recipient -... ... ...

Service tax valuation of reimbursed freight and insurance charges - Value of taxable service Inclusion of freight and insurance charges, separately recovered as reimbursement, in the value of erection and commissioning service - HELD THAT: - Service tax is chargeable only on consideration for the taxable service. The invoices showed that freight and insurance were separately billed as reimbursement, while service tax on erection and commissioning charges had been discharged. The freight pa... ... ...

Municipal-function exemption for railway cleaning and sanitation services - Extended limitation for service tax demand - absence of suppression - Penalty for non-filing and delayed filing of ST-3 returns - Refund of deposit made during investigation Municipal-function exemption for railway cleaning and sanitation services - Eligibility of railway platform and coach cleaning, housekeeping and waste-disposal services for the municipal-function exemption when provided to Indian Railways - HELD T... ... ...