Patiala Court sought response on the non-initiation of action against firms evading GST from CBIC

In State v. Mohit Maan [FIR No. 301/2020 dated September 29, 2021] the Honorable Patiala House Court sought a response from Central Board of Indirect Taxes and Customs (“the CBIC”) for not initiating

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Handling of cargo in Customs area will always be responsibility of the Custodian

In Delhi International Airports Pvt. Ltd. v. Commissioner of Customs (Appeals) [FINAL ORDER No. 51832 /2021 dated September 23, 2021], Delhi International Airports Pvt. Ltd (“the Appellant”) has filed

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Goods pilfered after the order of clearance by the Custom Officer not the responsibility of Custodian

In M/s. MTI Materials Pvt. Ltd. v. the Commissioner of Customs, Delhi [FINAL ORDER No. 51835/2021 dated September 23, 2021], M/s. MTI Materials Pvt. Ltd (“the Appellant”) has filed the current appeal

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SCN issued by DRI stayed for lack of authority under Customs Act

In M/s. Aktel by Proprietorship Anand Kumar and Ors v. Union of India and Ors. [WPO No. 822 of 2021] the writ petition in the current matter has been filed by M/s. Aktel by Proprietorship Anand Kumar

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Refund of wrongly reversed CENVAT credit cannot be rejected solely on the ground of non-filing of under protest letter

In Prayosha Healthcare Pvt Ltd v. C.C.E. & S.T.-Vadodara-ii [Excise Appeal No.11102 of 2018 dated September 21, 2021], the current appeal has been filed against Order-in-Appeal OIA-VAD-EXCUS-002-APP-6

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Legitimate carry forward of ITC cannot be denied for non-filing of TRAN-1 – directed Department to permit filing of TRAN-1 till November 01, 2021

In M/s. Sunny Motors v. Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Govt. of India and Others [W.P.(C) No.9348 of 2020 dated September 16, 2021], the current petition

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Deficiency in the GST portal has to be covered up manually and can’t be a excuse for not amending BOE

In Sinochem India Company Pvt. Ltd. v. Union of India & Ors. [Writ Petition (L) No. 13894 of 2021] and in Hindustan Unilever Ltd. v. The Union of India & Ors, [Writ Petition (L) No. 8163 of 2021]

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CENVAT Credit eligible on Product Recall Policy expenses

In Bhavani Industries v. CCE & ST, Rajkot [Excise Appeal No.10416 of 2019 dated September 21, 2021], Bhavani Industries (“the Appellant”) filed an appeal impugning Order No.

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Cenvat allowed on steel items used in fabrication of capital goods and their accessories inside manufacturing premises

In M/s Jai Balaji Industries Limited v. Commissioner of Central Excise, Customs& Service Tax, Durgapur [Final Order No.75548/2021 dated August 25, 2021], M/s Jai Balaji Industries Limited

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CESTAT allows Cenvat credit for skill competition between dealers and employees

In M/S MARUTI SUZUKI INDIA LTD. v. COMMISSIONER OF CE & ST, GURUGRAM [FINAL ORDER NO. 60893/2021 dated September 07, 2021], M/s Maruti Suzuki India Ltd. (“the Appellant”) is in appeal against

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Secured Creditor will have precedence over Govt. Tax dues

In Superintendent Central Excise & Customs v. M/S Kotak Mahindra Bank Ltd. and Anr. [Civil Appeal Nos. 6900-6901/2011 dated August 12, 2021], the current appeal has been filed after a decade

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Order passed by the Commissioner cannot be set aside merely it was time barred

In the case of M/S Online Cargo v. Commissioner of Customs [CUSTOMS APPEAL NO. 51120 OF 2020], the Hon’ble Customs, Excise & Service Tax Appellate Tribunal (“the CESTAT”) passed an interim order dated

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