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AAR Gujarat: Since Notification referred only to “fuel”, concessional rate cannot be extended to ele... Bombay High Court: Second GST refund application cannot be rejected merely because a prior applicati... Gujarat High Court: Section 16(2)(c) is constitutionally valid, ITC is denied if the supplier fails... Calcutta High Court: False declaration in e-way bill and improper documentation can attract penalty...

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Customs – Delhi High Court: Sony India allowed refund of CVD against amendment of the Bills of Entry u/s 149 of the Customs Act 1962.

Custom – Cestat Mumbai: Amphibious bus is classified under CTH 87032410 and not under CTH 89019000 – Order demanding penalty is upheld.

Service Tax – Cestat Hyderabad: When the transports did not issue prescribed consignment notes, the Transporters cannot be called ‘Goods Transport Agency” to attract Service tax liability on RCM – Decision of adjudicatin...

Central Excise – Cestat Ahmadabad: Burden to prove fraudulently availed Cenvat credit without receipt of goods lies on Revenue by producing sufficient evidence: Impugned Order demanding Cenvat credit is set aside.

Service Tax – Cestat Bangalore: Service Tax being “Destination Based Consumption Tax”, as the services are rendered and consumed in India, there is no export of service; There is no element of service in reimbursement of...

Customs – Cestat Chennai: when a refund claim is filed before a wrong forum, within the statutory time-limit, the date on which the claim was originally filed has to be taken as the date of filing of the refund claim - I...

Service Tax – Cestat Chennai: SEZ unit allowed to refund of approved services even if not consumed within the SEZ.

Custom – Cestat Mumbai: Section 110A of Customs Act does not empower sale or disposal of goods, and justification for denial of provisional release is acceptable only if in accord with the legislative intent of section 1...

Customs – High Court Madhya Pradesh: Revenue in terms of the Cestat order were duty bound to return the amount to Petitioner, no question of refund barred by limitation; Parliament enacted Section 27-A of the Customs Act...

GST – Telangana AAR: As the proceedings are pending before DGGI, the advance ruling application cannot be entertained.

GST - Maharashtra AAR: Receipt of gratuitous payment to society from an outgoing member is leviable to GST.

GST - Punjab and Haryana High Court: Input Tax Credit ledger cannot be blocked under Rule 86A without independent application of officer’s mind that can constitute reasons to believe that credit is fraudulently availed –...

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