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Posts by Rawlaw

Home - Archives for Rawlaw - Page 36

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delhi high court
Posted inNews

Delhi High Court grants one-year extension for SCERT guest lecturers to obtain NET/Ph.D. — “Pandemic disruption and shifting qualifications justify relaxation; Clause 5 empowers SCERT to act” — writ partly allowed

1. Court’s decision The Delhi High Court has partly allowed a writ petition filed by long-serving Contract/Guest Lecturers of the State Council of Educational Research and Training (SCERT), directing the…
Posted by Rawlaw December 14, 2025
not guilty
Posted inNews

Delhi High Court overturns rape conviction based on promise-to-marry — “Possibility that prosecutrix knew of accused’s marriage cannot be ruled out; no evidence of deception or force” — appellant acquitted

1. Court’s decision The Delhi High Court has set aside the conviction and seven-year sentence imposed in 2017 on the appellant for the offence of rape under Section 376 of…
Posted by Rawlaw December 14, 2025
CBI
Posted inNews

Delhi High Court refuses to compel CBI to share documents during investigation — “Section 91 cannot be used to aid the accused in answering IO’s queries; request premature” — petition dismissed

1. Court’s decision The Delhi High Court dismissed a petition under Section 482 Cr.P.C. seeking to overturn the Special Judge’s refusal to direct the Central Bureau of Investigation and consortium…
Posted by Rawlaw December 14, 2025
Customs excise and service tax appellate tribunal Bangalore holds “bunker fuel supplied to a foreign-going vessel is export even if the vessel berths in Indian waters” — excise duty demand on furnace oil set aside
Posted inNews

Customs excise and service tax appellate tribunal Bangalore holds “bunker fuel supplied to a foreign-going vessel is export even if the vessel berths in Indian waters” — excise duty demand on furnace oil set aside

Court's decision The Customs excise and service tax appellate tribunal allowed the appeal and set aside the demand of central excise duty, interest, and penalty raised against the appellant in…
Posted by Rawlaw December 14, 2025
Customs excise and service tax appellate tribunal Hyderabad holds “without a consignment note there can be no goods transport agency service” — service tax demand quashed where transport was by individual truck owners
Posted inNews

Customs excise and service tax appellate tribunal Hyderabad holds “without a consignment note there can be no goods transport agency service” — service tax demand quashed where transport was by individual truck owners

Court's decision The Customs excise and service tax appellate tribunal allowed all three appeals and set aside the service tax demands, interest, and penalties confirmed against the appellant for different…
Posted by Rawlaw December 14, 2025
Customs excise and service tax appellate tribunal Hyderabad holds “job work charges cannot be artificially inflated by notional costs” — service tax demand quashed where valuation ignored actual consideration
Posted inNews

Customs excise and service tax appellate tribunal Hyderabad holds “job work charges cannot be artificially inflated by notional costs” — service tax demand quashed where valuation ignored actual consideration

Court's decision The Customs excise and service tax appellate tribunal allowed the appeal and set aside the service tax demand, interest, and penalties. It held that the valuation of taxable…
Posted by Rawlaw December 14, 2025
Customs excise and service tax appellate tribunal New Delhi holds “extended limitation cannot be invoked on mere interpretational disputes” — service tax demand on car parking charges quashed for absence of suppression
Posted inNews

Customs excise and service tax appellate tribunal New Delhi holds “extended limitation cannot be invoked on mere interpretational disputes” — service tax demand on car parking charges quashed for absence of suppression

Court's decision The Customs excise and service tax appellate tribunal allowed the appeal and set aside the demand of service tax, interest, and penalties. It held that the extended period…
Posted by Rawlaw December 14, 2025
Customs excise and service tax appellate tribunal Mumbai rules “deferred sales tax discharged at net present value remains deductible from transaction value” — excise duty demand quashed where sales tax was never retained as consideration
Posted inNews

Customs excise and service tax appellate tribunal Mumbai rules “deferred sales tax discharged at net present value remains deductible from transaction value” — excise duty demand quashed where sales tax was never retained as consideration

Court's decision The Customs excise and service tax appellate tribunal allowed the appeal and set aside the demand of central excise duty, interest, and penalty. It held that sales tax…
Posted by Rawlaw December 14, 2025
Income tax appellate tribunal Ahmedabad holds “an assessment cannot be kept in suspense awaiting valuation” — invoking Section 50C without awaiting DVO report renders the assessment legally unsustainable
Posted inNews

Income tax appellate tribunal Ahmedabad holds “an assessment cannot be kept in suspense awaiting valuation” — invoking Section 50C without awaiting DVO report renders the assessment legally unsustainable

Court's decision The Income tax appellate tribunal allowed the appeal and set aside the assessment order, holding that an assessment completed under Section 143(3) while a reference under Section 50C(2)…
Posted by Rawlaw December 14, 2025
Customs excise and service tax appellate tribunal Hyderabad holds “classification must follow tariff headings and not assumptions” — gold pendants covered as jewellery under ASEAN FTA entitled to preferential customs exemption
Posted inNews

Customs excise and service tax appellate tribunal Hyderabad holds “classification must follow tariff headings and not assumptions” — gold pendants covered as jewellery under ASEAN FTA entitled to preferential customs exemption

Court's decision The Customs excise and service tax appellate tribunal allowed the appeal and set aside the impugned appellate order which had reclassified the imported goods and denied the benefit…
Posted by Rawlaw December 14, 2025

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Recent News

  • Delhi High Court quashes ROC prosecution over share transfer dispute — “Second complaint on same facts barred by issue estoppel”
  • Delhi High Court quashes reassessment against Sapphire Foods — “Audit objection cannot become a review” and notice held time-barred
  • Madras High Court refuses to hear CBI corruption revision after bribery allegation against judge surfaces — “Appropriate to refer to Vigilance Cell” and place matter before Chief Justice
  • Supreme Court of India sets aside anticipatory bail for absconding murder accused — “Absconder not entitled to pre-arrest protection” despite co-accused acquittal
  • Delhi High Court quashes cheque bounce case after security deposit returned via RTGS — “No legally enforceable liability survives once payment made”
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