News Archives - Page 46 of 355

CESTAT New Delhi holds that “no question arises for granting interest from date of deposit” — Tribunal clarifies that interest on refund of differential customs duty applies only under Section 27A and not Section 35FF

Court's decision CESTAT dismissed both appeals and upheld the Commissioner (Appeals)’ order rejecting the demand for interest from the date of deposit. The Tribunal held in clear terms that the…

Rawlaw December 1, 2025

News

Customs Excise and Service Tax Appellate Tribunal: “Export Is Complete the Moment Goods Cross India’s Borders” — Tribunal Quashes Confiscation and Restores Drawback for Shipments Diverted to Dubai, Rejects Revenue’s Reliance on RBI Circular

Court’s decision The Customs Excise and Service Tax Appellate Tribunal, New Delhi, allowed the appeal filed by an exporter challenging the confiscation of nine consignments of ladies’ garments and the…

Rawlaw December 1, 2025

News

CESTAT: “Suspicion Cannot Replace Proof” — Tribunal Sets Aside Confiscation and Penalties After Finding No Evidence of Overvaluation in Export Incentive Case

Court’s decision The CESTAT Mumbai, allowed the appeal filed by an export house challenging confiscation, penalties, and denial of export benefits imposed under the Customs Act. The Tribunal held that…

Rawlaw December 1, 2025

News

CESTAT holds that “a person cannot be placed in a more grievous situation for exercising appellate remedy” — Tribunal sets aside confiscation, redemption fine, and duty demand while restoring exemption under ASEAN-India FTA

Court’s decision CESTAT , in a detailed and emphatic ruling, set aside the impugned order confirming differential duty, interest, confiscation, and penalties in relation to multiple consignments imported under the…

Rawlaw December 1, 2025

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Supreme Court of India holds that “we find no good reason to interfere with the impugned order” — Apex Court upholds CESTAT’s ruling in indirect tax dispute and dismisses appeal filed by revenue authorities

Court's decision The Supreme Court of India dismissed the appeal preferred by the Appellant authority and refused to interfere with the final order passed by the Customs, Excise and Service…

Rawlaw November 30, 2025

News

Supreme Court of India observes that “registration under Section 12AA is not by itself sufficient to claim exemption under Section 80G” — Court issues notice in dispute concerning the charitable versus religious character of trust activities

Court’s decision The Supreme Court of India condoned the delay in filing the petition and issued notice to the Respondent Trust in a matter arising from a High Court judgment…

Rawlaw November 30, 2025

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Jammu & Kashmir and Ladakh high court holds that “compassionate appointment is not a vested right and must strictly conform to the governing rules” — Court upholds rejection of request for government employment due to absence of legal entitlement

Court’s decision The Jammu & Kashmir and Ladakh high Court dismissed the petition challenging the refusal of compassionate appointment under the applicable service rules. The Court held that compassionate appointment…

Rawlaw November 30, 2025

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Madras high court holds that “levy of purchase tax is impermissible when the sale itself is liable to tax” — Court quashes Tribunal order and confirms that Section 7A cannot be invoked solely because the seller failed to remit tax

Court’s decision The Madras High Court allowed the writ petitions and set aside the Tribunal’s order affirming the levy of purchase tax under Section 7A of the Tamil Nadu General…

Rawlaw November 30, 2025

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Madras high court holds that “delay in filing Form 10B should not come in the legitimate way of exemptions” — Court quashes rejection order and directs fresh assessment subject to charitable contribution

Court’s decision The Madras high court allowed the writ petition and set aside the rejection of the Petitioner’s application for condonation of delay in filing Form 10B. It held that…

Rawlaw November 30, 2025

News

Rajasthan high court holds that “the petitioner’s account could not be freezed in such circumstances” — Court directs de-freezing of bank account and mandates reasoned decision on GST-related freezing action

Court’s decision The Rajasthan high court issued a structured and protective set of directions ensuring that the Petitioner’s banking operations remain unhindered pending the Bank’s reconsideration of its freezing action.…

Rawlaw November 30, 2025