Team Bizsol

No writ against order confirming demand of ineligible ITC assessee was to be relegated to remedy of appeal – Delhi High Court {V.K. Enterprises V/s Additional Commissioner CGST, Delhi West – (2025) 32 Centax 457 (Del.)} Facts: Show cause notice alleged assessee took ineligible ITC from a non-existent firm. Assessee claimed reply wasn’t considered and …

Judicial Corner : No writ against order confirming demand of ineligible ITC assessee was to be relegated to remedy of appeal – Delhi High Court. (13.08.2025) Read More »

No penalty under sec. 129 of UPGST Act on mere speculation of undervaluation detention order quashed { Tirupati Agro Commodities V/s State of U.P. (2025) 32 Centax 435 (All.) – Allahabad High Court } Facts A truck carrying goods was stopped, and the authorities detained the goods under Section 129 of the UPGST Act. The …

Judicial Corner : No penalty under sec. 129 of UPGST Act on mere speculation of undervaluation detention order quashed. (12.08.2025) Read More »

ITC can be transferred during amalgamation of companies even if companies are located in different States – Bombay High Court {Umicore Autocat India Pvt. Ltd. V/s Union of India – (2025) 32 Centax 416 (Bom.)} Facts: A Goa-based company (transferor) amalgamated with a Maharashtra-based company (transferee – the petitioner). Petitioner applied to transfer the unutilized …

Judicial Corner: TC can be transferred during amalgamation of companies even if companies are located in different States – Bombay High Court (11.08.2025) Read More »

Service tax demand based solely on discrepancies between sales records and Form 26AS is invalid; Form 26AS (derived from IT law) cannot be the sole basis. Independent proof of taxable service is required. { Aneri Construction Pvt. Ltd. v. Commissioner of Central Excise & Service Tax (2025) 30 Centax 266 (CESTAT‑Ahmedabad)} Facts: The Department issued a service tax demand …

Judicial Corner: Service tax demand based solely on discrepancies between sales records and Form 26AS is invalid; Form 26AS (derived from IT law) cannot be the sole basis. Independent proof of taxable service is required (07.08.2025) Read More »

No power to place refund in abeyance for incorrect utilisation of ITC unconnected with refund order – Supreme Court {Union of India V/s HCC VCCL Joint Venture (2025) 32 Centax 405 (S.C.)}   Issue: Whether a refund order can be placed in abeyance under Section 108 of the CGST Act based on allegations unrelated to …

Judicial Corner: No power to place refund in abeyance for incorrect utilisation of ITC unconnected with refund order – Supreme Court (06.08.2025) Read More »

Custom The Government has extended anti-dumping duty for five years on “Black Toner in powder form” imported from China PR, Malaysia, and Taiwan, following the DGTR’s review confirming continued dumping and injury to domestic industry. The duty aims to prevent likely market diversion and injury upon cessation. Specific rates apply based on origin, export country, …

Customs: The Government has extended anti-dumping duty for five years on “Black Toner in powder form” imported from China PR, Malaysia, and Taiwan, following the DGTR’s review confirming continued dumping and injury to domestic industry. The duty aims to prevent likely market diversion and injury upon cessation. Specific rates apply based on origin, export country, and producer.(05.08.2025) Read More »

Assessing Officer can not debit disputed interest amount from cash ledger if assessee has already filed appeal – Karnataka High Court {Britannia Industries Ltd. V/s Asst. Comm. of Commercial Taxes- (2025) 32 Centax 325 (Kar.)} Issue: Whether the Assessing Officer was justified in debiting the disputed interest amount from the taxpayer’s cash ledger during the …

Judicial Corner : Assessing Officer can not debit disputed interest amount from cash ledger if assessee has already filed appeal – Karnataka High Court. (02.08.2025) Read More »

DGFT: Clarifying the export regulations for “Organic Textiles.” Circular supersedes a previous requirement, stating that a Transaction Certificate (TC) from a National Accreditation Board (NAB)-accredited body is no longer mandatory at the time of export for organic textile product. (Policy Circular No. 03 /2025-26, dated 31.07.2025)

DGFT: Para 10.16(A) of the Handbook of Procedures 2023 has been amended to expand the scope of the General Authorisation for Export of Chemicals & Related Equipment (GAEC) for chemicals listed in Appendix 10(N) to cover additional countries. (Public Notice No. 17/2025-26 – DGFT, dated 30.07.2025)

Detention of goods and conveyance upheld as petitioner depicted himself in e-way bill as unregistered person to evade tax – Calcutta High Court { Jageswar Saw V/s Deputy Commissioner Of Revenue (2025) 32 Centax 329 (Cal.)} Issue: Whether detention of goods and conveyance under Section 129 of the CGST Act was justified when the petitioner, …

Judicial Corner: Detention of goods and conveyance upheld as petitioner depicted himself in e-way bill as unregistered person to evade tax – Calcutta High Court (31.07.2025) Read More »

DGFT   Scope of General Authorisation for Export of Chemicals & Related Equipment extended to cover chemicals in Appendix 10(N) for additional countries, with procedural amendments in Para 10.16(A) of the HBP 2023 effective immediately. (Public Notice No.17/2025-26 dated 30.07.25)

Adjudication order by GST officer lacking relevant facts and basis of decision is bad in law – Allahabad High Court {F.K. Fancy Zari Art V/s Union of India (2025) 32 Centax 232 (All.)}   Issue: Whether an adjudication order that lacks reasoning and merely reproduces the show cause notice is valid under Section 75(6) of …

Judicial Corner: Adjudication order by GST officer lacking relevant facts and basis of decision is bad in law – Allahabad High Court (30.07.2025) Read More »

DGFT: Three new SIONs notified for Betamethasone Valerate and Ferrous Fumarate exports, allowing duty-free import of Betamethasone, Fumaric Acid, and Maleic Anhydride under the Advance Authorisation Scheme. (Public Notice No. 16/2025-26 dated 29.07.25)

Judicial Corner : System error in appeal filing cannot deny right to appeal manual appeal beyond limitation to be admitted – Kerala High Court {Balvinder Singh V/s Assistant Enforcement Officer (2025) 32 Centax 156 (Ker.)} Issue: Whether appeal can be denied due to system error and delay in manual filing? Facts: Assessee’s goods were detained …

Judicial Corner : System error in appeal filing cannot deny right to appeal manual appeal beyond limitation to be admitted – Kerala High Court (28.07.2025) Read More »

Customs If raw materials are imported under the DFIA Scheme and fall under Para 4.29 of FTP 2023, their quality, specifications, and technical characteristics must match those used in the exported goods. However, for materials covered under Para 4.12 or 4.28(iv), only the name and quantity need to be declared in the shipping bill—no requirement …

Customs: If raw materials are imported under the DFIA Scheme and fall under Para 4.29 of FTP 2023, their quality, specifications, and technical characteristics must match those used in the exported goods.(28.07.2025) Read More »