Excise Duty Exemption Not Available On Industrial Sewing Machines With In-Built Motors: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that excise duty exemption not available on industrial sewing machines with in-built motors. Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) were addressing the issue of whether the assessee is entitled to the benefit of exemption Notification No. 6/2006-CE dated 1.3.2006 (S. No. 15) and its successor Notification No. 1/2011CE dated 1.3.2011 (S. No. 97) on the ...

Department Can't Withhold Refund In Terms Of S.54(11) GST Act Unless Appeal Against Refund Order Is Filed: Delhi High Court

The Delhi High Court has made it clear that the power to withhold refund under Section 54(11) of the Central Goods and Service Tax Act 2017 cannot be exercised by the Department in absence of an appeal against the refund order.The provision stipulates that where an order giving rise to a refund is the subject matter of an appeal and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue, he may withhold the refund after giving an opportunity of...

Officer Appointed Under State GST Act Is Authorised To Discharge Duties As Proper Officer For IGST & CGST: Allahabad High Court

The Allahabad High Court has held that an officer appointed under the State Goods & Service Tax Act will be Proper Officer under the Integrated Goods & Service Tax Act as well as the Central Goods & Service Tax Act. Perusing Section 4 of the IGST Act read with rule 20 of the CGST Act, Justice Piyush Agrawal held that “The provision provides that the Officer appointed under the State Goods & Service Tax is authorized to discharge their duties as Proper Officer for the...

Property Transfer Between Spouses Without Actual Consideration Not Taxable As Capital Gains: ITAT

The New Delhi Bench of Income Tax Appellate Tribunal (ITAT) has stated that property transfer between spouses without actual consideration is not taxable as capital gains. S. Rifaur Rahman (Accountant Member) and Anubhav Sharma (Judicial Member) were dealing with the issue arises out of addition of Rs. 1,40,00,000/-, being consideration amount mentioned in conveyance deed, executed by late Sunil Kumar, as received, from his wife Bimila Devi, who was alleged purchaser. The ...

'Total Non-Application Of Mind': Delhi High Court On Dept's Rejection Of Trader's Plea For GST Cancellation, Subsequent Cancellation Order

The Delhi High Court recently expressed its disapproval with the GST Department for rejecting a trader's application for retrospective cancellation of his GST registration on medical grounds, and later cancelling his registration with retrospective effect.Stating that this approach reflects a “complete non-application of the mind”, a division bench of Justices Prathiba M. Singh and Shail Jain directed the Department to adjudicate both the issues afresh. It observed,“Clearly, the Petitioner...

Import Of Counterfeit iPhones Dilutes Brand Equity, Affects Consumer Welfare: Delhi High Court In Customs Fraud Case

The Delhi High Court has expressed concern over alleged import of counterfeit iPhones, stating that such imports not only affect brand owners but also adversely affect consumer welfare— as old and used products could get re-branded as new ones.A division bench of Justices Prathiba M. Singh and Shail Jain thus observed,“Consumers in India may be made to pay more for used, second hand or counterfeit products under the impression that they are original branded products. Such imports also have an...

Tax Weekly Round-Up: August 18 - August 24, 2025

SUPREME COURTIs Merchant Navy Officer's Salary Credited In Indian Bank Account Exempt From Income Tax? Supreme Court To DecideCause Title: VANDANA & ORS. VERSUS KESHAV & ORS.The Supreme Court on Monday (Aug. 18) agreed to decide whether the income credited in an Indian bank account while working with a Foreign Entity would be exempted from the payment of Income Tax under the Income Tax Act, 1961..The issue arose before the bench of Justices Pankaj Mithal and Prasanna B. Varale while...

DRI Has Jurisdiction To Issue Show Cause Notice In Drawback Cases: CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that DRI (Directorate of Revenue Intelligence) have the jurisdiction to issue show cause notice in drawback cases. P. Dinesha (Judicial Member) and M. Ajit Kumar (Technical Member) were addressing the issue of whether DRI Officers have the jurisdiction to issue SCN under Section 75 of the Customs Act read with the relevant Rule. In this case, Directorate of Revenue Intelligence (DRI)...

Rajasthan High Court Quashes Challenge Against State Amendment Imposing New Motor Vehicle Tax On “Sleeper Bus”

The Rajasthan High Court rejected the challenge made to an amendment brought in by the Transport Department by which a new category of “sleeper bus” was added for levying motor vehicle tax, taking it out from the previous category without qualifying it for the exemptions available under other categories.The division bench of Justice Vinit Kumar Mathur and Justice Anuroop Singhi held that the “bus” fell in the definitions under Sections 2(7) and 2(29) of the Rajasthan Motor Vehicles Act,...

S.263 Income Tax Act | Commissioner Cannot Revise Assessment Merely Because Detailed Reasoning Was Not Given: Madras High Court

The Madras High Court stated that the Income Tax commissioner cannot revise an assessment merely because detailed reasoning was not given in the order. Section 263 of the Income Tax Act, 1961, empowers the Commissioner of Income Tax to revise any order passed under the Income-tax Act, 1961, “the Act” which is erroneous insofar as it is prejudicial to the interest of the revenue. Chief Justice Manindra Mohan Shrivastava and Justice Sunder Mohan stated that, "an order cannot be...

[GST] 'Ill-Advice From Unqualified Consultants Leading To Clients' Inability To Appear Before Authorities': Madras High Court

The Madras High Court has directed the department to issue a circular urging assessees to engage only qualified consultants for GST compliance. Justice Krishnan Ramasamy stated that, "This Court comes across similar instances in several cases, extending ill advice to the clients by the consultants, who are all not qualified persons. Such kind of ill-advice leads to the fact that the clients are not in a position to appear before the Officers concerned with suitable reply supported by...

No Violation Of Article 14 In Denying Property Tax Exemption To Unaided Schools: Kerala High Court

The Kerala High Court stated that there is no violation of Article 14 in denying property tax exemption to unaided schools. Justice Ziyad Rahman A.A. stated that the fact that the Government owned, managed and aided schools are established by the Government at their funds in order to provide education to all classes of persons by collecting nil or meagre fees, is a crucial factor which distinguishes such establishments from an unaided school, where fees is collected from the students...