Tax
Customs Act | Once SCN States Market Value Of Seized Goods, Burden Lies On Noticee To Disprove It: Delhi High Court
The Delhi High Court has recently held that once the market value of goods seized by the Customs is specified in a show cause notice, the burden lies on the one who recieved notice to disprove the valuation with cogent material, and a mere denial is insufficient to seek interference in appellate proceedings.A division bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul was hearing an importer's appeal challenging concurrent findings of the Customs adjudicating authority and CESTAT,...
Gujarat High Court Quashes Notification Withdrawing Transport and Marketing Assistance Scheme
The Gujarat High Court on 5 February set aside a 2022 Commerce Ministry Notification that withdrew the Transport and Marketing Assistance (TMA) Scheme for certain agricultural products with retrospective effect. A Bench of Justice A.S. Supehia and Justice Pranav Trivedi directed exporters' claims accrued before the cancellation of the Scheme must be processed expeditiously. It held: “All the benefits accruing till the issuance of Notification dated 25.03.2022 shall be extended to the...
Indirect Tax Weekly Round-Up: February 09 - February 15, 2026
SUPREME COURTSupreme Court Issues Notice On Challenge To Delhi HC View That Customs Need Not Communicate Adjudication Time ExtensionCase Title : PRANIJ HEIGHTS INDIA PVT LTD Vs THE JOINT COMMISSIONER OF CUSTOMS FOR ADMISSION Case Number : Special Leave to Appeal (C) No(s). 3246/2026The Supreme Court recently (February 6) issued notice in a challenge to a Delhi High Court ruling that held that customs authorities were not required to communicate an extension granted for completing adjudication...
Direct Tax Weekly Round-Up: February 09 - February 15, 2026
SUPREME COURTSupreme Court Issues Notice In Plea Challenging Punjab and Haryana HC Ruling Against AO Consulting Superiors Before IT AssessmentCase Title : DEPUTY COMMISSONER OF INCOME TAX CENTRAL CIRCLE 01 CHANDIGARH & ANR. VS FINDOC FINVEST PRIVATE LIMITED Case Number : Diary No. 71435/2025The Supreme Court on Monday issued notice on an appeal by the Income Tax Department against a Punjab and Haryana High Court judgment that held that an Assessing Officer abdicated his quasi-judicial...
CENVAT Credit Not Available On Canteen, Sodexo Services Provided To Employees Post 2011: CESTAT Chennai
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that companies cannot claim CENVAT credit on employee welfare services after April 1, 2011, following a statutory amendment that expressly excluded such benefits. A coram of Judicial Member P. Dinesha and Technical Member Vasa Seshagiri Rao was deciding appeals filed by GE T&D India Ltd., a manufacturer of electrical and transmission equipment. The dispute covered April 2010 to March 2015. The...
CESTAT Chennai Holds Cashew Shell Liquid Eligible For SSI Exemption, Sets Aside ₹3.22 Lakh Excise Demand
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Cashew Shell Liquid (CNSL) is eligible for Small Scale Industry (SSI) exemption under Notification No. 8/2003-CE, as amended in 2006 and read with the Corrigendum dated February 28, 2006. The tribunal set aside a Rs. 3.22 lakh excise duty demand raised on the manufacturer for allegedly wrongfully availing SSI exemption on CNSL clearances.The notification provides central excise exemption to...
Madras High Court Orders Adjudication Of GST On Royalty Paid To State, Bars Implementation Till Supreme Court Ruling
The Madras High Court has directed GST authorities to adjudicate a show cause notice proposing to levy GST on seigniorage/royalty fee payable to the Government of Tamil Nadu but ordered that implementation of the assessment order shall remain in abeyance until the Supreme Court decides the issue. Justice C. Saravanan was hearing a petition challenging Show Cause Notice dated September 29, 2025. The notice proposes to levy GST on seigniorage/royalty fee payable to the State. The court noted...
Gujarat High Court Quashes Stamp Duty Order, Says Mere Reference To Submissions Is Not Consideration
The Gujarat High Court has quashed an order directing recovery of deficit stamp duty and fine from Metalloys Recycling Ltd, holding that the authority failed to deal with the company's written submissions before passing the decision. Allowing the Special Civil Application, Justice Aniruddha P. Mayee held that the order dated May 24, 2023 passed by the Dy. Collector, Stamp Duty Valuation Department, Valsad was not in consonance with the principles of natural justice. The Court found that...
Composite GST Show Cause Notices For Multiple Financial Years Maintainable: Allahabad High Court
The Allahabad High Court has recently held that a composite show cause notice issued under Sections 73 and 74 of the GST Act covering multiple financial years is legally maintainable, rejecting the contention that adjudication proceedings must be confined to a single “tax period” or financial year. A Bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla ruled that the statutory scheme expressly permits the Proper Officer to issue statements for periods beyond those mentioned in the...
No Service Tax On Adda Fees Collected At Amritsar Bus Terminal: CESTAT Chandigarh
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) on 3 February held that adda fees collected for the use of the Amritsar bus terminal are not liable to service tax. The Bench, comprising Mr. S. S. Garg, Member (Judicial) and Mr. P. Anjani Kumar, Member (Technical), clarified that the entire bus-terminal constructed by the Appellant could not have been built to support the business of bus operators. Bus terminals are created as a public utility service and...
CESTAT Chennai Holds Software Part Of Hardware Value, Reduces Duty Demand On Wipro
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the value of software supplied along with imported networking equipment by Wipro (Infotech Group) is includible in the assessable value of the hardware for the purpose of levying customs duty.The Bench, comprising Judicial Member P. Dinesha and Technical Member Vasa Seshagiri Rao, partly allowed the appeal by restricting the demand to the normal period of limitation, while setting aside the...