CESTAT Chennai held that a proforma invoice is in the nature of a quotation or offer and hence does not constitute valid ...

CESTAT Chennai held that denying substantial benefits only for technical errors would not do justice to the appellant. Thus, ...

Madras High Court held that notice and order uploaded on GST portal were not responded due to several technical glitches in ...

CESTAT Chennai upheld the order directing fixation of brand rates of duty drawback for drawback of duties suffered on inputs ...

Karnataka High Court held that the appellate authority under POSH Act, 2013, despite the absence of specific provision for granting of interim order, would have the power to consider the interim ...

The court emphasized that prosecution under the IPC is permissible even if the same facts constitute an offense under the ...

The court reaffirmed the Supreme Court’s 2017 decision in the pivotal K.S. Puttaswamy vs. Union of India case, which ...

The court underscored that the primary objective of the GST legislation is to provide relief to businesses. Denying appeals ...

Kerala High Court held that the import duty paid is liable to be refunded since the goods were never cleared for home consumption but were re-exported. Thus, customs department cannot retain the ...

Kerala High Court held that recovery proceedings by attaching the bank account directed to be deferred till the appeals relating to denial of benefits under section 80P of the Income Tax Act are ...

ITAT Hyderabad held that entire cash deposits added towards unexplained money unjustified since benefit of telescoping of withdrawals against the subsequent deposits should be given. Accordingly, ...

(a) Submission of application for renewal of AFA to IPA [Clause 12A (3)]: The timeline is proposed to be relaxed from existing 45 days before the date of expiry of previous AFA to 90 days before the ...