Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The Calcutta High Court has dismissed an appeal regarding the classification of polypropylene leno bags, confirming they are classified as plastic articles under Chapter 39 and not as textiles. This ruling clarifies the categorization of such products in accordance with tariff schedules.
The Allahabad High Court is reviewing the validity of GST Input Tax Credit restrictions imposed due to supplier defaults, potentially impacting taxpayers' rights to claim ITC.
The Calcutta High Court has reinforced that a Container Freight Station (CFS) operator cannot avoid liability for Customs charges based on the absence of formal sanction for the officer's position. The ruling emphasizes the importance of the substance of transactions over formal procedural aspects.
The ITAT ruled that remote access and virtual services do not equate to a Permanent Establishment under the India-Canada DTAA, rejecting the 'Virtual Service PE' theory in a case involving IMAX Theatre Services.
The GST Appellate Tribunal (GSTAT) has established benches and a structured hearing process for handling GST appeals across India, improving efficiency in tax dispute resolution.
The DGFT has set new regulations capping gold imports under the Advance Authorisation Scheme at 100 kg, aimed at compliance and regulatory oversight.
The Karnataka High Court has annulled duplicate GST orders for the same tax period, mandating a fresh hearing from the stage of reply to the show cause notice, emphasizing procedural adherence in tax assessments.
The CESTAT has mandated reassessment of a refund claim involving excess countervailing duty for gold jewellery that was mistakenly classified, reinforcing the principle of accurate classification for duty claims.
The CESTAT has dismissed a refund appeal on customs duty reassessment, stating that the importer’s claim was barred due to late filing under Section 27. Proper documentation is paramount in navigating customs regulations.
Concessional import duty on gold, silver, and platinum has been increased from 4.35% to 10% under recent customs notifications.
CESTAT Mumbai ruled that a customs demand lacks legal standing without a mandatory show cause notice as prescribed by the Customs Act.
The CESTAT Bangalore classified an automatic soap dispenser under CTI 8424 89 90, rejecting its categorization as a toiletry spray per HSN notes.