Excise | No Suppression Where Credits Reflected In Statutory Returns; Extended Limitation Invalid; Indian Oil Petronas Wins CESTAT Appeal

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that when the availment of CENVAT credit is duly disclosed in statutory ER-1 returns and the assessee has regularly paid excise duty, allegations of suppression within the intent to evade duty cannot be sustained. P. Dinesha (Judicial Member) and Vasa Seshagiri Rao (Technical Member) stated that...

Delhi High Court Indirect Tax: Annual Digest 2025

Delay In Filing Certified Copy Of Impugned Order Doesn't Render Appeal Filed Electronically U/S 107 CGST Act Time-Barred: Delhi HCCase title: Chegg India Pvt Ltd v. UoI & Ors.Case no.: W.P.(C) 1062/2024The Delhi High Court has held that delay in filing certified copy of impugned order in an appeal preferred by Assessee under Section 107 of the Central Goods and Services Tax Act, 2017...

Benefit Of S.14 Limitation Act Applies To Appeals U/S 107 GST Act Where Rectification Application Is Filed Within Time: Allahabad High Court

The Allahabad High Court has held that the benefit of Section 14 of the Limitation Act can be granted to a party for filing appeal under Section 107 of the Goods and Service Tax Act where a rectification application under Section 161 of the GST Act was filed within time. Limitation for filing appeal under Section 107 of the GST Act is 3 months from the date of the order with...

Extended Limitation Cannot Be Invoked When CENVAT Credit Disclosed In ST-3 Returns: CESTAT Allahabad Grants Relief To HCL

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the extended period of limitation cannot be invoked when the assessee has regularly disclosed CENVAT (Central Value Added Tax) credit in ST-3 returns and furnished complete details while filing refund claims under Rule 5 of the Cenvat Credit Rules, 2004. P. Dinesha (Judicial Member) and...

Information Technology Act Provisions Regarding Service Of Notice Inapplicable To Service Under GST Act: Allahabad High Court

In a landmark judgment, the Allahabad High Court has held that the provisions of Information Technology Act regarding dispatch and receipt of service are not applicable to service made under Section 169 of the Goods and Service Tax Act, 2017. The six modes of service provided under Section 169(1) of the State/Central GST Act are: (a) tendering directly or by messenger; (b) dispatch...

Service Tax | Sale Of Popcorn & Beverages At Cinema Counters Is Not Service, No Service Tax Payable: CESTAT Delhi

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has set aside a service tax demand of over ₹18.84 crore against assessee, holding that the sale of food and beverages such as popcorn, snacks and soft drinks at cinema counters amounts to sale of goods and does not involve any element of “service” under the Finance Act, 1994. A Bench...

Centre Imposes Anti-Dumping Duty On 2-Ethyl Hexanol Imports From EU, US, Korea, Others Till June 2026

The Ministry of Finance, Department of Revenue has imposed Anti-Dumping Duty on imports of “2-Ethyl Hexanol” from European Union, Indonesia, Korea RP, Malaysia, Taiwan and United States of America till June 26, 2026. 2-Ethyl Hexanol. 2-Ethyl Hexanol is a basic organic chemical. It is produced on a massive scale for use in numerous applications such as solvents, flavours, and...

Revenue Cannot Reclassify Input Services Or Deny CENVAT Credit While Sanctioning Refund: CESTAT Chandigarh

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that revenue cannot reclassify input services or deny CENVAT credit at the stage of sanctioning a refund, without first challenging the assessment or invoking Rule 14 of the CENVAT (Central Value Added Tax) Credit Rules, 2004. S.S. Garg (Judicial Member) and P. Anjani Kumar...

GST Registration Can Be Restored If Returns And Dues Are Cleared: Gauhati High Court

The Gauhati High Court has allowed a writ petition seeking restoration of Goods and Services Tax (GST) registration which had been cancelled due to non-filing of returns for a continuous period of six months. A single judge bench of Justice Kardak Ete was hearing the petition filed by a proprietor engaged in execution of works contracts, whose GST registration was cancelled by the...

LiveLawBiz: Business Law Daily Round-Up: December 25, 2025

TAX Tax Paid During Probe Must Be Refunded Once No Liability Found: Chhattisgarh High Court Allows Service Tax RefundCustoms | ELISA Kits For Food Testing Qualify As 'Diagnostic' For Exemption: Delhi High Court Grants Interim Relief To ImporterFilm Broadcasting Licence Fees Not Royalty Under India–Mauritius DTAA: Mumbai ITATARBITRATIONRERA Relief Does Not Bar Arbitration Protection: Delhi...

Bombay High Court Annual Tax Digest: 2025

Direct TaxNotice Issued To Non-Existing Entity Post-Merger Is Substantive Illegality, Dept Cannot Cite Technical Glitch: Bombay High CourtCase Title: City Corporation Limited v. Assistant Commissioner of Income Tax CircleCase Number: WRIT PETITION NO. 6076 OF 2023The Bombay High Court stated that notice issued to a non-existing entity post-merger is a substantive illegality and not...

Film Broadcasting Licence Fees Not Royalty Under India–Mauritius DTAA: Mumbai ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal has allowed the appeal, holding that the consideration received for granting non-exclusive broadcasting rights of Hindi feature films does not constitute “royalty” taxable in India under the Income Tax Act or the India–Mauritius Double Taxation Avoidance Agreement (DTAA). A Bench comprising Judicial Member Narender Kumar...