GST Dept Can't Probe Misuse Of GSTIN By Third Party, Power Lies With Economic Offences Wing: Delhi High Court

The Delhi High Court has made it clear that allegations of misuse of a trader's GST identification number by a third party cannot be probed by the GST Department.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“Section 132 of the CGST Act, 2017 provides for certain offences which the GST Department can take cognizance of. However, the allegation here is that the...

Curtain Glass Affixed To Building Not Removable, Hence Not Liable To Central Excise Duty: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that curtain glass/ structural glazing affixed to building not removable, hence not liable to central excise duty. Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) were addressing the issue of whether the curtain glass fixed by the assessee in the form of works contract...

Supreme Court Directs DGFT & CBIC To Update Tech Systems To Ensure Genuine Exporters Don't Lose Benefits Over Clerical Errors

The Supreme Court observed that an exporter cannot be denied legitimate entitlements under the government's incentive schemes merely because of an inadvertent clerical error that was later corrected through statutory processes. Holding thus, a bench of Justices Aravind Kumar and NV Anjaria ruled in favour of an exporter who was denied a claim for benefits under the Merchandise Exports from...

'Mere Prospect Of Filing Review Not Grounds To Hold Seized Goods': Delhi High Court Orders Customs To Release Woman's Gold Jewellery

The Delhi High Court has granted relief to a Muslim woman whose gold bangles were seized by the Customs Department on return from Mecca and were withheld despite an order of the Adjudicating Authority, directing release.A division bench of Justices Prathiba M. Singh and Shail Jain observed that merely because the Department plans to seek a review of the order for return, as upheld by...

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...

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...

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...

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...

'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...

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...

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...

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...