Samples Sent For R&D/Testing Are Not Finished Goods, And Their Movement To Lab Is Not Clandestine Clearance: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that samples sent for research and development (R&D) and quality testing are not finished goods, and their dispatch to a laboratory cannot be treated as clandestine removal. Justice Dilip Gupta (President) and P. Anjani Kumar (Technical Member) stated that the assessee cleared samples...

Madras High Court Reverses Single Judge's Relief To MBBS Aspirant Who Missed Fee Deadline Citing Financial Constraints

The Madras High Court, on Friday, set aside a single judge order, allowing a meritorious candidate to join a medical college, after she failed to pay the fee within the prescribed time due to financial difficulties.The bench of Justice SM Subramaniam and Justice Mohammed Shaffiq, while setting aside the order of the single judge, noted that the time scheme specified in the prospectus had to...

Must Consider Burden On State Exchequer & Balance It Against Interest Of Party In ITC Fraud Cases: Delhi High Court

The Delhi High Court has held that the Courts must, while dealing with cases involving fraudulent availment of Input Tax Credit, balance the interest of trader with that of burden on State exchequer due to tax evasion.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“in cases involving fraudulent availment of ITC…there are complex transactions involved which...

iimjobs.com Launches 'X-CLAUSE' – National Policy Drafting Competition With ₹4 Lakh Prize Pool For Students From 20 Premier Law Colleges In India

iimjobs.com, a career platform for premium professionals, has announced 'X-CLAUSE', a National Policy Drafting Competition exclusively for students from 20 premier law institutions across India.With a prize pool of ₹4,00,000, the competition is designed to identify and celebrate the next generation of legal thinkers, policy drafters, and reform-driven minds in the country.Why iimjobs is Launching X-CLAUSEFor years, iimjobs.com has connected India's top talent with leading recruiters in corporate...

Uneven Implementation And Executive Discretion: Rethinking Restitution Under Section 8(8) Of PMLA

As per Section 8(8) of the Prevention of Money Laundering Act, 2002 (“PMLA”), the Special Court is empowered to direct the Central Government to restore property that has been confiscated under the Act to a person or claimant who has a legitimate interest in it, upon conclusion of the trial. To qualify, the claimant must demonstrate that they acted in good faith, were not involved in the money-laundering offence, took reasonable precautions, and suffered a quantifiable loss. This provision seeks...

Apprenticeship Trainee (Legal) At Numaligarh Refinery Limited

Numaligarh Refinery Limited invites online application for engagement of Apprenticeship Trainee under Legal discipline.Name of the Post: Apprenticeship Trainee (Legal) No. of Post: 03 (Three) Essential Qualification and Experience • Bachelor of Law (LL.B.) from Govt. recognized Institute/University. How to apply? • To apply online, click here • The last date to submit the online application is 17.11.2025 To Access Official Notification, click here

Entire Leased Land Treated As Industrial Construction: Gujarat AAR Blocks ITC On Rent, Repairs & Vacant Portion For Tata-Subsidiary

The Gujarat Authority for Advance Ruling (AAR) has disallowed Input Tax Credit (ITC) of Goods and Services Tax (GST) paid on lease rental on all three counts viz. for constructing factory building on leased land as well as vacant portion of land and on repairs, maintenance and renovation of factory building. The bench of Mr. Vishal Malani (Member- Central Tax) and MS. Sushma Vora...

Sabarimala Gold Theft Case: Kerala High Court Grants Interim Protection From Arrest To Former Secretary Of Travancore Devaswom Board

The Kerala High Court has granted interim protection from arrest to the former Secretary of the Travancore Devaswom Board (TDB), who stands arrayed as the fourth accused in Sabarimala Gold theft case.Dr. Justice Kauser Edappagath passed the interim order. The case pertains to alleged irregularities in the entrustment and handling of gold-cladded Dwarapalakas and Peedam at the Sabarimala...

Kerala High Court Directs NTA To Incorporate Transwoman PhD Candidate's Self-Identified Name In JRF Certificate

The Kerala High Court on Friday (November 14) passed an interim direction to the National Testing Agency (NTA) to carry out correction in a transgender woman's certificate awarding her Junior Research Fellowship, so as to incorporate her self-identified, official name in it.The plea before Justice V.G. Arun was by Rithisha Rithu, the first transgender woman in Kerala to be admitted into a...

DGFT Issues Guidelines On Refunds & ITC For Exports Affected By Erstwhile CGST Rule 96(10)

Directorate General of Foreign Trade (DGFT) has issued a policy circular regarding refund claim or Input Tax Credit by affected exporters, where eligible as well as on redemption of Advance Authorisations impacted by the erstwhile Rule 96(10) of the CGST Rules, 2017. Rule 96(10) provided that a person cannot claim refund of Integrated Goods and Services Tax (IGST) paid on export of...

Karnataka High Court Asks State To File Comprehensive Report On Implementation Of Rights Of Persons With Disabilities Act, 2016

The Karnataka High Court on Friday directed the State government to file, within six weeks, a comprehensive report setting out the status of implementation of various provisions of the Rights of Persons With Disabilities Act, 2016. A division bench of Chief Justice Vibhu Bakhru and Justice C M Poonacha issued notice on a plea alleging non-compliance with the mandate of Sections 17,...

Bharat Aluminium Entitled To CENVAT Credit On Mining Services Used For Bauxite Extraction: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that Bharat Aluminium is entitled to CENVAT (Central Value Added Tax) Credit on mining services used for bauxite extraction. Dilip Gupta (President) and P. Anjani Kumar (Technical Member) agreed with the Principal Commissioner that since mining services were used for the extraction of...