Advika Dwivedi
Guide to Master GSTR-9 and GSTR-9C for F.Y. 2024-25
As a result of the introduction of the Goods and Services Tax (GST) regime in India, every eligible business is required to file an annual return...
![No Consignment Note, No GTA Tax: CESTAT Sets Aside Service Tax Demands on Indian Tobacco Traders [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110467-indian-tobacco-traders-taxscan.jfif "No Consignment Note, No GTA Tax: CESTAT Sets Aside Service Tax Demands on Indian Tobacco Traders [Read Order]")
![Failure to issue SCN within One Year: Delhi HC Orders Release of Seized Gold Jewellery [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111586-scn-delhi-hc-gold-jewellery-taxscan.webp "Failure to issue SCN within One Year: Delhi HC Orders Release of Seized Gold Jewellery [Read Order]")
![Service Tax Demand on Ocean Freight Quashed: Karnataka HC Follows Madras HC Judgment [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/250x150_2111232-service-tax-demand-ocean-freight-quashed-karnataka-hc-madras-hc-taxscan.jfif "Service Tax Demand on Ocean Freight Quashed: Karnataka HC Follows Madras HC Judgment [Read Order]")
Face-Recognition Systems Classify as Automatic Data Processing Machines Under Tariff Heading 8471: CESTAT [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has held that face-recognition access control systems qualify as Automatic Data Processing Machines (ADP Machines)...
![Face-Recognition Systems Classify as Automatic Data Processing Machines Under Tariff Heading 8471: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110345-face-recognition-system-automatic-data-processing-machines-taxscan.webp "Face-Recognition Systems Classify as Automatic Data Processing Machines Under Tariff Heading 8471: CESTAT [Read Order]")
Concrete Mix Produced at Metro Site not Excisable as RMC: CESTAT Sets Aside Duty and Penalties [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal, Bengaluru (CESTAT), held that the product manufactured at the project site did not satisfy the standards of Ready Mix Concrete...
![Concrete Mix Produced at Metro Site not Excisable as RMC: CESTAT Sets Aside Duty and Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109487-concrete-mix-metro-site-excisable-rmc-cestat-duty-penalties-taxscan.webp "Concrete Mix Produced at Metro Site not Excisable as RMC: CESTAT Sets Aside Duty and Penalties [Read Order]")
58g Gold Chain Seized from Saudi Passenger, No SCN issued: Delhi HC Orders Fresh Personal Hearing [Read Order]
The Delhi High Court has held that the alleged waiver of a Show Cause Notice (SCN) in a 58 gram gold seizure matter was not legally valid, directing the Customs Department to grant a fresh personal...
![58g Gold Chain Seized from Saudi Passenger, No SCN issued: Delhi HC Orders Fresh Personal Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111072-gold-chain-seized-no-scn-issued-delhi-hc-taxscan.jfif "58g Gold Chain Seized from Saudi Passenger, No SCN issued: Delhi HC Orders Fresh Personal Hearing [Read Order]")
Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Allahabad (CESTAT) held that a service tax demand raised solely on the basis of discrepancies between ST-3 returns and Form 26AS data cannot...
![Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110240-extended-limitation-discrepancies-st-3-returns-form-26as-data-mismatch-cestat-taxscan.webp "Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]")
Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the department failed to prove any diversion of export goods into the domestic market, leading to...
![Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110968-diversion-export-goods-domestic-market-cestat-excise-customs-demands-sez-manufacturer-taxscan.webp "Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]")
![Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109489-gold-smuggling-taxscan.jfif "Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]")
CESTAT Erred in Ignoring Existing Deposits: Delhi HC Rules Deposits already with Customs Bar Dismissal of Appeals
The Delhi High Court has held that appeals cannot be dismissed for non-payment of pre-deposit when significant sums already lie with the Customs Department, ruling that such existing deposits...
