Aiswarya Krishnadas
ITAT Weekly Round Up
This is the weekly round of the Income Tax Appellate Tribunal ( ITAT ) that were published at Taxscan.in from February 24, 2024 to March 1, 2024 are...
![ITAT rules omission to sign assessment order by AO cannot be cured by relying on Section 292B of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Mumbai-Income-Tax-ITAT-rules-ITAT-rules-omission-TAXSCAN.jpg "ITAT rules omission to sign assessment order by AO cannot be cured by relying on Section 292B of Income Tax Act [Read Order]")
![Advance Ruling cannot be given on Assumed Scenarios in Absence of Relevant Documents: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/AAR-Karnataka-AAR-Ruling-on-Assumed-Scenarios-GST-AAR-Document-Requirements-GST-Rulings-on-Hypothetical-Scenarios-Taxscan.jpg "Advance Ruling cannot be given on Assumed Scenarios in Absence of Relevant Documents: AAR [Read Order]")
![Payment of VAT/Sales Tax on deemed sales not Conclusive for Service Tax Exclusion: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Payment-of-VAT-Sales-Tax-on-Deemed-SaleS-Service-Tax-Exclusion-CESTAT-TAXSCAN.jpg "Payment of VAT/Sales Tax on deemed sales not Conclusive for Service Tax Exclusion: CESTAT [Read Order]")
Maximum Three Adjournments Permitted during Appellate Hearings: CESTAT quashes appeal for Violation of Rule 20 of CESTAT procedural rules [Read Order]
The Allahabad bench of Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed appeal due to violation of Rule 20, as maximum of three adjournments permitted during appellate hearings. ...
![Maximum Three Adjournments Permitted during Appellate Hearings: CESTAT quashes appeal for Violation of Rule 20 of CESTAT procedural rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Allahabad-CESTAT-Quashes-appeal-Violation-of-Rule-20-TAXSCAN.jpg "Maximum Three Adjournments Permitted during Appellate Hearings: CESTAT quashes appeal for Violation of Rule 20 of CESTAT procedural rules [Read Order]")
Misclassifying Goods and Fraudulently Availing benefit of License: CESTAT imposes Penalty u/s 114 AA of Customs Act [Read Order]
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) imposed a penalty under Section 114AA of the Customs Act, 1962, for misclassifying goods and fraudulently...
![Misclassifying Goods and Fraudulently Availing benefit of License: CESTAT imposes Penalty u/s 114 AA of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Customs-CESTAT-Imposes-Penalty-TAXSCAN.jpg "Misclassifying Goods and Fraudulently Availing benefit of License: CESTAT imposes Penalty u/s 114 AA of Customs Act [Read Order]")
GST Proper Officer Fails to Consider Taxpayer's Detailed Reply: Delhi HC directs Re-adjudication [Read Order]
In a major ruling the Delhi High Court has directed re-adjudication after the Goods and Service Tax ( GST ) Proper Officer failed to consider the taxpayer's detailed reply. The Petitioner impugned...
![GST Proper Officer Fails to Consider Taxpayers Detailed Reply: Delhi HC directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/GST-Delhi-High-Court-Taxpayers-Detailed-Reply-Readjudication-TAXSCAN.jpg "GST Proper Officer Fails to Consider Taxpayers Detailed Reply: Delhi HC directs Re-adjudication [Read Order]")
Continuation of Prohibition Order in violation of rule 11(a) of CBLR: CESTAT quashes Revocation of CB License [Read Order]
In a major ruling, the Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed the revocation of the customs broker's license, asserting that the continuation of...
![Continuation of Prohibition Order in violation of rule 11(a) of CBLR: CESTAT quashes Revocation of CB License [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Continuation-Prohibition-Order-CBLR-CESTAT-Revocation-of-CB-License-taxscan.jpg "Continuation of Prohibition Order in violation of rule 11(a) of CBLR: CESTAT quashes Revocation of CB License [Read Order]")
Extended limitation Period doesn't apply to De-bonding Post Central Excise Verification: CESTAT [Read Order]
The two member bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad, observed that the larger limitation Period doesn't apply to de-bonding post central excise...
![Extended limitation Period doesnt apply to De-bonding Post Central Excise Verification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Ahmedabad-Central-Excise-Verification-Central-Excise-verification-de-bonding-De-bonding-post-excise-verification-CESTAT-Taxscan.jpg "Extended limitation Period doesnt apply to De-bonding Post Central Excise Verification: CESTAT [Read Order]")
Identical or Similar Imported Goods evaluated at Substantially Higher Values in comparable Transactions are assessed under Rule 12 of CESTAT procedural rules: CESTAT [Read Order]
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the Identical or Similar Imported Goods Evaluated at Substantially Higher Values in Comparable...
![Identical or Similar Imported Goods evaluated at Substantially Higher Values in comparable Transactions are assessed under Rule 12 of CESTAT procedural rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Ahmedabad-CESTAT-Rule-12-assessment-Customs-valuation-Rule-12-CESTAT-Imported-goods-valuation-disputes-Taxscan.png "Identical or Similar Imported Goods evaluated at Substantially Higher Values in comparable Transactions are assessed under Rule 12 of CESTAT procedural rules: CESTAT [Read Order]")
No suppression of fact to Evade payment of service tax: CESTAT upholds Service Tax Exemption of Manpower Supply to Hospitals [Read Order]
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has allowed the exemption of service tax for manpower supply to hospitals, emphasizing the importance of not...
![No suppression of fact to Evade payment of service tax: CESTAT upholds Service Tax Exemption of Manpower Supply to Hospitals [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Service-Tax-Service-Tax-Exemption-TAXSCAN.jpg "No suppression of fact to Evade payment of service tax: CESTAT upholds Service Tax Exemption of Manpower Supply to Hospitals [Read Order]")