This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in No Mandate under Rule 5 of CCR that Registration Should be Condition for Refund of Accumulated Credit: CESTAT The Commissioner

The Supreme court dismissed the special leave petition of income tax department against the Karnataka renewable energy development which was filed with a delay of 104 days. The Special leave petition was arisen from the

The Supreme Court observed that States have power to levy excise duty only in respect of the alcoholic liquor for human consumption. Alcoholic liquors other than for human consumption have been left to the Central

The High Court of Himachal Pradesh in two petitions of the common question of law involved, granted bail to the accused allegedly involved in the 14.33 Cr. scam. It has been alleged that the petitioners

The Delhi High Court, in a major relief to LG, has directed the Central Processing Center to determine and process the Income Tax Refund due to LG Electronics in accordance with the law after the

The Calcutta High Court has recently ruled that the circular issued by the Central Board of Indirect taxes and Customs (CBIC) excluding the requirement of pre-show cause notice is directory and discretionary and the principles

The Supreme Court has held that no Income Tax Deduction is payable on Pharmaceutical Companies gifting freebies to doctors. The Central Board of Direct Taxes (CBDT) issued a circular5, which clarified that expenses incurred by

The Madras High Court has  directed the taxpayer to request customers to issue appropriate credit notes to neutralise alleged excess GST payment as litigation is barred by Limitation. It is the case of the petitioner,

A two-judge bench of the Allahabad High Court comprising Justices Surya Prakash Kesarwani and Jayant Banerji, while considering a Public Interest Litigation (PIL) has referred the matter to a larger bench headed by the Chief

A division bench of the Punjab and Haryana High Court has held that a discrepancy in the quantity of goods mentioned in the E-Way Bill under GST cannot attract Section 129 of the CGST Act,

A division bench of the Bombay High Court, while considering a petition by Originative Trading Private Limited, directed the Commissioner to furnish a certified copy of the opinion formed by the Commissioner before filing an

The Supreme Court last week held that the benefit of the first proviso to Section 129E of the Customs Act, 1962 before substitution, whereby the Appellate Tribunal was vested with the power to dispense with

The Allahabad High court has held that Anticipatory Bail does not arise for an offence which is bailable, but for non-bailable and cognizable offences. The anticipatory bail application under Section 438 of the Code of

The Supreme Court (SC) of India condoned a delay of 707 days in income tax refiling and directed the Delhi High Court (HC) to consider appeal on merits. The appellant/Revenue is aggrieved by the order

The Chartered Accountants in India wrote a letter to Prime Minister Modi asking to hold back income tax officials instructed to take “all possible actions” to plug revenue-shortfall. A letter jointly issued by the Bombay