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Section 112

Penalty on CHA Not Sustainable When Classification Dispute is Settled in Favour of Importer and No Misdeclaration is Established: CESTAT [Read Order]

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that penalty on a Customs House Agent (CHA) is not...

GSTAT revokes Staggered Filing of Appeals u/s 112, allows Unrestricted E-Filing from December 18...

Recovery Beyond 10% of Disputed GST Demand Satisfies S.107(6) Pre‑Deposit: Calcutta HC Remands ...

GST Appeal Filing till June 30, 2026 with 10% Deposit Condition: Orissa HC Allows Stay of Appellate...

Oppo Mobiles Entitled to Customs Duty Exemption on Imported Microphones & Receivers Used in PCBA:...

Orissa High Court Directs Re-evaluation of Time-Barred GST Appeals After Recent Notification [Read Order]

In a recent Goods and Services Tax (GST) case, the Orissa High Court set aside the orders rejecting tax appeals as time-barred and sent the cases back to the Appellate Authority for review. ...

Orissa High Court - Re-evaluation - Re-evaluation of Time-Barred - GST Appeals - GST Appeals After Recent Notification - TAXSCAN

GST Council: Max amount for Filing of Appeal shall be Reduced from Rs 25 crore to Rs 20 crore, says FM

In the 53rd GST council meeting, the FM said that the maximum amount for filing the appeal shall be reduced from Rs 25 crore to Rs 20 crore CGST pre-deposit to file the appeal before the appellate...

Whether Component of Interest is part of "Remaining Tax" u/s 112(8) of GST Act: Patna HC Seeks Response from State [Read Order]

The state was called and directed to submit a counter-affidavit within a week by the Patna High Court (HC), which is composed of Acting Chief Justice Chakradhari Sharan Singh and Jitendra Kumar. ...

Licensing Authority and Policy Relaxation Committee allowed two years to fulfil Export obligation: CESTAT quashes order against IND Synergy [Read Order]

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the order against IND Synergy as the licensing authority and Policy Relaxation Committee modified the...

Calcutta HC quashes Penalty imposed by Customs Dept for Past Offences without initiating Proceedings [Read Order]

A Single judge bench of the Calcutta High Court has quashed an order passed by the Customs department imposing penalty on the petitioner, Shri Dharanidhar Ghosh towards past offences without...

Penalty can't be Imposed If Some of the Goods lacks Inscription as per Invoice: CESTAT [Read Order]

The Central Excise and Service Tax Appellate Tribunal(CESTAT), Kolkata held that penalty cannot be imposed if some of the goods have no inscription as per invoice. The facts of the case are that on...