![Appellate Authority cannot Travel Beyond Allegation of Show Cause Notice: Calcutta HC orders to Consider Submissions on ITC Filing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Appellate-Authority-cannot-Travel-Beyond-Allegation-of-Show-Cause-Notice-Calcutta-High-Court-Calcutta-High-Court-orders-to-Consider-Submissions-on-ITC-Filing-Taxscan.jpg "Appellate Authority cannot Travel Beyond Allegation of Show Cause Notice: Calcutta HC orders to Consider Submissions on ITC Filing [Read Order]")
Appellate Authority cannot Travel Beyond Allegation of Show Cause Notice: Calcutta HC orders to Consider Submissions on ITC Filing [Read Order]
A division Bench of the Calcutta High Court ordered the Original Authority to consider submissions on Input Tax Credit (ITC) filing and observed that...
![Refund Claim u/s 54 of CGST Act can be File by a Person who Borne Incidence of Tax: Calcutta HC allows Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Claim-Refund-CGST-Act-CGST-Borne-Incidence-of-Tax-Tax-Calcutta-High-Court-Calcutta-High-Court-allows-Refund-Taxscan.jpg "Refund Claim u/s 54 of CGST Act can be File by a Person who Borne Incidence of Tax: Calcutta HC allows Refund [Read Order]")
![CA Certificate is Not Enough to Prove Incidence of Duty: CESTAT Remand Matter to Original Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CA-Certificate-is-Not-Enough-to-Prove-Incidence-of-Duty-CESTAT-Remand-Matter-to-Original-Authority-TAXSCAN.jpg "CA Certificate is Not Enough to Prove Incidence of Duty: CESTAT Remand Matter to Original Authority [Read Order]")
![Refund on Unutilised Cenvat Credit Calculated as Per Prescribed Format Under Cenvat Credit Rules: CESTAT allows Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-on-Unutilised-Cenvat-Credit-Prescribed-Format-Under-Cenvat-Credit-Rules-Cenvat-Credit-Cenvat-Credit-Rules-CESTAT-allows-Refund-CESTAT-Refund-Taxscan.jpg "Refund on Unutilised Cenvat Credit Calculated as Per Prescribed Format Under Cenvat Credit Rules: CESTAT allows Refund [Read Order]")
Low Aromatic White Spirit is Classifiable under Light Oil and Preparations: CESTAT Confirms Setting Aside Confiscation
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed setting aside of confiscation and held that low aromatic white spirit is classifiable under Light Oil...
Delay in Considering Statutory Appeal by CIT(A): Chhattisgarh HC Directs to Decide Appeal within 90 Days [Read Order]
A Single Bench of the Chhatisgarh High Court directed the department to decide the appeal within 90 days since the Commissioner of Income Tax Appeal delayed considering the statutory appeal. ...
![Delay in Considering Statutory Appeal by CIT(A): Chhattisgarh HC Directs to Decide Appeal within 90 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Delay-in-Considering-Statutory-Appeal-Statutory-Appeal-Chhatisgarh-High-Court-Appeal-within-90-Days-taxscan.jpg "Delay in Considering Statutory Appeal by CIT(A): Chhattisgarh HC Directs to Decide Appeal within 90 Days [Read Order]")
Delhi HC upholds Penalty Imposed on Overseas Entity Seville Products Limited for Customs Duty Evasion [Read Order]
A Division Bench of the High Court of Delhi upheld the penalty imposed on M/s Seville Products Limited for its involvement in customs duty evasion. The court dismissed the appeals filed by the...
![Delhi HC upholds Penalty Imposed on Overseas Entity Seville Products Limited for Customs Duty Evasion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Delhi-HC-upholds-Penalty-Imposed-Overseas-Entity-Seville-Products-Limited-for-Customs-Duty-Evasion-TAXSCAN.jpg "Delhi HC upholds Penalty Imposed on Overseas Entity Seville Products Limited for Customs Duty Evasion [Read Order]")
No IGST on Services Rendered by McDonalds India to Holding Company: Delhi HC Quashes Demand [Read Order]
While entertaining the petition filed by the McDonald’s India Pvt. Ltd., the bench of Justice Bibhu Bakhru and Justice Amit Mahajan of Delhi High Court observed that the Appellate Authority did not...
ITAT Allows Interest on Refund u/s 244A of Finance Act, 2016: A Matter of Fairness and Equity [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) recently allowed interest on refund under Section 244A of the Finance Act 2016 as a matter of fairness and equity. Upon perusal of the...
![ITAT Allows Interest on Refund u/s 244A of Finance Act, 2016: A Matter of Fairness and Equity [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Allows-Interest-on-Refund-Interest-on-Refund-Interest-Refund-Finance-Act-Equity-Taxscan.jpg "ITAT Allows Interest on Refund u/s 244A of Finance Act, 2016: A Matter of Fairness and Equity [Read Order]")
No Prejudice to Taxpayer on Non-Formation of GSTAT: Calcutta HC stays Recovery Proceedings [Read Order]
The Calcutta High Court stayed the recovery proceedings as no prejudice to the taxpayer was caused by non-formation of the Goods and Service Tax Appellate Tribunal (GSTAT). The intra-court appeal...
![No Prejudice to Taxpayer on Non-Formation of GSTAT: Calcutta HC stays Recovery Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Prejudice-to-Taxpayer-on-Non-Formation-of-GSTAT-Calcutta-High-Court-stays-Recovery-Proceedings-Taxpayer-GSTAT-GST-Calcutta-High-Court-Recovery-Proceedings-Taxscan.jpg "No Prejudice to Taxpayer on Non-Formation of GSTAT: Calcutta HC stays Recovery Proceedings [Read Order]")
GST Dept Cannot Ignore the Refund allowed on Zero Rated Supply because of Appeal to be Filed: Delhi HC [Read Order]
The Delhi High Court has held that the Goods and Service Tax (GST) department cannot ignore the refund allowed on zero-rated supply because of an appeal to be filed against the said order. M/s...
![GST Dept Cannot Ignore the Refund allowed on Zero Rated Supply because of Appeal to be Filed: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/GST-Dept-Cannot-Ignore-the-Refund-GST-department-GST-Refund-Zero-Rated-Supply-Appeal-Delhi-High-Court-Taxscan.jpg "GST Dept Cannot Ignore the Refund allowed on Zero Rated Supply because of Appeal to be Filed: Delhi HC [Read Order]")