![Immediate Re blocking of GST ITC Ledger after 1 year is Prima Facie Overreach of Rule 86A(2): Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/GST-ITC-ITC-Ledger-Prima-Facie-Delhi-High-Court-Taxscan.jpg "Immediate Re blocking of GST ITC Ledger after 1 year is Prima Facie Overreach of Rule 86A(2): Delhi HC [Read Order]")
Immediate Re blocking of GST ITC Ledger after 1 year is Prima Facie Overreach of Rule 86A(2): Delhi HC [Read Order]
The Delhi High Court ( HC ) has held that immediate re-blocking of the Goods and Service Tax ( GST ) Input Tax Credit ( ITC ) ledger after 1 year is...
![Classification of Goods cannot be changed merely because some parts were imported and cleared with a Separate Bill of Entry: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Classification-of-Goods-Goods-Separate-Bill-of-Entry-Bill-of-Entry-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Classification of Goods cannot be changed merely because some parts were imported and cleared with a Separate Bill of Entry: CESTAT [Read Order]")
![Audit Reports Are not an Order, No Bar on Filing VCES Declaration: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Audit-Reports-Audit-Report-Order-filing-VCES-Declaration-VCES-Declaration-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Audit Reports Are not an Order, No Bar on Filing VCES Declaration: CESTAT [Read Order]")
![Packing Charges have to be included in the Assessable Value: CESTAT Rules against Royal Enfield [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Packing-Charges-Assessable-Value-CESTAT-CESTAT-Rules-Customs-Excise-Service-Tax-Taxscan.jpg "Packing Charges have to be included in the Assessable Value: CESTAT Rules against Royal Enfield [Read Order]")
![Commissioner should issue Notice within Ninety days under CBLR on Receipt of Offence Report: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Commissioner-Notice-CBLR-Offence-Report-Delhi-High-Court-customs-customs-broker-taxscan.jpg "Commissioner should issue Notice within Ninety days under CBLR on Receipt of Offence Report: Delhi HC [Read Order]")
Inability to file Appeal due to Glitches on GST Portal: Offline Appeal shall be Permitted If No Other Method ‘Notified’ by Commissioner, rules Allahabad HC [Read Order]
“The taxing authorities cannot stop any assessee from claiming his statutory right, as provided under this Act in the garb of technicality.” A Single Bench of the Allahabad High Court, in a major...
![Inability to file Appeal due to Glitches on GST Portal: Offline Appeal shall be Permitted If No Other Method ‘Notified’ by Commissioner, rules Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Inability-Appeal-Glitches-GST-Portal-Offline-Appeal-Notified-Commissioner-rules-Allahabad-HC-TAXSCAN.jpg "Inability to file Appeal due to Glitches on GST Portal: Offline Appeal shall be Permitted If No Other Method ‘Notified’ by Commissioner, rules Allahabad HC [Read Order]")
Duty to Oil contained in Bunker Tank not mentioned in order: CESTAT sets aside Non-Speaking Order of Commissioner [Read Order]
In a recent case, the department in its order failed to mention the duty to oil contained in the Bunker Tank,the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal...
![Duty to Oil contained in Bunker Tank not mentioned in order: CESTAT sets aside Non-Speaking Order of Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Duty-to-Oil-contained-in-Bunker-Tank-order-CESTAT-sets-aside-Non-Speaking-Order-of-Commissioner-TAXSCAN.jpg "Duty to Oil contained in Bunker Tank not mentioned in order: CESTAT sets aside Non-Speaking Order of Commissioner [Read Order]")
Exemption available to Supply for Specific Govt. Project: CESTAT allows Cenvat Credit on Capital Goods [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) New Delhi bench has held that exemption available to supply for a specific government project and allows Cenvat credit on Capital...
![Exemption available to Supply for Specific Govt. Project: CESTAT allows Cenvat Credit on Capital Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Supply-Govt.-Project-CESTAT-Cenvat-credit-Capital-Goods-taxscan.jpg "Exemption available to Supply for Specific Govt. Project: CESTAT allows Cenvat Credit on Capital Goods [Read Order]")
![CBDT notifies New Application Form to Defer Appeal filing in Identical Cases [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/07/CBDT-Application-Form-Identical-Cases-taxascan.jpeg "CBDT notifies New Application Form to Defer Appeal filing in Identical Cases [Read Notification]")
Deeper Tariff Concessions under Customs Notification available Unconditionally to all Goods under Tariff Heading 851190 imported from ASEAN Countries: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) New Delhi has held that deeper tariff concessions under Customs Notification are available unconditionally to all goods under tariff...
![Deeper Tariff Concessions under Customs Notification available Unconditionally to all Goods under Tariff Heading 851190 imported from ASEAN Countries: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Tariff-Concessions-Customs-Notification-Goods-Tariff-Heading-ASEAN-Countries-CESTAT-taxscan.jpg "Deeper Tariff Concessions under Customs Notification available Unconditionally to all Goods under Tariff Heading 851190 imported from ASEAN Countries: CESTAT [Read Order]")
CESTAT upholds Penalty of Chairman/MD on Failure to ensure Proper Accounting of Finished Goods [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has upheld the penalty of the Chairman/Managing Director since he failed to ensure proper accounting of finished...
![CESTAT upholds Penalty of Chairman/MD on Failure to ensure Proper Accounting of Finished Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/CESTAT-Penalty-Chairman-MD-Accounting-Finished-Goods-taxscan.jpeg "CESTAT upholds Penalty of Chairman/MD on Failure to ensure Proper Accounting of Finished Goods [Read Order]")
Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that for the purpose of refund of the central excise duty, a unit located in a Special Economic Zone (SEZ)...
![Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/SEZ-Distinct-Entity-CESTAT-Excise-Duty-Refund-taxscan.jpg "Unit located in SEZ shall be treated as Distinct Entity: CESTAT quashes Order denying Excise Duty Refund [Read Order]")