![Karnataka HC dismisses Writ Petition challenging Constitutional Validity of VAT Notification by Authorities to Track Movement of Goods to Fix Tax Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Karnataka-High-Court-Writ-Petition-Constitutional-Validity-VAT-Notification-Track-Movement-Goods-Tax-Liability-VAT-taxscan.jpg "Karnataka HC dismisses Writ Petition challenging Constitutional Validity of VAT Notification by Authorities to Track Movement of Goods to Fix Tax Liability [Read Order]")
Karnataka HC dismisses Writ Petition challenging Constitutional Validity of VAT Notification by Authorities to Track Movement of Goods to Fix Tax Liability [Read Order]
The Karnataka High Court dismissed a writ petition challenging constitutional validity of Value Added Tax (VAT ) Notification by Authorities to track...
![Rejecting value at which Goods were Sold by Treating Assessee as Related Person u/s 4(4)(c) of Excise Act in absence of proper Test is Erroneous: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Goods-Sold-Assessee-Related-Person-Excise-Act-Test-is-Erroneous-SC-Supreme-Court-Taxscan.jpg "Rejecting value at which Goods were Sold by Treating Assessee as Related Person u/s 4(4)(c) of Excise Act in absence of proper Test is Erroneous: SC [Read Order]")
![CESTAT rejects Enhancement of Value on basis of NIDB data on allegation of Goods of Contemporaneous Import [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Enhancement-of-Value-NIDB-data-allegation-of-Goods-Goods-Contemporaneous-Import-Customs-Excise-Service-Tax-taxscan-.jpg "CESTAT rejects Enhancement of Value on basis of NIDB data on allegation of Goods of Contemporaneous Import [Read Order]")
![CHA cannot be Expected to Examine and Ensure Nature of Goods in Consignment: CESTAT Deletes Penalty u/s 114 Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CHA-Nature-of-Goods-Consignment-CESTAT-Penalty-Customs-Act-Taxscan.jpg "CHA cannot be Expected to Examine and Ensure Nature of Goods in Consignment: CESTAT Deletes Penalty u/s 114 Customs Act [Read Order]")
Payment of Tax and Penalty to Release Detained Goods Not “Admission”, Cannot be Sole Basis of GST Liability: Delhi HC [Read Order]
A division bench of the Delhi High Court has held that the payment of tax and penalty to release the detained goods shall not be treated as “admission” on the part of the assessee and the same cannot...
![Payment of Tax and Penalty to Release Detained Goods Not “Admission”, Cannot be Sole Basis of GST Liability: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Payment-of-Tax-Penalty-Goods-Payment-of-Tax-and-Penalty-Admission-GST-Liability-GST-Delhi-High-Court-taxscan.jpg "Payment of Tax and Penalty to Release Detained Goods Not “Admission”, Cannot be Sole Basis of GST Liability: Delhi HC [Read Order]")
![Transport/Supply of Goods is not “Sale”: Tripura HC quashes AO and Demand Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Transport-supply-of-goods-Tripura-HC-AO-Demand-Notice-TAXSCAN.jpg "Transport/Supply of Goods is not “Sale”: Tripura HC quashes AO and Demand Notice [Read Order]")
Factory Gate being Place of Removal, Cost of Transportation collected in addition to Price of Goods to be excluded from Assessable Value: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench ruled that Factory gate being place of removal and cost of transportation collected in addition to price of goods is...
![Factory Gate being Place of Removal, Cost of Transportation collected in addition to Price of Goods to be excluded from Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Factory-Gate-Place-of-Removal-Cost-of-Transportation-Transportation-Price-of-Goods-Assessable-Value-CESTAT-excise-customs-service-tax-Taxscan.jpg "Factory Gate being Place of Removal, Cost of Transportation collected in addition to Price of Goods to be excluded from Assessable Value: CESTAT [Read Order]")
Value of Goods Declared for Central Excise Purpose shall be Considered before Concluding upon under Invoicing of Products: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai Bench, has recently in an appeal filed before it, held that the value of goods declared for central excise purpose shall be considered before...
![Value of Goods Declared for Central Excise Purpose shall be Considered before Concluding upon under Invoicing of Products: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Goods-Products-ITAT-taxscan.jpg "Value of Goods Declared for Central Excise Purpose shall be Considered before Concluding upon under Invoicing of Products: ITAT [Read Order]")
Pre-Shipment Inspection Certificate mandatory at the Time of Clearance of Goods by an Importer, Steamer Agent has No Locus of responsibility: CESTAT sets aside Customs penalty u/s 112(a) [Read Order]
The pre-shipment inspection certificate is mandatory at the time of clearance of the goods by an importer, any other person including Steamer Agent has no locus of responsibility, the Chennai bench...
![Pre-Shipment Inspection Certificate mandatory at the Time of Clearance of Goods by an Importer, Steamer Agent has No Locus of responsibility: CESTAT sets aside Customs penalty u/s 112(a) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Pre-Shipment-Inspection-Certificate-mandatory-Goods-Importer-Steamer-Agent-Locus-CESTAT-Customs-penalty-taxscan.jpeg "Pre-Shipment Inspection Certificate mandatory at the Time of Clearance of Goods by an Importer, Steamer Agent has No Locus of responsibility: CESTAT sets aside Customs penalty u/s 112(a) [Read Order]")
No Fine or Penalty to be Imposed When Goods not Liable for Tax Imposition or Confiscation: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench has recently, in an appeal filed before it, held that no fine or penalty can be imposed when the goods in question...
![No Fine or Penalty to be Imposed When Goods not Liable for Tax Imposition or Confiscation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Fine-Penalty-Goods-Tax-Imposition-CESTAT-taxscan.jpg "No Fine or Penalty to be Imposed When Goods not Liable for Tax Imposition or Confiscation: CESTAT [Read Order]")
![When the Goods Imported are not Prohibited, No Confiscation u/s 111(d): CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Goods-Imported-Confiscation-CESTAT-taxscan.jpg "When the Goods Imported are not Prohibited, No Confiscation u/s 111(d): CESTAT [Read Order]")