![Customs Act Grants Unfettered Investigative Powers when there is an Infraction: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Patna-HC-Smuggling-Investigation-Judicial-interpretation-taxscan.jpg "Customs Act Grants Unfettered Investigative Powers when there is an Infraction: Patna HC [Read Order]")
Customs Act Grants Unfettered Investigative Powers when there is an Infraction: Patna HC [Read Order]
The Patna High Court has held in a recent judgement that the Customs Act, 1962 provides 'unfettered power' to investigate where there are reasons to...
![Consignee is Deemed Owner if Invoice or other Specified Document is Accompanying Goods: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Consignee-Consignee-is-Deemed-Owner-Consignee-is-Deemed-Owner-if-Invoice-Consignee-is-Deemed-Owner-if-Invoice-or-other-Specified-Document-taxscan-1.jpg "Consignee is Deemed Owner if Invoice or other Specified Document is Accompanying Goods: Allahabad HC [Read Order]")
CBIC issues Order under rule 5 of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Linear Alkyl Benzene [Read Order]
The central Board of Indirect Taxes and Customs (CBIC) vide CAVR Order No. 01/2023-Customs has issued Order under rule 5 of Customs (Assistance in Value Declaration of Identified Imported Goods)...
![CBIC issues Order under rule 5 of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Linear Alkyl Benzene [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CBIC-Order-Customs-Assistance-Value-Declaration-Identified-Imported-Goods-Linear-Alkyl-Benzene-TAXSCAN.jpg "CBIC issues Order under rule 5 of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Linear Alkyl Benzene [Read Order]")
GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]
The Authority for Advance Ruling (AAR), Uttar Pradesh has held that Goods and Services Tax (GST) is applicable on the Supervision Charges collected by the Electricity Distribution Company for...
![GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/GST-Supervision-Charges-Company-Electricity-Installation-Material-Exempt-Borne-Recipient-AAR-TAXSCAN.jpg "GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]")
Relief to Tata Motors: CESTAT quashes Denial of CENVAT Credit of Excise Duty on Ground of Genuine Disclosure of Transporters Copy of Invoice [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the denial of CENVAT credit of excise duty on the ground of genuine disclosure of the transporter's copy...
![Relief to Tata Motors: CESTAT quashes Denial of CENVAT Credit of Excise Duty on Ground of Genuine Disclosure of Transporters Copy of Invoice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-Tata-Motors-CESTAT-Denial-CENVAT-Credit-Excise-Duty-Ground-Genuine-Disclosure-Transporters-Copy-Invoice-TAXSCAN.jpg "Relief to Tata Motors: CESTAT quashes Denial of CENVAT Credit of Excise Duty on Ground of Genuine Disclosure of Transporters Copy of Invoice [Read Order]")
Hoodwinking Car Buyers with Inflated Insurance Expenses to Enriches Dealers and Agents by Bogus Claims to Defruad Exchequer : CESTAT Bench Delivers Different Opinions [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) bench delivered different opinions regarding the issue of car buyers with inflated insurance expenses to enrich...
![Hoodwinking Car Buyers with Inflated Insurance Expenses to Enriches Dealers and Agents by Bogus Claims to Defruad Exchequer : CESTAT Bench Delivers Different Opinions [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Hoodwinking-Car-Buyers-Insurance-Expenses-Enriches-Dealers-Agents-Bogus-Defruad-Exchequer-CESTAT-TAXSCAN.jpg "Hoodwinking Car Buyers with Inflated Insurance Expenses to Enriches Dealers and Agents by Bogus Claims to Defruad Exchequer : CESTAT Bench Delivers Different Opinions [Read Order]")
No requirement to follow Procedure under Rule 4A of Service Tax Rules in Absence of Head Office-Branch Office Basis: CESTAT [Read Order]
The Hyderabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that there is no requirement to follow the procedure under Rule 4A of the Service Tax Rules, 1994, since, there...
![No requirement to follow Procedure under Rule 4A of Service Tax Rules in Absence of Head Office-Branch Office Basis: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Service-Tax-Rules-Banking-charges-Invoice-Service-Tax-Input-service-distributor-excise-customs-taxscan.jpg "No requirement to follow Procedure under Rule 4A of Service Tax Rules in Absence of Head Office-Branch Office Basis: CESTAT [Read Order]")
Invoice Issued Beyond 14 days from Date of Completion of Service/Receipt of Payment: CESTAT sets aside Demand of Cenvat Credit [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the demand of Cenvat Credit on invoices issued beyond 14 days from the date of completion of...
![Invoice Issued Beyond 14 days from Date of Completion of Service/Receipt of Payment: CESTAT sets aside Demand of Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Invoice-Date-of-Completion-of-Service-Receipt-of-Payment-CESTAT-sets-aside-Demand-of-Cenvat-Credit-Completion-of-Service-Demand-of-Cenvat-Credit-Cenvat-Credit-taxscan.jpg "Invoice Issued Beyond 14 days from Date of Completion of Service/Receipt of Payment: CESTAT sets aside Demand of Cenvat Credit [Read Order]")
Typographical Error in Export Invoice: Bombay HC directs Sales Tax Dept to reconsider ITC Refund Application [Read Order]
The Bombay High Court (HC) presided by Justice Abhay Ahuja and Justice Nitin Jamdar directed the Sales tax department to reconsider the Goods and Services Tax (GST) Input Tax Credit (ITC) refund...
![Typographical Error in Export Invoice: Bombay HC directs Sales Tax Dept to reconsider ITC Refund Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Typographical-Error-in-Export-Invoice-Typographical-Error-Export-Invoice-Invoice-Export-Bombay-High-Court-Sales-tax-department-Sales-tax-ITC-Bombay-HC-directs-Sales-Tax-Dept-Taxscan-.jpg "Typographical Error in Export Invoice: Bombay HC directs Sales Tax Dept to reconsider ITC Refund Application [Read Order]")