Delhi High Court stayed the provisional attachment of the petitioner’s bank account, allowing filing of appeal against assessment order without further pre-deposit, pending departmental ...

DGFT revises the unit of measurement for key import inputs in Metformin HCL production. The update clarifies UOM expression without altering prescribed input ...

The authority permitted withdrawal of the advance ruling application without examining its merits. The matter was disposed of with no findings on the issues ...

The ruling held that bundling premix tea with various tea products is not naturally bundled and therefore constitutes mixed supply. The tax rate applicable is 5%, with the highest-rate principle ...

The new customs notification revises tariff value tables for oils, metals, and areca nuts, confirming no change in existing rates. It maintains consistency in import valuation under the Customs ...

Delhi High Court held that interest must be paid after refund re-credit was delayed because PMT-03 did not reflect due to technical glitches. Court directed authorities to process and sanction ...

The Tribunal refused to condone a 441-day delay, ruling that failure to monitor appeal filing cannot constitute sufficient cause. The case underscores that professional lapses and lack of diligence ...

Explains why the three laws apply different export tests and highlights the unified approach needed to avoid refund losses, FEMA violations, and tax ...

The Court held that adjudication by an officer who had previously conducted an audit on the same issue displayed a pre-disposed mind, setting aside the impugned order for independent ...

The Court held that a provisional attachment order under Section 83 ceases to operate after one year. As the order had expired, the bank and Sub-Registrar were directed not to restrict ...

The Court noted that the writ petition challenging alleged fraudulent ITC was dismissed but allowed additional time to pursue a statutory appeal. The ruling permits the appeal to be filed without ...

The Court held that a provisional bank account attachment under Section 83 had lapsed because the statutory one-year validity period had already expired. It ordered de-freezing of the account while ...