- Clandestine Removal cannot be confirmed merely on the basis of Statement of a Few Transporters: Bombay HC
A division bench of the Bombay High Court has held that the charges of clandestine removal cannot be confirmed on the basis of statement of a few transporters under the provisions of Central Excise Act, 1944.
- GST: Custodial Interrogation is justifiable If Charges against Accused are Cheating in Massive Evasion Cases, rules Punjab & Haryana HC
While dismissing an application for anticipatory bail by an accused for a GST scam, the Punjab and Haryana High Court has held that custodial interrogation can be allowed if the charges against the accused are of cheating and the amount involved is massive.
- GST Refund Claim cannot be Allowed If Not corroborated by Documentary Evidence: Jharkhand HC
A division bench of the Jharkhand High Court has held that the GST refund claims are not allowable if the same are not supported by documentary evidence under the provisions of the Central Goods and Services Tax Act, 2017.
- Importer of Goods is not ‘Owner’, Not Eligible for Provisional Release of Seized Goods under Customs Act: Bombay HC
A division bench of the Bombay High Court has held that an importer of the goods cannot be treated as an “owner” of the goods for the purpose of provisional release of goods under section 110A of the Customs Act.
- GST Portal Issues Advisories on New Functionalities
The Goods and Services Tax Network (GSTN) has issued various advisories on the new functionalities uploaded on the GST portal till August 2022.
- Antecedents cannot be Evidence for alleged Undervaluation of Goods: CESTAT grants relief to Granite India
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai granted relief to Granite India and held that antecedents cannot be evidence for alleged undervaluation of goods.
- CESTAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during the previous week from September 4 to September 10, 2022.
Read Morehttps://www.taxscan.in/delay-of-135-days-due-to-misplacement-of-assessment-order-by-advocate-itat-condones-delay/204273/
