Bank guarantee required to de-freeze bank account provisionally attached cannot include interest and penalty payable.
Mitansh Impex v. State of Gujarat – [2022] 144 taxmann.com 87 (Gujarat).
Customs – Sec. 48 – Order of NCLAT holding that an issuance of Moratorium Order under Insolvency and Bankruptcy Code, 2016, assets in form of uncleared cargo lying with customs for past many years could not be alienated by Customs Department by auctioning them, could not be interfered with.
Commissioner of Customs v. Ram Swarup Industries Ltd. – [2022] 144 taxmann.com.
Central Excise – Blending of turpentine oil in furnace oil with electric motor for reducing viscosity and selling same under different name and brand would amount to manufacture.
SRK Petrochemicals Ltd. v. Commissioner of Central Excise (Chandigarh) – [2022] 144 taxmann.com 22 (SC).
ICEGATE helpdesk is functional for redressal of RoDTEP related grievance.
Trade Notice No. 20.2022-23 dated 31-10-2022.
Goods correctly detained as description of goods & tax rate mentioned in document is different from goods transported.
Shrimali Industries (P.) Ltd. v. State of Rajasthan – [2022] 143 taxmann.com 438 (Rajasthan).