Introduction The Supreme Court of India in HT Media Ltd. v. Principal Commissioner of Goods and Service Tax, Civil Appeal Nos. 23525-23526 of 2017, 2026 INSC 66, decided on 16.01.2025, addressed the distinction between administrative facilitation and statutory “Event Management Services” under the Finance Act, 1994. The Court set aside a CESTAT order that had…
Introduction Customs classification disputes often appear technical, but they lie at the intersection of statutory interpretation, fiscal discipline, and commercial reality. Another topic repeatedly discussed by judges of the Supreme Court of India involved in Commissioner of Customs (Import) v M/s Welkin Foods (2026) (hereinafter referred to as the “judgment”) was whether imported goods should…
Amendment to CESTAT Appeal Forms – reg
- 2014-12-19
