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[ Tribunals ]

Tribunals

Tribunal and commission updates from India's specialist legal forums.

[ Cestat ]

Same lamps from Spain and China cleared at invoice price: CESTAT quashes Rs 84 lakh duty on Diyas UK imports

After a Supreme Court remand ordering sequential valuation, the Principal Commissioner accepted the declared prices of identical and similar decorative lights from unrelated suppliers in Spain and China yet re-valued the UK consignments by the deductive method. The Tribunal found no attempt to show that the related-party link had affected the price, and set

By News Desk · 31 Oct 2026

[ Aptel ]

Discom gave nine months, the PPA allowed three: APTEL sends Rs 8.40 vs Rs 4.36 solar tariff fight back to KERC

A PPA runs from the date the Commission approves it, not the date it is signed, and a force majeure extension under Article 2.5.4 is capped at three months, the Tribunal held. With nothing on record on whether the 2 MW Tumkur project had crystallised its capital cost by 25 February 2017, the tariff goes back to KERC for a one-month inquiry while liquidated d

By News Desk · 31 Oct 2026

[ Cestat ]

Audit read one balance-sheet column and found Rs 13 lakh of wrong credit: CESTAT frees Kanpur Maruti dealer

Scrap sales and logistics charges are not services, but cancellation fees, insurance commission and mobile-van reimbursements are, the Allahabad bench held, cutting the taxable base from Rs 52 lakh to Rs 12 lakh. It then threw out the Rs 13,00,287 CENVAT demand as built on a half comparison and held that an interpretational dispute could not carry the extend

By News Desk · 31 Oct 2026

[ Nclat ]

Approved 100 per cent in 2022, zero votes in 2024: NCLAT lets IVR Prime creditors go to a third Form G

Vasu Buildcon said a limited remand on the Noida Authority claim could not reopen its CoC-approved plan for IVR Prime IT SEZ. The Principal Bench holds that a plan never approved under Section 31, remitted and then voted down, leaves the CoC free to return to the market. The plea of the suspended director that assignee homebuyers rigged the vote also fails.

By News Desk · 31 Oct 2026