Javed Akhtar Vs CCGST, Mumbai West (CESTAT Mumbai) The issue involved in this Appeal is whether the appellant is entitled for refund of service tax paid under protest without challenging the assessment proceedings, which was held to be not payable by authorities concerned in an appeal of another assessee of the very same transaction? The […]
Tarakeswar Estate Vs Union of India & Ors. (Calcutta High Court) The petitioner has challenged the impugned assessment order dated 20th March, 2021 under Section 143(3) of the Income Tax Act, 1961 relating to assessment year 2018-2019, mainly on the ground of violation of principle of natural justice as well as total non-application of mind […]
CESTAT ruled that the proposal for confiscation and penalty cannot be segregated from duty demand and therefore the proceedings for confiscation and imposition of penalty cannot be sustained.
CESTAT allowed the refund of 4% of Special Additional Duty. Further, held that if two reasonable constructions of a taxing provision are possible then that construction which favours the assessee must be adopted.
Suvikram Plastex Pvt Ltd Vs CCT (CESTAT Bengalore) Transition of unutilised Input Tax Credit could be allowed only in respect of taxes and duties which were subsumed in the new GST Law. Admittedly, the three types of Cess involved before us, namely Education Cess, Secondary and Higher Education (SHE) Cess and Krishi Kalyan Cess were […]
Premprakash Bansal Vs State of Maharashtra (Bombay High Court) Heard learned Counsel for the parties. 2. Apprehending arrest in Crime No. 0178 of 2021 registered with APMC Police Station, Navi Mumbai for the offences punishable under Section 420, 406 and 34 of the I.P.C, Applicant seeks pre-arrest bail. 3. On 10th August, 2021, this Court declined […]
The order of confiscation with an option for redemption fine and penalty for importer not having Importer Exporter Code (IEC) number is invalid as there is no violation of procedure under Foreign Trade Policy if goods imported for personal use against Bill of Entry without having IEC.
S.R. Steel Vs State of U.P. (Allahabad High Court) In the peculiar facts of the present case as have been noted above, we lift the bar of alternative remedy as we find that the petitioner’s GST registration was cancelled without issuance of any prior show cause notice. Also, the delay is largely on account of […]
Traco Cable Company Ltd. Vs Commissioner of Respondent Central Excise (CESTAT Bangalore) The first question as to whether the supplementary invoices relate to the date of original clearance or the date on which the supplementary invoice was raised has been decided by the Supreme Court in Steel Authority of India. Accordingly, interest under Section 11AB […]
In re Northern Coalfields Ltd. (GST AAR Madhya Pradesh) The applicant in response of the queries raised sent a letter dated 30.10.2020 stating that – The applicant wishes to seek advance ruling on some other issues also. Thus instead of removing the defect in this application, the applicant seek the liberty to file fresh application […]
