The unorganized sector in India constitutes a significant portion of the workforce, accounting for around 80% of the total workforce. However, workers in this sector face numerous challenges, including low wages, poor working conditions, and a lack of social security measures.
Whether refund can be rejected without putting the appellant on notice for the ground on which refund was rejected. Insofar as the rejection of refund of Rs.13,77,971/- is concerned, the appellant were not issued with a show cause notice for the ground on which the same was rejected. The appellant did not get opportunity to present their case
Commissioner of Central Excise Vs Ultra Tech Cement Limited (CESTAT Kolkata) Respondent submits that when the demand itself is not sustainable, the question of imposing penalty does not arise. He further submits that the impugned order has erroneously invoked the extended period of limitation under Section 11A(1) of the Act on the ground of willful […]
In this case Tribunal had remanded the matter to the Original Authority as it was passed in the violation of principles of natural justice and therefore being not sustainable.
ITAT Chennai held that when assessee has explained the source for excess stock found during the course of survey, then, income offered towards excess stock cannot be treated as unexplained investment u/s. 69B of the Act.
Gujarat High Court held that re-opening sought on the basis of assessment record without any fresh tangible material is unsustainable in law.
Issue involved in this case is valuation of waste/bye-product and the applicability of cum-duty price for the goods cleared. There is no dispute regarding liability of Central Excise duty.
CESTAT Delhi held that maintenance of pipelines are not exempted under any notification or provision or circular. Accordingly, the same is taxable under the category of ‘management, maintenance and repair’ services.
All applicants desirous of seeking registration as a Custodian are now required to submit their applications online only, through SEBI Intermediary Portal at https://siportal.sebi.gov.in.
ITAT Mumbai held that compensation paid by the builder for facing hardship during redevelopment of flats is in nature of capital receipts and accordingly not liable to tax.
