Articles by this Author
Excise Duty
Excise Duty
Deemed exports would be treated as physical exports for the purpose of claiming refund under the Cenvat Credit Rules, 2004
Excise Duty
Excise Duty
No personal penalty can be imposed on employees when penalty on Company is set aside
Service Tax
Service Tax
Unjust Enrichment not applicable on refund of Service tax paid when no services are received under reverse charge
Service Tax
Service Tax
Input service distributor is not required to be a manufacturer or output service provider to avail Cenvat credit
Goods and Services Tax
Goods and Services Tax
No waiver of penalty under Amnesty Scheme for false maintenance of Books and Accounts if there is no tax deficiency
Custom Duty
Custom Duty
Department cannot take a stand contrary to instructions of CBEC
Goods and Services Tax
Goods and Services Tax
Adjustment of Input Tax credit in respect of issuance of Debit Note or Credit Note related to discounts
Service Tax
Service Tax
Date of refund filed even though with wrong authority, has to be treated as relevant date
Excise Duty
Excise Duty
Amalgamated Company can avail Cenvat Credit lying in the books of Amalgamating Company
Custom Duty
Custom Duty
Recovery proceedings against assets of another unit of Group Companies is not permissible in absence of evidence that entire import was at instance of Group Companies
Company Law
Company Law
MCA issues Order for removal of difficulties related to appointment of auditors in Partly Government Companies
Excise Duty
Excise Duty
Once the adjudication order to pay duty is set aside, sums paid in pursuance of the said order, would be automatically refundable
Custom Duty
Custom Duty
Exporter not barred from seeking determination of Brand Rate of drawback even if he already applied at all India rates
Service Tax
Service Tax
