Seeks to amend notification 8/2020-Customs, dated 02.02.2020 to continue/provide health cess exemption on import of goods for use in the manufacture of X-ray machines MINISTRY OF FINANCE (Department of Revenue) Notifications No. 18/2023-Customs Dated : 29th March, 2023 G.S.R.236(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 […]
Seeks to amend notification 50/2017-Customs dated 30.06.2017 to continue/provide BCD exemption on import of specific textile machineries parts & raw materials for manufacture of goods to be supplied in connection with the purposes of off-shore oil exploration or exploitation medicines of rare diseases and goods for use in the manufacture of X-ray machines. MINISTRY OF […]
In re Sankalp Facilities and Management Services Pvt. Ltd. (GST AAAR Gujarat) Whether the appellant is liable to pay GST on manpower services provided to the Central Government, State Government, Local authorities, Governmental authorities and Government entities? AAAR held the manpower supply by the appellant for housekeeping, cleaning, security, data entry operators etc. to various […]
Admittedly, if a search is conducted by applying Section 153A of the Income Tax Act, there should be a specific authorization. In the instant case, admittedly, there is no warrant authorization to conduct search as per Section 132 of the Income Tax Act on the petitioner.
CESTAT Mumbai remands customs appeal on service date ambiguity. Order-in-Original service method not specified. Time-bar decision reconsidered.
Light & Electronics Vs Odisha Sales Tax Tribunal (Orissa High Court) The reasons put forth in the application for condonation of delay before the Tribunal was that the Lawyer handling the case had suffered from serious illness and ultimately died on 6th August, 2012. Papers had been entrusted to such Advocate to file the appeal […]
Amount already deposited by petitioner (as interest under protest) during stage of investigation against amount payable under Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019.
Explanation about illness of counsel is not supported by medical certificate. Consequently, Court is not inclined to condone delay in filing revision case
Glider Technologies Vs Commissioner of Customs Cochin-Cus (CESTAT Bangalore) Heard both sides. 2. Learned advocate submits that they have filed necessary application under Sabka Vishwas (Legacy dispute) Resolution) Scheme, 2019 (SVLDRS) before the concerned authority and since the appeal before this Tribunal was dismissed for non-payment of pre-deposit amount under Section 35F of Central Excise […]
Chemplast Sanmar Ltd. Vs Commissioner of Customs (CESTAT Chennai) The appellant had contended before the authorities below that as per Section 83 (3) of Chapter VII , Section 83 (5) of Chapter VII of the Finance Act, 2010, Section 94 of the Finance Act, 2004, Section 138 & Section 139 of the Finance Act, 2007 […]
