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Service Value Appeals Under Central Excise Act Go to SC, Not High Court

May 20, 2024 459 Views 0 comment Print

Meghalaya High Court dismissed appeal, ruling that issues concerning service value must be appealed to Supreme Court under section 35L of Central Excise Act.

Assessments cannot be reopened merely on the basis of a change of opinion without valid grounds

May 19, 2024 2256 Views 0 comment Print

Upesi Ventures Ltd. vs. ACIT: Bombay High Court nullifies reassessment notice for AY 2015-2016. Analysis of stock details reveals no income escape. Full judgment here.

Case Analysis: Burden of Proof in Customs Law – Commissioner of Customs vs. Rajendra Kumar Damani

May 19, 2024 1836 Views 0 comment Print

Explore the detailed judgment of Calcutta High Court regarding the appeal by the Commissioner of Customs against Rajendra Kumar Damani, addressing issues of voluntary statements, burden of proof, and smuggling allegations.

Lower-Ranked Officers Can Issue SCN Despite Commissioner’s Affidavit: Delhi HC

May 19, 2024 1401 Views 0 comment Print

Delhi High Court ruled that lower-ranked officers have authority to issue and adjudicate Show Cause Notices under Customs Act, even in cases where Commissioner of Customs has been involved in previous proceedings.

HC directs CESTAT to decide appeals on merits, including question of jurisdiction

May 19, 2024 804 Views 0 comment Print

Read how Delhi High Court directs CESTAT to decide appeals on merit, not just jurisdiction, in Commissioner of Customs vs Balaji Exports case. Analysis & Conclusion included.

Reimbursements Excluded from Taxable Service Value: CESTAT Hyderabad

May 19, 2024 2343 Views 0 comment Print

In a landmark decision, CESTAT Hyderabad rules in favor of CISF, stating reimbursements aren’t taxable, citing precedents. Detailed analysis here.

20% Pre-Deposit Rule Not Mandatory for Stay of Demand: Delhi HC

May 19, 2024 14565 Views 0 comment Print

Delhi HC directs AO to reconsider the 20% pre-deposit mandate for stay in recovery proceedings, highlighting CBDT instructions. Case: Centre for Policy Research vs DCIT.

Writ Petition against Assessment Order not maintainable when remedy of appeal not availed during limitation period

May 18, 2024 1581 Views 0 comment Print

Rajasthan High Court rules that a writ petition against an assessment order is not maintainable if the appeal remedy is not availed within the limitation period.

Delhi HC Denies Interim Relief on NFRA Penalties in Reliance Capital Audit

May 17, 2024 5568 Views 0 comment Print

Delhi High Court refuses interim relief against NFRA penalties imposed on CAs and CA firm in the Reliance Capital audit lapses case. Detailed analysis of the judgment provided.

Interpretation of Section 66 of PMLA Act: HC dismisses PIL

May 17, 2024 1197 Views 0 comment Print

Court refused to entertain the PIL but granted the aggrieved parties liberty to raise the issue of interpreting Section 66 of the PMLA Act before the appropriate forum in proper proceedings. The Court emphasized that if such an issue is raised, it will be decided in accordance with the law, leaving the rights and contentions of all parties open.

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