This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme, we still find more than 40,000 appeals of Central Excise and Service Tax pending at CESTAT and inflow of such appeals at the Honble Tribunal has not much dwindled. In addition, there are around 18,000 appeals of Customs also pending. Hence, it is safe to say that Honble CESTAT will have considerable work load for some more years, before the entire Central Excise and Service Tax pendency is wiped out and only Customs appeals remain with it.
Since the laws of Central Excise, Service Tax and GST are pari materia to a large extent, the ratio of the orders of Honble CESTAT will hold relevance in the GST era as well. The professional compilations of case laws available in the market do miss out on case laws in favour of Revenue. So, an effort is being made to compile the recent orders of Honble CESTAT (of last 3 years) favourable to Revenue for the benefit of the Departmental Officers. This compendium has been titled as “E-Compendium of Recent CESTAT Case Laws”. It can be easily downloaded and stored in mobile phones or desktops. The E-Compendium is in the form of a pdf file with the facility of searching for case laws containing particular keywords / phrases like classification, valuation, penalty etc. The judgements have been selected In terms of their importance and the relevance in the GST era as well.
Present E-Compendium will prove to be a useful tool for all the Departmental Officers. I acknowledge the work done by the team of ARs in bringing out this compendium.