Income Tax : Sections 356-374 restructure appellate provisions with clearer drafting while retaining the existing appeal hierarchy and taxpayer...
Goods and Services Tax : Appeals against GST appellate orders passed before 1 April 2026 must be filed by 30 June 2026. The article explains the filing pro...
Income Tax : Know the income tax appeal process, hierarchy, filing procedures, timelines, powers of appellate authorities, and departmental app...
Income Tax : The article explains who can file appeals before the Income Tax Appellate Tribunal, the orders that are appealable, applicable tim...
Income Tax : This guide explains how taxpayers can challenge assessment, reassessment, penalty, and other specified orders before the Joint Com...
Goods and Services Tax : The GSTAT Bar Association has urged CBIC to extend the GST Tribunal appeal deadline due to persistent technical glitches on the GS...
Income Tax : The issue highlights delays caused by non-binding timelines in appellate proceedings. It proposes mandatory limits to ensure faste...
Income Tax : A representation seeks doubling the SMC threshold due to inflation and higher dispute values. The key takeaway is that increasing ...
Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...
Income Tax : ITAT enables e-filing and virtual hearings; over 26,000 e-filings and 1.22 lakh video hearings conducted till Feb 2025, per Minist...
Corporate Law : The Maharashtra State Co-operative Appellate Court upheld an interim injunction after finding that the housing society failed to p...
Goods and Services Tax : The High Court granted a post-decisional hearing after finding that a proper Chartered Accountant’s certificate with UDIN was no...
Income Tax : The Chhattisgarh High Court disposes of an income tax appeal against Vandana Ispat Ltd, citing a new government circular that rais...
Goods and Services Tax : Madras HC sets aside order rejecting GST appeal due to limitation period misinterpretation, directing the appellate authority to...
Corporate Law : Appellate Tribunal overturns Benami property attachment order in Rachakonda Srinivas Rao case, citing lack of ownership transfer a...
Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...
Goods and Services Tax : Maharashtra Government has extended the time limit to file appeals before the Appellate Tribunal for orders communicated before Ap...
Goods and Services Tax : Learn the appeal process under Section 112 of the CGST Act, including timelines, fees, and required documents. Detailed guidelines...
Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...
Goods and Services Tax : CGST Circular 207/1/2024 sets new monetary limits for filing appeals to reduce government litigation. Read more on the specifics a...
1. Introduction 1.1 The CBEC by issuing Circulars / Instructions has prescribed monetary limits, normally in terms of amount of duty involved, for different adjudicating authorities for the purpose of issuance and Adjudication of Show Cause Notices. For the purpose of convenience of departmental officers, the instructions/Circulars on the subject matter have been summarized in […]
In this E-book, attempts have been made to explain the Principles of Natural It is expected that it will help departmental officers in their day to day work.
In this E-book, attempts have been made to explain the provisions relating to mandatory pre-deposit for filing of appeals in Central Excise/ Customs/ Service Tax before different appellate forums. It is expected that it will help departmental officers in their day to day work.
Article explains revised Monetary Limits for Filing Appeal in the Tribunal/ High Courts and the Supreme Court in Customs, Central Excise and Service Tax.
In the Indirect Taxation, both assessee and department have been conferred with a right of two or three stage appellate remedies. Against the orders passed by the officers who are lower than the rank of Principal Commissioner of Central Excise/Customs/Service Tax or Commissioner of Central Excise/ Customs /Service Tax, the first appeal lies to the Commissioner (Appeals)
In this e-book, various forms specified for filing appeals by the party or the Department or filing memorandum of Cross objections before Tribunal under the relevant sections of Customs Act, 1962, Central Excise Act, 1944 and the Finance Act, 1994 have been given.
In this E-book, attempts have been made to explain Concept of Call Book in Customs & Central Excise Department. It is expected that it will help departmental officers in their day to day work.
Though all efforts have been made to make this document error free, but it is possible that some errors might have crept into the document. If you notice any errors, the same may be brought to the notice to the NACEN, RTI, Kanpur on the Email address: rtinacenkanpur@yahoo.co.in. This may not be a perfect E-book. If you have any suggestion to improve this book, you are requested to forward the same to us.
In this E-book, attempts have been made to explain about the Filing of Appeal before CESTAT. It is expected that it will help departmental officers in their day to day work.
Note: 1. In this E-book, attempts have been made to explain about the Appointment of Adjudicating Authorities for the show cause notices issued by DGCEI/ DRI/ Field Commissionerates. It is expected that it will help departmental officers in their day to day work. 2. Though all efforts have been made to make this document error […]
