[Central Excise Act] Mandatory Pre-Deposit U/S 35F For Filing Appeal Before CESTAT Can't Be Waived In Writ Jurisdiction: Allahabad High Court
10 months, 3 weeks ago

[Central Excise Act] Mandatory Pre-Deposit U/S 35F For Filing Appeal Before CESTAT Can't Be Waived In Writ Jurisdiction: Allahabad High Court

Live Law  

The Allahabad High Court has held that mandatory condition of pre-deposit prescribed under Section 35F of the Central Excise Act for filing appeals before the Customs Excise and Service Tax Appellate Tribunal cannot be waived under Article 226 of the Constitution of India. Alternatively, petitioner prayed for waiver of mandatory pre-deposit under Section 35F of the Central Excise Act while being relegated to appellate jurisdiction under Section 86 of the Finance Act, 1994. The Court relied on Shri Subhash Jain v. Commissioner of Central Goods And Service Tax, where a division bench of the Allahabad High Court had refused to waive the pre-deposit under the Central Excise Act. Case Title: Ram Kishan Bairwa vs. Central Excise Service Tax Appellate Tribunal And 2 Others 2024 LiveLaw 262 Case Citation: 2024 LiveLaw 262 Counsel for Petitioner: Shambhu Chopra, Sr. Advocate assisted by Mahima Jaiswal, Brijesh Verma Counsel for Respondent: Parv Agarwal Click Here To Read/Download Order

Writ Jurisdiction Tax Court Writ High Central Excise Central Excise Act Service Tax Mandatory Section 35F  central  predeposit  writ  high  filing  excise  court  tax  petitioner  mandatory  cestat  service  waived  jurisdiction

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Amount Deposited As Service Tax If Refundable, Should Not Be Treated As Pre-Deposit U/S 35F Central Excise Act: CESTAT
6 days, 3 hours ago

Amount Deposited As Service Tax If Refundable, Should Not Be Treated As Pre-Deposit U/S 35F Central Excise Act: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the amount deposited as service tax, if refundable, should not be treated as pre-deposit under Section 35F of Central Excise Act, 1944. Merely because such adjustment is made, the amount paid as service tax or fine or penalty does not become pre-deposit under section 35F” …

Tax Weekly Round-Up: March 03 - March 09, 2025
1 week, 3 days ago

Tax Weekly Round-Up: March 03 - March 09, 2025

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SUPREME COURT Supreme Court Upholds Allahabad HC Decision That Chargers Sold With Cell Phones Cannot Be Taxed Separately Under UP VAT Act 2008 Case title: COMMISSIONER, COMMERCIAL TAX Case no. A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela remarked, “This court is cognizant of the large number of statutory appeals pending for disposal before …

CESTAT Can't Reject Appeal Merely Because Pre-Deposit Was Made In Wrong Account, Especially When Rules Were Unclear: Delhi High Court
2 weeks ago

CESTAT Can't Reject Appeal Merely Because Pre-Deposit Was Made In Wrong Account, Especially When Rules Were Unclear: Delhi High Court

Live Law  

The Delhi High Court has held that merely because a pre-deposit prescribed under Section 35F of the Central Excise Act, 1944, for preferring an appeal is made in the wrong account, that too when the integrated portal might not have been fully functional, cannot result in rejection of appeal on the ground of defects. It is in this backdrop that …

Delhi HC Asks CESTAT To Decide If Tax On Services Purchased By Prepaid Mobile Subscribers From Existing Balance Would Amount To Double-Tax
2 weeks, 1 day ago

Delhi HC Asks CESTAT To Decide If Tax On Services Purchased By Prepaid Mobile Subscribers From Existing Balance Would Amount To Double-Tax

Live Law  

The Delhi High Court has asked the Customs Excise & Service Tax Appellate Tribunal to decide whether levy of tax on the services purchased by a prepaid subscriber of Tata Teleservices, using the existing mobile balance on which tax was already paid, would amount to double taxation. It observed, “Considering the factual nature of the issue and the fact that …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 months ago

Tax Weekly Round-Up: December 09 - December 15, 2024

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HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court
3 months, 2 weeks ago

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court

Live Law  

The Allahabad High Court has held that no substantial question of law arises in a case where no perversity can be shown in the order passed by the Income Tax Tribunal in appeal under Section 260A of the Income Tax Act, 1961. had passed orders without inquiries or verification and thus the present situation stood covered under Explanation 2 to …

Taxpayers Can't Seek Writ Remedy By Bypassing Statutory Requirements Of Pre-Deposit: Bombay High Court
4 months ago

Taxpayers Can't Seek Writ Remedy By Bypassing Statutory Requirements Of Pre-Deposit: Bombay High Court

Live Law  

The Bombay High Court held that circumstances in which the appeals require some percentage of the demanded tax to be pre-deposited, do not render the appellate remedies any less efficacious. Facts of the case: The Petitioner/ Assessee approached the High Court challenging the show cause notices demanding goods & services tax, to the extent they pertain to service tax demands …

Condition Of Pre-Deposit U/S 148 Negotiable Instruments Act Can't Be Used To Jeopardise Convict's Right To Appeal: Rajasthan High Court
4 months, 1 week ago

Condition Of Pre-Deposit U/S 148 Negotiable Instruments Act Can't Be Used To Jeopardise Convict's Right To Appeal: Rajasthan High Court

Live Law  

Rajasthan High Court has reiterated that Section 148 of the Negotiable Instruments Act should not be imposed in a situation where the condition of depositing 20% of the fine would amount to deprivation of the right of appeal of a person convicted under Section 138. Section 148, NI Act, provides that in an appeal by a convict of cheque dishonour, …

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
7 months, 3 weeks ago

Indirect Tax Weekly Round-Up: 21 To 27 July 2024

Live Law  

Supreme Court Customs Act | Owner Of Goods Liable To Pay Customs Duty Even After Confiscated Goods Are Redeemed Paying Fine : Supreme Court Case Title: M/S Navayuga Engineering Co. Ltd. Madras High Court Interest Can't Be Demanded When Entire Stamp Duty Paid During Pendency Of Appeal: Madras High Court Case Title: The Chief Revenue Controlling Authority Chennai Versus R.Muniyandi …

Indirect Tax Weekly Round-Up: 23 To 29 June 2024
8 months, 3 weeks ago

Indirect Tax Weekly Round-Up: 23 To 29 June 2024

Live Law  

Bombay High Court The Bombay High Court, while noting the discrepancies between the dates of creation and signing of the assessment order, quashed the Maharashtra Value Added Tax Act Order, which was passed beyond the limitation period of 4 years. CESTAT Penalty Can't Be Levied When Extended Limitation Period Is Not Invokable: Chandigarh CESTAT Case Title: M/s P S Construction …

Allahabad High Court Monthly Tax Digest: April 2024
10 months, 2 weeks ago

Allahabad High Court Monthly Tax Digest: April 2024

Live Law  

INDEX M/S United Spirits Limited v. State Of U.P. S.16 UPVAT Act | Invoices, RTGS Details Not Sufficient For Deciding ITC Claim, Transportation Details Must Be Produced: Allahabad High Court Case Title: Commissioner, Commercial Tax v. S/S Soma Enterprises Ltd Case Citation: 2024 LiveLaw 225 Placing reliance on the judgment of the Supreme Court in State of Karnataka vs. M/s …

Direct Tax Cases Weekly Round-Up: 21 April To 27 April 2024
10 months, 2 weeks ago

Direct Tax Cases Weekly Round-Up: 21 April To 27 April 2024

Live Law  

Bombay High Court Case Title: PCIT Versus Tata Steel The Bombay High Court has held that Tata Steel is entitled to treat the contribution of Rs. Rajasthan High Court Case Title: The Income Tax Officer Versus Rajendra Prasad Vaish The Rajasthan High Court has held that for holding an assessee guilty of the offence of filing delayed income tax returns, …

Court Under Section 19 Of MSMED Act, 2006 Empowered To Allow Predeposit In Installments: Allahabad High Court
10 months, 3 weeks ago

Court Under Section 19 Of MSMED Act, 2006 Empowered To Allow Predeposit In Installments: Allahabad High Court

Live Law  

The Allahabad High Court division bench of Chief Justice Arun Bhansali and Justice Jaspreet Singh held that expression “in the manner directed by such court” in Section 19 of the Micro, Small And Medium Enterprises Development Act, 2006 gives the discretion to the court to allow the predeposit to be made, if felt necessary, in installments also. Section 19 of …

'Payment Of Pre- Deposit Can Be Made By Utilizing The Electronic Credit Ledger': Gujarat High Court Reiterates
10 months, 3 weeks ago

'Payment Of Pre- Deposit Can Be Made By Utilizing The Electronic Credit Ledger': Gujarat High Court Reiterates

Live Law  

The Gujarat High Court has reiterated that the Electronic Credit Ledger can be utilized for making pre-deposits in appeals under the Goods and Services Tax regime. In response, Shiv Crackers brought the matter before the Gujarat High Court, arguing that a circular released by the GST Policy Wing of the Central Board of Indirect Taxes and Customs explicitly allowed for …

Direct Tax Cases Weekly Round-Up: 31 March To 6 April 2024
11 months, 1 week ago

Direct Tax Cases Weekly Round-Up: 31 March To 6 April 2024

Live Law  

Delhi High Court Case Title: Valley Iron & Steel Co.Ltd Versus PCIT The Delhi High Court has held that income tax additions made towards unsubstantiated share capital are eligible for deduction under Section 80-IC of the Income Tax Act. Case Title: Senapati Santaji Ghorpade Sugar Factory Versus Assistant Commissioner of Income Tax The Bombay High Court has held that retrospective …

Indirect Tax Cases Weekly Round-Up: 17 To 23 March 2024
11 months, 3 weeks ago

Indirect Tax Cases Weekly Round-Up: 17 To 23 March 2024

Live Law  

Supreme Court Case Title: M/s Global Technologies and Research versus Principal Commissioner of Customs, New Delhi Citation : 2024 LiveLaw 239 Recently, the Supreme Court held that under the Customs Act, the Importer's Bill of Entry of subsequent imported goods can be discarded if the subsequent imported goods are undervalued to the previously imported identical or similar goods. Allahabad High …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
1 year ago

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Delhi High Court Case Title: Apshara Garments Pvt. Bombay High Court Case Title: Shri Yogesh Rajendra Mehra Versus Principal Commissioner CGST & Central Excise Raigad The Bombay High Court has held that any deficiency in filing the appeal or application, like failure to file physical documents, cannot cause the appeal, which was registered on the online portal within the prescribed …

Direct Tax Cases Weekly Round-Up: 25 February To 3 March 2024
1 year ago

Direct Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Supreme Court Case Title: Bharti Cellular Limited v. Assistant Commissioner of Income Tax and Another Citation : 2024 LiveLaw 176 In a significant development, the Supreme Court recently held that under Section 194-H of the Income Tax Act, 1961, cellular mobile service providers are not liable to deduct tax at source on income/profit component in payments received by their franchisees/distributors …

Where Statutory Appeals Filed After Making Pre-Deposit, Stay Applications Must Be Decided In Reasonable Time: Allahabad High Court
1 year ago

Where Statutory Appeals Filed After Making Pre-Deposit, Stay Applications Must Be Decided In Reasonable Time: Allahabad High Court

Live Law  

The Allahabad High Court has held that were a statutory appeal has been filed and the condition for pre-deposit has been complied with, stay applications filed along with such appeals must be decided within a reasonable time. Petitioner approached the High Court against the order for putting up the stay application filed on 24.01.2024 in appeal pending for last four …

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024
1 year, 1 month ago

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024

Live Law  

Supreme Court Customs Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court UNION OF INDIA AND ORS. Madras High Court Case Title: M/s.Supreme Paradise Versus Assistant Commissioner Citation: 2024 LiveLaw 61 The Madras High Court has held that a discount linked to the subsidy alone can form part of the “transaction value.” Case …

Allahabad High Court Monthly Tax Digest: January 2024
1 year, 1 month ago

Allahabad High Court Monthly Tax Digest: January 2024

Live Law  

UP GST | No Interference Under Article 226 Unless Inherent Lack Of Jurisdiction Or Absence Of Relevant Material Established: Allahabad High Court Case Citation: 2024 LiveLaw 4 The Allahabad High Court has held that the writ court should not interfere in notice issued under Section 73 of the UP Goods and Service Tax Act, 2017 unless there is inherent lack …

Indirect Tax Cases Monthly Round Up: January 2024
1 year, 1 month ago

Indirect Tax Cases Monthly Round Up: January 2024

Live Law  

Supreme Court Hiring Of Motor Vehicle Or Cranes Is Not 'Sale Of Goods' If Control Over Equipment Is Retained By Contractor, VAT Can't Be Levied: Supreme Court Case Title: M/s. Case Title: Murli Packers Through Its Proprietor Rakesh Kumar Jain vs. State Of U P Through Secretary, Institutional Finance Case Citation: 2024 LiveLaw 52 On Wednesday, the Allahabad High Court …

Tax Cases Weekly Round-Up: 31 December 2023 To 6 January 2024
1 year, 2 months ago

Tax Cases Weekly Round-Up: 31 December 2023 To 6 January 2024

Live Law  

Supreme Court Case Title: State of Uttar Pradesh and Anr. Madras High Court Case Title: The Principal Commissioner of Income Tax Versus K.M.Mammen Citation: 2024 LiveLaw 2 The bench of Justice R. Mahdevan and Justice Mohammed Shaffiq, while upholding the order passed by the single judge, held that since the penalty was reduced from 300% to 100% of the tax …

Tax Cases Weekly Round-Up: 26 November To 2 December, 2023
1 year, 3 months ago

Tax Cases Weekly Round-Up: 26 November To 2 December, 2023

Live Law  

Delhi High Court Case Title: Resorts Consortium India Limited Versus ITAT Citation: 2023 LiveLaw 1178 The Delhi High Court has condoned a 79-day delay in filing an appeal as a review petition was filed before the Income Tax Appellate Tribunal. Allahabad High Court Income Tax Authority Cannot Dissect An Otherwise Indivisible Contract In Absence Of Legal Provision: Allahabad High Court …

Employee Can’t Be Penalised For Non-Deposit Of TDS By Employer: Delhi High Court
1 year, 3 months ago

Employee Can’t Be Penalised For Non-Deposit Of TDS By Employer: Delhi High Court

Live Law  

The Delhi High Court has held that the employer of the petitioner or assessee, having failed to perform his duty to deposit the deducted tax with the department, cannot be penalized. It would always be open for revenue to proceed against the employer of the petitioner for recovery of the deducted tax.The bench of Justice Rajiv Shakdher and Justice Girish …

Direct Tax Vivaad Se Vishwas Act | Out-Of-Court Settlement Not Litigant's Fundamental Right, Can Be Availed Only As Per Law: Allahabad HC
1 year, 3 months ago

Direct Tax Vivaad Se Vishwas Act | Out-Of-Court Settlement Not Litigant's Fundamental Right, Can Be Availed Only As Per Law: Allahabad HC

Live Law  

While dealing with a rejection order under the Direct Tax Vivaad Se Vishwas Act, 2020, the Allahabad High Court has held that a litigant does not have a fundamental or inherent right to claim settlement of dispute outside court. The bench comprising of Justice Saumitra Dayal Singh and Justice Shiv Shanker Prasad opined, “In the first place, settlement of disputes …

Department Required To Serve Notice Upon Legal Representative Of Deceased Before Proceeding Under GST Act: Allahabad High Court
1 year, 3 months ago

Department Required To Serve Notice Upon Legal Representative Of Deceased Before Proceeding Under GST Act: Allahabad High Court

Live Law  

The Allahabad High Court has held that the Goods and Service Tax Department is required to serve notice upon the legal representative of a deceased before proceeding against the deceased under the Central Goods and Service Tax Act, 2017. A show cause notice was issued in the name of petitioner’s husband imposing liability of Rs.8,97,716/- under the proviso to Section …

Tax Cases Weekly Round-Up: 12 November To 18 November, 2023
1 year, 4 months ago

Tax Cases Weekly Round-Up: 12 November To 18 November, 2023

Live Law  

Supreme Court Case details: M/S Modi Naturals Ltd v The Commissioner of Commercial Tax UP Case No. Bombay High Court Case Title: Ramona Pinto v. Deputy Commissioner of Income Tax, Income Tax Appeal No. Case Title: Ramona Pinto Versus Deputy Commissioner of Income Tax The Bombay High Court has held that, as per Section 45 of the Income Tax Act, …

CISF Lacked Clarity About Leviability Of Service Tax On The Security Services; CESTAT Quashes Penalty
1 year, 6 months ago

CISF Lacked Clarity About Leviability Of Service Tax On The Security Services; CESTAT Quashes Penalty

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has quashed the penalty on the Central Industrial Security Force on the grounds that CISF lacked clarity about the leviability of service tax on the security services.The bench of Ramesh Nair and C. L. Mahar observed that since there was a lack of clarity about. The Ahmedabad Bench …

Allahabad High Court Weekly Round-Up: August 28 To September 3, 2023
1 year, 6 months ago

Allahabad High Court Weekly Round-Up: August 28 To September 3, 2023

Live Law  

NOMINAL INDEX The Commissioner, Commercial Tax vs. M/S Tirupati Construction Co. 2023 LiveLaw 293 Dev Narain vs. State of U.P. Lokbhawan, Lucknow And 7 Others 2023 LiveLaw 305 ORDERS/JUDGMENTS Tribunal Tried To Blow Hot And Cold At The Same Time: Allahabad High Court Upholds Levy Of Entry Tax Case Title: The Commissioner, Commercial Tax vs. M/S Tirupati Construction Co. Case …

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023
1 year, 7 months ago

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023

Live Law  

Delhi High Court Case Title: PCIT Versus M/S Eltek Sgs Pvt. Case Title: Anokhi Realty Private Limited vs. Income Tax Officer 2023 LiveLaw 132 Case Citation: 2023 LiveLaw 132 The Gujarat High Court has quashed the income tax reassessment notice against a non-existent entity. Case Title: Commissioner Of Income Tax Versus Star Rays The Gujarat High Court has held that …

Allahabad High Court Weekly Round-Up: July 24 - July 30
1 year, 7 months ago

Allahabad High Court Weekly Round-Up: July 24 - July 30

Live Law  

NOMINAL INDEX Shweta Punj vs. Union of India and 4 others 2023 LiveLaw 224 Manorama Kuchhal And Another vs. Brijesh Narain Singh D.M./Collector NIC Dist. Lucknow And Another 2023 LiveLaw 230 ORDERS/JUDGMENTS OF THE WEEK Allahabad High Court Dismisses Challenge To Appointment Of Commissioners Of Income-Tax Case Title: Shweta Punj vs. Union of India and 4 others 2023 LiveLaw 224 …

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court
1 year, 8 months ago

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court

Live Law  

The Delhi High Court has held that the mere pendency of an appeal or an order of stay that may operate would not detract from the obligation of any person claiming a refund to make an application within the period prescribed and computed with reference to the "relevant date". The Central Excise Department asserted that, in light of the plain …

Gujarat High Court Grants Assessee Permission to Pay Tax Liability in Installments, Lifts Bank Account Attachment
1 year, 8 months ago

Gujarat High Court Grants Assessee Permission to Pay Tax Liability in Installments, Lifts Bank Account Attachment

Live Law  

The Gujarat High Court has overturned the decision of the Adjudicating Authority and granted permission to an assessee to fulfill their tax liability through installment payments, consequently lifting the provisional attachment of the assessee’s bank account. The above order delivered by Justice NV Anjaria and Devan M Desai, came in response to a Special Civil Application, whereby the petitioner prayed …

Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT
1 year, 8 months ago

Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the Central Excise Commissioner can direct the Deputy Commissioner to appeal before the Commissioner.The bench of Ashok Jindal and K. Anpazhakan has observed that the Deputy Commissioner has rightly filed the appeal before the Commissioner. The Kolkata Bench of the Customs, Excise, and Service Tax …

Penal Provision Of Central Excise Rules, 1944 Cannot Be Invoked Against The Accountant: CESTAT
1 year, 10 months ago

Penal Provision Of Central Excise Rules, 1944 Cannot Be Invoked Against The Accountant: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the penal provision of Rule 209 A of the Central Excise Rules, 1944, cannot be invoked against a person who is only involved in maintaining the accounts of the company.The bench of C.L. The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal …

Chhattisgarh High Court Grants 3 Months Time To The Assessee For Depositing Pre-Deposit Before CESTAT
1 year, 10 months ago

Chhattisgarh High Court Grants 3 Months Time To The Assessee For Depositing Pre-Deposit Before CESTAT

Live Law  

The Chhattisgarh High Court grants 3 months time to the assessee for depositing pre-deposit before the Customs, Excise, and Service Tax Appellate Tribunal.The bench of Justice Parth Prateem Sahu rejected the prayer in respect of the waiver of the mandatory pre-deposit.The petitioner, Nava Raipur Atal Nangar Vikas Pradhikaran, is a statutory body created through a notification. The Chhattisgarh High Court …

Tax Cases Weekly Round-Up: 19 February To 25 February 2023
2 years ago

Tax Cases Weekly Round-Up: 19 February To 25 February 2023

Live Law  

Bombay High Court Case Title: Rohit Enterprises Versus The Commissioner State GST Bhavan Citation: 2023 LiveLaw 108 The Aurangabad Bench of the Bombay High Court has held that the provisions of the GST enactment cannot be interpreted so as to deny the right to carry on trade and commerce to any citizen or subject. Madhya Pradesh High Court Case Title: …

Tax Cases Weekly Round-Up: 18 December to 24 December 2022
2 years, 2 months ago

Tax Cases Weekly Round-Up: 18 December to 24 December 2022

Live Law  

Supreme Court Small Tax Effect: Monetary Limit To Prefer An Appeal Before The Supreme Court Is Rs. Bombay High Court Case Title: The Principal Commissioner of Income Tax Versus M/s. Bombay High Court Case Title: M/s Bhatewara Associates Versus Union Of India The Bombay High Court has condoned a year-long delay in filing the Income Tax Return over "genuine hardships." …

Tax Cases Monthly Round-Up: November, 2022
2 years, 3 months ago

Tax Cases Monthly Round-Up: November, 2022

Live Law  

Indirect Taxes Supreme Court Case Title: OCL India Limited vs State of Orissa Citation: 2022 LiveLaw 911 The Supreme Court upheld States' power to impose entry tax from Industrial Township/Areas. Bombay High Court Case Title: Asit C. Mehta Financial Services Limited versus The Customs Excise and Service Tax Appellate Tribunal The Bombay High Court has ruled that the time limit …

Dispute Arising Out Of Erstwhile Central Excise Act Has To Be Dealt With Under Its Provisions And Not Under GST: Jharkhand High Court
2 years, 3 months ago

Dispute Arising Out Of Erstwhile Central Excise Act Has To Be Dealt With Under Its Provisions And Not Under GST: Jharkhand High Court

Live Law  

The Jharkhand High Court has held that the initiation of proceedings by the department under section 73 of the CGST Act, 2017 for alleged contravention of the Central Excise Act and Finance Act against the petitioner in terms of Section 140 of the CGST Act for the transition of CENVAT Credit as being inadmissible under GST was beyond his jurisdiction.The …

No Service Tax Payable On Sale Of Ready-Mix-Concrete: CESTAT
2 years, 3 months ago

No Service Tax Payable On Sale Of Ready-Mix-Concrete: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the entire exercise is the sale of ready-mixed concrete and there is no service element involved so as to create service tax liability against the assessee.The two-member bench of Ramesh Nair and Raju has observed that the department has very. As a result, the department …

CBIC Issues Instructions on Pre-deposit payment method In Central Excise and Service Tax Cases
2 years, 4 months ago

CBIC Issues Instructions on Pre-deposit payment method In Central Excise and Service Tax Cases

Live Law  

The Central Board of Indirect Taxes and Customs has issued instructions on pre-deposit payment methods in central excise and service tax cases.Some Commissioners rejected appeals for non-compliance with pre-deposit requirements mandated under Section 35F of the Central Excise Act, 1944 and Section 83 of the Finance Act, 1994, read with Section 35F of the CEA. The Central Board of Indirect …

Mandatory Deposit U/S 35F Of Excise Act Cannot Be Made By Way Of Debit In Electronic Credit Ledger Maintained Under CGST Act: CESTAT
2 years, 6 months ago

Mandatory Deposit U/S 35F Of Excise Act Cannot Be Made By Way Of Debit In Electronic Credit Ledger Maintained Under CGST Act: CESTAT

Live Law  

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that a mandatory deposit under section 35F of the Excise Act cannot be made by way of debit in the Electronic Credit Ledger maintained under the CGST Act. The appellant submitted that the finding of the Commissioner was erroneous as the appellant had made a pre-deposit …

Tax Cases Monthly Round-Up: July 2022
2 years, 7 months ago

Tax Cases Monthly Round-Up: July 2022

Live Law  

Indirect Tax Supreme Court Case Title: Commissioner of Customs And Central Excise, Amritsar v. M/s. Madras High Court Case Title: M/s.Anantham Retail Private Limited Versus State Tax Officer Citation: 2022 LiveLaw 283 While quashing the assessment order, the Madras High Court held that a demand for GST, interest, and penalty on Form DRC-01A cannot be made without the issuance of …

Tax Cases Weekly Round-Up: 8 May To 14 May, 2022
2 years, 10 months ago

Tax Cases Weekly Round-Up: 8 May To 14 May, 2022

Live Law  

Delhi High Court Case Title: Amit Gupta Vs Directorate General of GST Intelligence Headquarters Citation: 2022 LiveLaw 426 The Delhi High Court bench of Justice Mukta Gupta has ruled that the bail amount can be paid by cash ledger and debit ledger of the Input Tax Credit. Case Title: Kedar Nath Babbar Versus Assistant Commissioner of Income Tax Citation: 2022 …

Weekly Round Up Of Tax Cases : 1 May To 7 May, 2022
2 years, 10 months ago

Weekly Round Up Of Tax Cases : 1 May To 7 May, 2022

Live Law  

Supreme Court Supreme Court Saves Over 90,000 Income Tax Reassessment NoticesIssued After 2021 Amendment By Deeming Them As Notices Under Section 148A Case Title: Union of India v. Ashish Agarwal Citation : 2022 LiveLaw 444 The Supreme Court, on Wednesday, directed that reassessment notices under Section 148 of the unamended Income Tax Act which were issued beyond 01.04.2021 to be …

Monthly Digest Of Tax Cases- April 2022
2 years, 10 months ago

Monthly Digest Of Tax Cases- April 2022

Live Law  

Indirect Taxes Supreme Court 1.Plea In Supreme Court Challenges The Constitutional Validity Of Levy Of GST On Lease/ Rent Payments Case Title: Myrayash Hotels Pvt. 2.Show Cause Notice Completely Deficient In Material Particulars: Delhi High Court Quashes GST Registration Cancellation Order Case Title: Fada Trading Private Limited Versus Commissioner Goods and Service Tax Citation: 2022 LiveLaw 328 The Delhi High …

Weekly Round-Up Of Tax Cases : April 3 To April 10, 2022
2 years, 11 months ago

Weekly Round-Up Of Tax Cases : April 3 To April 10, 2022

Live Law  

High Courts Delhi High Court Case Title: American Express India Private Limited Versus ACIT Citation: 2022 LiveLaw 289 The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has directed the income tax department to decide on the rectification application filed by American Express and grant a refund, if any, along with the interest. Case Title: CIT …

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