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The Supreme Court has held that One of the conditions for seeking the benefit under the Amnesty scheme is that there should be no pending proceeding and in order to comply with that condition, the appellant had withdrawn his appeal then pending before the appellate authority. But there is no bar as such for seeking restoration of the appeal if the… Read More ...
The Calcutta High Court has held that *Ramesh Kumar Patodia Vs Citibank N.A[Calcutta High Court]* Date: July 25,2023 Sub:*Whether loan on credit card granted by Citibank is liable for IGST in terms of the IGST Act even when the interest on loan is exempted from IGST ?* The Division bench of Calcutta High Court in this case was dealing with an appeal… Read More ...
The Supreme Court of India has held that Commissioner of Customs ,Central Excise & Service-tax Vs Suzlon Energy Ltd (Supreme Court) Date-10th April 2023 Sub-Whether custom made design imported on a blue print is goods and thus not liable for payment of service tax under the head design services? The Supreme Court was considering service tax demand for the period June 2007 to… Read More ...
The Supreme Court of India has held that CCE Aurangabad Vs Videocon Industries Limited(Supreme Court) Date:29th March 2023 Sub-Whether LCD panels are to be classified as part of television sets or audio players or independently for charging Customs duty? The Apex Court in this case was dealing with the classification of LCD Panels which were imported and were to be used as part… Read More ...
The Supreme Court of India has held that AMD Industries Ltd Vs Commissioner of Trade Tax, UP & Anr(Supreme Court) Date-9th January 2023 Sub-What is the meaning of diversification to be eligible to claim exemption under the UP Trade Tax Act? The Supreme Court of India in this case was considering the meaning of the term diversification when the appellant in this case… Read More ...
The Calcutta High Court has held that Commissioner of CGST and Central Excise,Howrah Commissionerate Vs Ashirwad Foundaries Private Limited and another Date-30th June 2022 Forum-Calcutta High court Sub-Whether central excise can move against legal heirs of a deceased person to recover the penalty imposed under the Act. The Division bench of Calcutta High Court in this case was dealing with an important… Read More ...
The Supreme Court of India has held that Shekhar Resorts Limited Vs Union of India & Ors (Supreme Court) Date -5th January 2023 Sub-Whether delayed payment of service tax under Sabka Viswas Scheme due to reasons beyond control makes the declaration under the scheme infructuous? An interesting question arose before Hon’ble Supreme Court of India when the appellant had filed an application under… Read More ...
The Supreme Court of India has held that State of Jharkhand and others Vs Linde India limited and another (Supreme Court) Date- 2nd December, 2022 Sub-Whether oxygen which is used in the production of steel can be said to be a raw material and thus eligible for concessional rate of tax @ 1% instead of normal rate of 3% under the Bihar Finance… Read More ...
The SupremeCourt of India has held that Hero Motocorp Limited Vs Union of India & Ors (Supreme Court) Date-17th October 2022 Sub-Whether a writ of mandamus lies against the Central Government to allow 100% exemption from GST in view of similar exemption of excise duty having been allowed vide office Memorandum issued in the year 2003? Whether there can be a promissory… Read More ...
The Supreme Court of India has held that M/s Thermax Limited Vs Commissioner of Central Excise, Pune(Supreme Court) Date-13th October 2022 Sub-Whether MVAC manufactured by the petitioner can be classified as Heat Pump to be eligible for concessional rate of duty in terms of exemption notification? Relevance of definition given in HSN, Market/common Parlance and Principal Purpose test explained. The Supreme Court in… Read More ...