Bail granted to Chartered Accountant not being a beneficiary of illegal availment of ITC

230 ViewsThe Hon’ble Punjab & Haryana High Court in the matter of M/s Yogender Yadav v Union of India [CRM-M-53014 OF 2021 dated February 15, 2022] granted relief to a Chartered Accountant and held that judicial incarceration may not be prolonged, as it would unnecessarily curtail and fetter personal liberty of the Petitioner. Facts: M/s Yogender Yadav […]

Central and State Board are considered as educational institutions for the purpose of conducting examinations

223 ViewsThe AAR, Karnataka in the matter of M/s. Karnataka Secondary Education Examination Board [Advance Ruling No. KAR ADRG 17/2022, dated July 01, 2022] has held that the Central and State Board are considered as educational institution for the purpose of conducting examination. Facts: M/s. Karnataka Secondary Education Examination Board (“the Applicant”) is an independent […]

No Recovery of Central Excise Duty, Interest, and Penalty without serving of Adjudication Order

190 ViewsThe Hon’ble Calcutta High Court in the matter of M/s Haldia Petrochemicals Limited v. Assistant Commissioner [W.P. A No. 4249 of 2022, dated June 30, 2022] held that no recovery of Central Excise Duty, interest, and penalty can be made without service of adjudication order and directed the Revenue Department to refund the amount […]

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