Tag: judgment
Implementation of the judgement of the Hon’ble Supreme Court
CBDT issued a Instruction No. 1 of 2023 dated 23.08.2023 regarding implementation of the judgement of the Hon’ble Supreme Court in the case of Pr. CIT (Central-3) v/s Abhisar Buildwell Pvt. Ltd. (Civil Appeal No. 6580 of 2021).The instruction is…
CESTAT, Ahmedabad : Kandla Port Trust vs CCE & ST, Rajkot – 03.08.2023
The department issued a show cause notice alleging that the appellant ( KPT) provided service under the category of Port service to Essar under a contract and undervalued the services to the extent of 48.57 % of the actual standard rates notified by the appellant.
Gujarat HC provides relief to importers by directing GST dept to refund IGST within six weeks along with interest
The Gujarat High Court (HC) has provided relief to importers by directing the Centre to refund the Goods and Services Tax (GST) paid on ocean freight within six weeks with interest. The ruling of the HC came after the levy…
Bail granted to Chartered Accountant not being a beneficiary of illegal availment of ITC
The 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…
No Recovery of Central Excise Duty, Interest, and Penalty without serving of Adjudication Order
The 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…
Revenue Department cannot pass a demand order beyond the scope of the SCN
The CESTAT, Allahabad in the matter of M/s. T.S. Motors India Private Ltd. v. Commissioner of CGST & Central Excise, Lucknow [Service Tax Appeal No. 70377 of 2018 dated June 17, 2022] set aside the order passed by Revenue Department…