Bringing you the Best Analytical Legal News
Section 129-E of Customs Act, 1962 makes it obligatory to deposit the duty/penalty pending the appeal and if a party does not comply either with the main Section or with any order that might be passed under the proviso, the Appellate Authority is fully competent to reject the appeal for non-compliance.
by Asish Philip Abraham* and Apeksha Bansal**
Cite as: 2024 SCC OnLine Blog Exp 21
“With coming into force of interest provisions, the revenue neutrality concept has undergone a change, so as to consider duty neutrality different from revenue (Duty+interest) neutrality. Latter at time may not exist, even if former is present.”
The present case reflects a tormenting situation where the opulent class is putting in blood, sweat and tears to reap the benefits of EWS reservation at the expense of the economically marginalized candidates. A calculated attempt at subverting the cherished constitutional vision of education for all is under scrutiny in this case.
As the service tax needs to be computed in terms of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and as the assessee has not opted for the composition scheme, the matter is remitted back to the CESTAT for re-computation of the demands.
by Urja Joshi† and Amisha Upadhyay††
by Suvendu Kumar Pati†
“It is necessary to refer to ‘general rules of interpretation’ of first schedule of Customs Tariff Act, 1975 for the purpose of relevant classification of the goods under CTA.
APPELLATE TRIBUNAL FOR ELECTRICITY (ATE) Bureau of Energy Efficiency takes suo motu verification test on a sample refrigerator of Whirlpool India and
CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.
The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a ‘deemed sale’ under Article 366(29A) of the Constitution as the appellant throughout had effective control and possession over the ISO Tankers.
While we brace ourselves for 2023, we switch on our anamnesis mode and note down the significant decisions covered in the entire year of 2022 by Tribunals, Regulatory Bodies and Commissions
“When series of decisions of Constitutional Courts are available then the Principle of Judicial discipline cast a duty on me to follow those and nothing else”, observed the Tribunal.
Presenting to you tour d’horizon of all the significant decisions covered in the month of December 2022 of the Tribunals, Commissions and Regulatory Bodies.
AIFF did not render any service but concurred with the agreement whereby the rights were transferred from ZEEL to IMGR
Mehul Choksi banned from SEBI for 10 years; SC acted in violation of the provisions of Constitution: CIC; No prohibition on advocate to represent different company in separate proceedings filed under Section 7 IBC; Interim directions to Gurugram Municipal Corporation vis-a-vis banned foreign dog breeds and increased cases of pet and stray dog menace; and more
Customs, Excise and Service Tax Appellate Tribunal: The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) set aside
Nothing could prevent the legislature from specifically incorporating a provision in Section 110-A Customs Act, 1962 to also entitle, besides an owner, an importer, a beneficial owner or any person holding himself to be an importer to claim a right to seek provisional release of goods in terms of Section 110-A of Customs Act, 1962
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) allowed the
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical