HIGH COURT DECEMBER 2024 WEEKLY ROUNDUP | Stories on Harsh Beniwal; Swarn Rekha River Revival Project; Sabarimala Pilgrimage; and more
A quick legal roundup to cover important stories from all High Courts this week.
Excise
Haunt of Rule 96(10) in Minds of Exporter Registered under GST Law Still Continues!
by Nirav S. Karia† and Vatsal Bhansali††
‘Director’s liability without company’s inclusion is unlawful’; Calcutta High Court quashes criminal proceedings due to violation of Section 46B of the Bengal Excise Act, 1909
Calcutta High Court deemed the criminal proceedings an abuse of the process of law and allowed the revisional application.
Don’t rely on crowd sourced resources like Wikipedia; Supreme Court cautions Courts & Adjudicating Authorities
The Supreme Court's observation came after the Commissioner of Customs (Appeal) had referred to Wikipedia for coming to the conclusion in a case under the Central Excise Tariff Act, 1985.
Madras High Court applies doctrine of ‘substantial compliance’ to determine implications of limitation period in the Customs Act, 1962
Madras High Court: In a case where show cause notices were sent by Assistant Commissioner of Customs (Respondent 4) for short collection
Explained| Can services rendered by a “Consulting Engineer” prior to 2005 Amendment to the Finance Act be subjected to service tax?
Supreme Court settled the issue of whether “body corporate” is excluded from the definition of “consulting engineer” under Section 65(31) of the Finance Act, 1994 prior to the amendment in 2005.
Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): While dealing with an issue relating to payment of 6% on empty packaging drums
[Excise Act] Chh HC | Confiscation order can only be challenged when it reaches its finality and the statute does not give any space to challenge any other order except the final one
Chhattisgarh High Court: Goutam Bhaduri, J., allowed the petition and directed the vehicle to be released on certain conditions. The brief facts
CESTAT | Jurisdiction for claim of refund filed/initiated to be dealt under the provision Central Excise law and not by the provision of CGST law
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) dismissed the application filed by the Revenue (CCE & ST,
CESTAT | Whether the supplementary invoices relate to the date of original clearance or the date on which the supplementary invoice was raised? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) partly allowed
Amendments/Extension/Repeal in Acts dealing with GST, VAT and Excise Duty in view of merger of Dadra & Nagar Haveli and Daman & Diu — Approved by Cabinet
Union Cabinet has approved amendments/extension/repeal in the following Acts and Regulations dealing with Goods and Services Tax (GST), Value Added Tax (VAT)