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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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Bombay High Court Quashes Show Cause Notices and Order in Cenvat Credit Case Due to Inordinate Delay. Recovery of Central Excise Duty for Periods 2007-2008 Barred by Limitation as Notices Issued After Unreasonable Delay of Over 13 Years.

The Petitioner, Godrej & Boyce Mfg. Co. Ltd., filed a writ petition before the Bombay High Court challenging five show cause notices issued between 20...

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Bombay High Court Allows Writ Petitions Challenging GST Assessment Orders on Grounds of Violation of Natural Justice and Lack of Proper Adjudication. The court set aside the impugned orders and remanded the matters for fresh adjudication after affording proper opportunity of hearing.

The petitioner, CNH Industrial (India) Private Limited, filed two writ petitions challenging assessment orders passed under the GST Act. The petitione...

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Supreme Court Allows Bank's Appeal Against Confiscation Orders Under Central Excise Act and SARFAESI Act. Commissioner's Use of Omitted Rule 173Q(2) Invalid and SARFAESI Act Grants Priority to Secured Creditors Over Excise Dues.

The appeal arose from a judgment of the Allahabad High Court dismissing a writ petition filed by Punjab National Bank. The bank had extended credit fa...

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Bombay High Court Quashes CERA Audit Notice for Lack of Statutory Basis. Audit of Private Company's Records for Pre-GST and GST Periods Without Invoking Specific Statutory Provision Held Without Jurisdiction.

The petitioner, Kiran Gems Private Limited, a private limited company, filed a writ petition under Articles 226 and 227 of the Constitution of India b...

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High Court of Bombay at Goa Dismisses Revenue Appeals and Allows Assessee Appeals in Customs and Excise Classification Dispute. Classification of goods under Customs Tariff and Central Excise Tariff determined based on technical literature and expert opinion, rejecting revenue's reclassification.

The judgment involves multiple appeals filed by the Commissioner of Customs & Central Excise and by M/s Twenty First Century Wire Rods Ltd. The core i...

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Bombay High Court Allows Petitioner in MVAT Refund Case — Entitled to Refund of Unutilized CENVAT Credit Under Rule 52A of MVAT Rules. Court directs State to process refund within four weeks.

The petitioner, CEAT Ltd., filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court seeking a refund of unuti...

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Bombay High Court Dismisses Petition Seeking Condonation of Delay Beyond Statutory Limit in Central Excise Appeal. Section 35 of Central Excise Act, 1944 Provides an Outer Limit of 30 Days for Condonation, Which Cannot Be Extended by Section 5 of Limitation Act, 1963.

The petitioner, M/s Raj Chemicals, filed a writ petition under Article 226 of the Constitution before the Bombay High Court seeking a direction to con...