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Supreme Court Quashes High Court's Order in Tax Assessment Writ Petition Due to Statutory Remedy Foreclosure. High Court Exceeded Jurisdiction by Entertaining Writ Petition After Statutory Appeal Was Dismissed as Time-Barred Under Section 31 of the Andhra Pradesh Value Added Tax Act, 2005.

The dispute arose from a tax assessment order dated 21.6.2017 passed by the Assistant Commissioner of Commercial Taxes against the respondent, a regis...

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Bombay High Court Quashes Customs Demand Against Ex-Director for Company Dues — No Personal Liability Without Statutory Provision. Section 142(1)(c)(ii) of Customs Act, 1962 does not authorise recovery from a former director who ceased to be associated with the company before the demand.

The petitioner, Purshottam Das Gupta, an 86-year-old senior citizen, was formerly a director of Sujata Verbatim Limited (later renamed PDG Infotech Li...

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Bombay High Court Allows Raymond Limited's Appeals in Central Excise Cenvat Credit Dispute. Cenvat Credit of AED (T&TA) on Inputs Can Be Utilized for Payment of BED on Final Products.

The appellant, Raymond Limited, is a company manufacturing blankets from woollen fibres. The blankets attract only Basic Excise Duty (BED) and not Add...

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Bombay High Court Allows Appeal Against Predeposit Order in Central Excise Valuation Dispute. CESTAT's direction to deposit Rs. 1 crore set aside as assessee had strong prima facie case on valuation under Section 4 of Central Excise Act, 1944.

The appellant, Jabil Circuit India Private Limited, is a manufacturer of set-top boxes. It sold these boxes to Thomson Holdings India Private Limited ...

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Bombay High Court Allows Appeal Against CESTAT Predeposit Order in Central Excise Valuation Dispute. The Court held that the Tribunal must consider prima facie case, balance of convenience, and financial hardship while deciding waiver of predeposit under Section 35F of the Central Excise Act, 1944.

The appellant, Hyva (India) Private Limited, is engaged in body building on motor vehicle chassis supplied by Tata Motors Limited. Tata Motors clears ...

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High Court Remands Rebate Claim to Revisional Authority in Central Excise Case Due to Erroneous Assumption. Revisional Authority Allowed Rebate Despite Allegations of Fraudulent Cenvat Credit by Manufacturer.

The Union of India filed a writ petition under Article 226 of the Constitution challenging an order dated 9 February 2010 passed by the Revisional Aut...

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Bombay High Court Allows Revenue's Appeal in Central Excise Penalty Case — Tribunal Cannot Reduce Mandatory Penalty Under Section 11AC. Assessee Not Entitled to Benefit of Provisos for Payment of Duty and Interest After Show Cause Notice.

The case involves an appeal by the Commissioner of Central Excise against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ...

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Bombay High Court Dismisses Petitioner in Customs Penalty Case for Short Landing of Goods. Revisional Authority's Order Under Section 129DD of Customs Act, 1962 Upheld as No Error of Law Found.

The petitioner, M/s. Sai Shipping Company (P) Ltd., filed a writ petition under Article 226 of the Constitution of India challenging an order dated 30...