Search Results for "retrospective exemption"

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Supreme Court Allows Appeal in Waqf Act Jurisdiction Dispute - Tribunal Lacks Jurisdiction For Non-Notified Properties, Civil Court Retains Authority For Property Status Determination.

The Supreme Court allowed the appeal filed by Appellants against Respondents, setting aside the High Court order and allowing the application under Or...

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

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Bombay High Court Dismisses Revenue Appeal in CENVAT Credit Case — Amendment to Rule 6 of Cenvat Credit Rules, 2004 Held Not Retrospective. CESTAT order allowing respondent's appeal upheld as the retrospective amendment by Finance Act, 2010 did not apply to the period prior to its enactment.

The appeal was filed by the Principal Commissioner of CGST and Central Excise, Mumbai East Commissionerate against Larsen & Toubro Limited (HED) under...

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Supreme Court Dismisses Writ Petition in Land Conversion Case Due to Non-Compliance with Policy Conditions. Petitioner's Claim for Leasehold to Freehold Conversion Failed as Land Area and Capital Investment Did Not Meet Mandatory Requirements Under Uttar Pradesh Tourism Policy, 2013.

The dispute arose from a writ petition filed by a company challenging the order dated 24.01.2022 issued by respondent No. 1, which rejected its propos...

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Supreme Court Upholds NGT Decision Quashing Ex Post Facto Environmental Clearances Under EIA Notification 1994. Circular dated 14 May 2002 Allowing Retrospective Clearances Held Invalid as Prior Environmental Clearance is Mandatory Under Section 3 of Environment Protection Act 1986.

The case involves appeals against the judgment of the National Green Tribunal (NGT) dated 8 January 2016, which quashed a circular issued by the Union...

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Supreme Court Allows State's Appeal to Rescind Tax Rebate Notification Under Uttar Pradesh Trade Tax Act, 1948 — State's Power to Withdraw Rebate Upheld Despite Existing Industrial Units' Compliance.

The case involves two civil appeals filed by the State of Uttar Pradesh against M/s. Birla Corporation Limited concerning the validity of a notificati...

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Bombay High Court Allows Writ Petitions Challenging Service Tax Demand on Construction of Port Services. Services by way of construction of original works pertaining to a port are exempt from service tax under Notification No.25/2012-ST dated 20.06.2012, Entry No.14.

The petitioners, JSW Dharmatar Port Pvt. Ltd. and JSW Jaigarh Port Ltd., are companies engaged in developing and operating ports. In the course of the...

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Bombay High Court Dismisses Revenue's Appeals in Antidumping Duty Gap Period Case. Tribunal's Decision That No Antidumping Duty Can Be Levied During Period Between Expiry of Provisional Duty and Imposition of Final Duty Under Rule 21 of Customs Tariff (Antidumping) Rules, 1995 Upheld.

The Commissioner of Customs (Import), Mumbai, filed appeals against orders of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) dated 1 Aug...