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Bombay High Court Allows Writ Petition Challenging Termination of Probationary Employee Without Opportunity of Hearing. Appointment Order Condition Regarding Satisfactory Completion of Probation Period Must Be Read as Requiring Reasonable Opportunity Before Termination.

The petitioner, Shailesh Sadanand Raut, applied for the post of Works Assistant in the Public Works Department (PWD) of the State of Goa pursuant to a...

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Supreme Court Dismisses Revenue's Appeal in Service Tax Case on Real Estate Agent Classification. Extended Limitation Period Not Invokable Without Evidence of Willful Suppression of Facts.

The Commissioner of Service Tax, New Delhi, filed statutory appeals under Section 35L(b) of the Central Excise Act, 1944 against a common judgment and...

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Bombay High Court Dismisses Petition Challenging Show Cause Notice and Retrospective Amendment to Section 28 of Customs Act, 1962 — Upholds Validity of Officers' Powers and Amendment.

The petitioner, Sunil Gupta, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a show caus...

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Bombay High Court Allows Appeals in Central Excise Cases Involving 100% EOU — Cenvat Credit on Inputs and Capital Goods Allowed Despite Procedural Lapses. Substantial compliance with Central Excise Rules, 2002 and Notification No. 22/2003-CE sufficient for entitlement to Cenvat credit.

The judgment concerns three Central Excise Appeals filed by Shri Dharampal Lalchand Chug and Shri Kamal Lalchand Chug, who are sole proprietors of 100...

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Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.

The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...

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Bombay High Court Dismisses Petition Challenging Condition in Customs Circular Requiring Bank Guarantee for Accredited Importers. Condition Requiring Bank Guarantee for Differential Duty in Provisional Assessment Held Valid as Reasonable Safeguard Under Customs Act, 1962.

The petitioner, Shah Pulp & Paper Mills Limited, challenged the legality and validity of a condition contained in paragraph 7(iii) of a circular issue...