Environment and health cess - Retrospective effect of ...

Government Can't Issue Retrospective Environmental Cess Notifications Without Clear Legislative Power; "Time to Time" Isn't Enough.

April 2, 2014

Case Laws VAT and Sales Tax SC

Environment and health cess - Retrospective effect of notification is valid only when it has been issued within legislative powers - The words “time to time” does not empower the government of issue retrospective notification - SC

View Source

← Previous Next →

Environment and health cess - Retrospective effect of ...

Government Can't Issue Retrospective Environmental Cess Notifications Without Clear Legislative Power; "Time to Time" Isn't Enough.

April 2, 2014

Case Laws VAT and Sales Tax SC

You may also like:

Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

The retrospective effect of the Notification dated 26.12.2013, issued subsequent to the import date, was examined. The amendment inserted the phrase "113 Kameng Hydro...

Constitutional validity of notification issued / authenticated by the DGFT - In view of the provisions of the Customs Act and Foreign Trade Act, notification issued by...

Allowability of Education cess paid - in the Finance Bill, 2022 introduced in the Parliament an amendment to Section 40 was proposed by insertion of Explanation 3 with...

Refund of education cess - export - rebate of duty - amendment is prospective or retrospective – held that amendment is retrospective in nature - refund of education...

Anti-dumping duty - sunset review - Expiry of old notification, extension of existing duty for further one year and rescinding of anti-duty notification on the...

Provisional clearance of the goods imported pending a consideration by the Supreme Court of the main issue with regard to the legality of the notification - Ext.P1...

Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption...

Transshipment of goods without charging duty - The fact that the goods cleared under transshipment permit are required for the intended purpose is clear from the facts...

The Central Government has extended the exemption period for imports of Yellow Peas (HS 0713 10 10) from applicable Basic Customs Duty and Agriculture Infrastructure...

The case involved a dispute regarding the refund of Cenvat duty on education cess and secondary & higher education cess. The appellant, registered in Jammu & Kashmir,...

Validity of re-assessment notice issued under the erstwhile section147/148 after 1.4.2001 without following the mandate of new section 148A - In absence of any specific...

The circular clarifies the regularization of refund of IGST availed in contravention of Rule 96(10) of CGST Rules, 2017, where exporters had imported inputs without...

Compensation cess on various motor vehicles - Amendment Notification

Final antidumping duty imposed after expiry of provisional notification with retrospective effect is valid

Quick Updates: