Rate of duty - effective date of correction through corrigendum ...

Court Rules Corrigendum Notifications Lack Power for Retrospective Duty Rate Changes, Unlike Parliamentary Acts.

February 23, 2018

Case Laws Central Excise HC

Rate of duty - effective date of correction through corrigendum notification - The question of retrospective effect of such correction cannot be equated with exercise of the power of the Parliament to make a law with retrospective effect. - HC

View Source

← Previous Next →

Rate of duty - effective date of correction through corrigendum ...

Court Rules Corrigendum Notifications Lack Power for Retrospective Duty Rate Changes, Unlike Parliamentary Acts.

February 23, 2018

Case Laws Central Excise HC

You may also like:

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...

Levy of stamp duty on schemes of amalgamation or restructuring - The High court found that orders of the court sanctioning amalgamation/restructuring, along with the...

The High Court upheld the constitutional validity of the Chhattisgarh Sthaniya Kshetra me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Local Body Tax or Entry Tax Act),...

GST rates for Composition Scheme with CGST Rules, 2017 aligned between notification and rules.

GST - Corrigendum to Notifications - Prescribing Rate of tax and Exemption from GST in case of Goods

Emergency power of Central Government to increase import duties - Validity of increase in rate of duty from 5% to 10% - the order of the learned Judge insofar as it...

Charging enhanced rate of duty on the consignments in question on the basis of the impugned notification No. 103/2020-Customs (N.T.) dated 29th October, 2020 -...

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

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

Reversal of Cenvat Credit - Scope of exemption notification - Notification exempting the basic excuse duty but not additional duty of excise - As per Rule 2(d),...

HC determined that Notification No. 54/2018-Central Tax amending Rule 96(10) of CGST Rules operates prospectively from October 9, 2018, not retrospectively from October...

Cancellation of GST registration of the petitioner with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the...

Corrigendum Notification No. 93/2012 - Customs (N.T.), dated 09/10/2012 - Notification

Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

CENVAT Credit - restrictions in using the cenvat credit for payment of duty for the clearances - Pursuant to quashing of Rule 8(3A) by the Hon’ble Gujarat High Court,...

Quick Updates: