Provisional assessment - Order was not passed stated that it was ...

Case Laws Central Excise

December 12, 2019

Provisional assessment - Order was not passed stated that it was a provisional assessment order - The authorities have made endorsements on the bonds and on the monthly RT-12 returns filed by the assessee, indicating that it was a case of provisional assessment - The appellant cannot now be permitted to urge that it had not submitted to the process of provisional assessment as such for lack of a specific order of the concerned authority in that behalf.

View Source

← Previous Next →

Provisional assessment - Order was not passed stated that it was ...

Case Laws Central Excise

December 12, 2019

You may also like:

Provisional attachment of Bank Accounts of petitioner - Although the provisions of Section 281B of the Income Tax Act is pari materia to Section 83 of the State GST Act,...

Release of freezed petitioner's bank account - The order of provisional attachment was made not during pendency of any proceedings under Sections 62 or 63 or 64 or 67 or...

Conduct of lotteries - Power of Host State to make rules under section 12 of the Act to monitor the conduct of lotteries of Organising States within the territory of the...

Validity of Provisional attachment - Admittedly, except saying that the orders of provisional attachment are passed in order to protect the interest of the Government...

Inter-State sale or stock transfer - F-Form - when there is a provisional assessment, the person aggrieved by the provisional assessment has every right to make...

Refund of CGST & SGST wrongly paid - Interpretation of the term “subsequently held” - the term “subsequently held” in section 77 of CGST Act, 2017 or under section 19 of...

GST - detention of goods - the goods (whatsoever their correct description be) had originated from outside the State and were being transported outside the State, using...

Provisional attachment of Bank Accounts - On what basis, the Commissioner has decided to invoke Section 83 to go for a provisional attachment before which, whether the...

Disallowance u/s 40A(3) was challenged regarding cash payments made towards godown rent and electricity charges to a State Government undertaking. Applying the tests...

Seeking provisional release of goods - Respondents (Revenue) have fairly stated that the goods imported are not prohibited goods and the only issue in dispute is with...

Requirement to obtain registration in the state in which goods are imported - said goods are directly sold from the port of importation to the customers located across...

State Legislature's encroachment on Judicial powers - Annulling arbitration award through the amendment act - the State Act, which has the effect of annulling the awards...

Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of...

Liability to pay interest upon finalization of provisional assessment prior to insertion of sub-section (3) in Section 18 of the Customs Act, 1962 - The CESTAT analyzed...

Inter state sale or intra state sale - In the present case, the goods claimed to be sold by the assessee to be part of inter-state sales were not sold to the RVUNL as...

Quick Updates: