Recovery of such Social Welfare Surcharge (SWS) cannot be done ...

Court Rules SWS Recovery Cannot Be From Scrips; Re-credit Ordered Upon Cash Payment by Petitioner.

January 7, 2020

Case Laws Customs HC

Recovery of such Social Welfare Surcharge (SWS) cannot be done by making debit from the value of the scrips produced by the petitioner - the respondents are directed to re-credit the value of Social Welfare Surcharge so far debited from the scrips held by the petitioner, subject to a condition that the petitioner pays such Social Welfare Surcharge either in cash

View Source

← Previous Next →

Recovery of such Social Welfare Surcharge (SWS) cannot be done ...

Court Rules SWS Recovery Cannot Be From Scrips; Re-credit Ordered Upon Cash Payment by Petitioner.

January 7, 2020

Case Laws Customs HC

You may also like:

A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

Disallowance of credit cannot rest upon statements but must stand the test of definition of ‘input service’ in rule 2(l) of CENVAT Credit Rules, 2004 on facts which is...

Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

Blocking the input tax credit against the petitioners - The High Court emphasizes that Rule 86(A) allows restricting debit from the electronic credit ledger for an...

Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Revenue submitted that BCD is not nil or exempted but is payable and is debited in the...

HC addressed payment procedures for GST demands under rule 142. Petitioner paid demand through Form GST DRC-03 instead of required electronic liability register Form GST...

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...

Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

HC set aside the order regarding interest liability on GST short payment. The petitioner claimed sufficient balance existed in their electronic cash ledger during the...

Interest Liability on Electronic Credit Ledger Payments - Seeking levy of interest only on that part of the tax which is paid in cash - The High court concluded that the...

The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

The High Court set aside the assessment order denying input tax credit to the petitioner u/s 16(4) of the CGST/SGST Acts. It directed the authorities to consider the...

Settlement in a cheque dishonor case u/s 138 NI Act recorded by the court after satisfying its voluntariness is legally binding. Upon breach, the court must initiate...

Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

Rule 86A of the Central/State Goods and Services Tax Rules, 2017, which allows blocking of the Electronic Credit Ledger, has been held unconstitutional by the High Court...

Quick Updates: