Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Benefit under Service Exports from India Scheme (SEIS) - once it ...


Court Rules SEIS Benefit Denials Exceeded Authority; Orders Original Adjudication and Appeal Decision u/s 15.

April 30, 2021

Case Laws     Customs     HC

Benefit under Service Exports from India Scheme (SEIS) - once it is held that the Impugned Orders have been passed on basis of Instructions which are otherwise ultra vires the Act, the petitioner cannot be denied the benefit of an original adjudication on merits and the decision on an appeal under Section 15 of the Act in accordance with law, and be relegated only to a remedy of review. - HC

View Source

 


 

You may also like:

  1. Refusal to rectify the assessment order passed under Rule 142 (5) of the C.G.S.T. Rules, 2017 - denial of the Input Tax Credit (ITC) - The High Court found merit in the...

  2. The High Court held that the petitioners have the option to file writ petitions challenging the orders of the Revisionary Authority either before the High Court within...

  3. Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

  4. HC invalidated confiscation orders regarding seized gold ornaments worn by petitioners at arrival. Court found multiple procedural violations: no show cause notice...

  5. The High Court held that the Revisional Authority did not follow the proper procedure prescribed u/s 263 of the Income Tax Act while invoking its revisionary powers. The...

  6. Recall of order - doctrine of merger - Appeal against the order passed by the NCLT was dismissed by the higher appellate forum - the order of the original court ceases...

  7. Anti-Profiteering - Order of the Authority - Rule 133 of the CGST Rules, 2017 as amended.

  8. The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

  9. Maintainability of appeal - The ROM rejection order does not merge with the original advance ruling order. The original advance ruling stands without any corrections....

  10. Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks...

  11. Petitioner availed alternate remedy of filing substantive appeal against assessment order and notices issued u/ss 148A and 148 of the Act. Court held that if assessment...

  12. Determining the tax and penalty - Vehicle transporting consignment without Original Tax Invoice - The High court analyzed the relevant provisions of the SGST Act and...

  13. The case involved a dispute u/s refund of service tax paid under Export of Services Rules, 2005. The Appellate Tribunal addressed whether the Order-in-Original exceeded...

  14. Determination of time limit for filing of Appeal before the Appellate Authority - Delay due to the online system's failure to upload the Order-in-Original with the...

  15. The Rajasthan High Court examined the validity of revision proceedings u/s 263 concerning the period of limitation. The issue was whether the period of limitation for...

 

Quick Updates:Latest Updates