Quashing of prosecution under Sections 9 and 9-AA of the Central ...

Case Laws Central Excise

June 30, 2022

Quashing of prosecution under Sections 9 and 9-AA of the Central Excise Act, 1944 - there is no exoneration or finding on merits by the CESTAT on the subject matter of the criminal complaints. In the said facts, the High Court was incorrect and wrong in quashing the criminal prosecution only on the ground that the tribunal has granted stay, subject to condition of pre-deposit, of the recovery of the tax and the penalty amount. - SC

View Source

← Previous Next →

Quashing of prosecution under Sections 9 and 9-AA of the Central ...

Case Laws Central Excise

June 30, 2022

You may also like:

Quashing sought of summoning order and non-bailable warrant against applicant u/ss 89, 83 of Finance Act, 1944, Section 174 of CGST Act, 2017 and Section 9 r/w Section...

Time Limitation - validity of orders passed by the 1st respondent u/s 73(9) of the Central Goods and Services Tax Act, 2017 - The High Court observed that, the...

Admission of Section 9 application filed by Operational Creditor - time limitation - Section 10A of IBC - The Tribunal found that apart from the lease rental of April...

Initiation of CIRP - existence of debt and dispute or not - dispute with regard to demand notice - The Adjudicating Authority has rightly found that there are dues...

Adjudication proceedings under the Customs Act and criminal prosecution under the Customs Act are independent, not alternate. They can be launched simultaneously with no...

The case involves a Section 9 application to determine if payment for ten invoices by the Operational Creditor was time-barred and if a preexisting dispute existed. The...

Central Goods and Services Tax (Third Amendment) Rules, 2022 - Amendments in FORM GSTR-9 - Notification

Benefit of the provisions of Section 10 (23C)(iiiab) - There is a sweeping difference in according the any assessee to the provisions of Section 12AA and Section...

Default in payment of service tax - Prosecution proceedings against the director of the company - offence punishable u/s 89 of Finance Act, 1994 r.w.s. 9 and 9AA of...

Power of Court to entertain an application u/s 9(1) of the Arbitration and Conciliation Act, 1996 - On a combined reading of Section 9 with Section 17 of the Arbitration...

Section 9 is being amended to exclude Extra Neutral Alcohol used in alcoholic liquor manufacture from central tax. Section 10(5) is amended to refer to new section 74A....

The High Court quashed prosecution against petitioners-accused u/s Central Excise Act 1944 and IPC. No Dues-Discharge Certificate issued, Sabka Vishwas Scheme applied....

Assessment of turnover of the applicant as per Section 4(3) of the VAT - levy of tax on turnover of sale has to be done in the manner provided in Section 4(3) of the Act...

Arbitration agreement - Applicability on the party who is not the signatory of the agreement - Scope of Section 9 of the Arbitration and Conciliation Act, 1996 - The...

This case pertains to the precedence and priority of consideration between an application filed u/s 54(C) and Section 7 of the Insolvency and Bankruptcy Code (IBC)...

Quick Updates: