Maintainability of petition - appealable order or not - Levy of ...

Case Laws GST

October 1, 2022

Maintainability of petition - appealable order or not - Levy of interest under Section 50 along with penalty under Section 122(2) of the Central Goods and Service Tax Act, 2017 - restriction on ITC - Since an appeal provision is available, it is in the fitness, it would be just and proper, the petitioner avails the remedy of appeal where all the issues can be agitated. - HC

View Source

← Previous Next →

Maintainability of petition - appealable order or not - Levy of ...

Case Laws GST

October 1, 2022

You may also like:

Re-assessment of goods / customs duty - Deputy Commissioner has clearly erred in issuing an assessment order under Section 17(5) after the goods were already cleared for...

Seeks to amendment in Notification No. 2/2017-Central Tax, dated the 19th June, 2017 - Notification

Transitional credit - revision of the Form TRAN-1 and Form TRAN-2 - The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ...

The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for...

Non-fulfillment of input output norms as per the allegation of the Department - defective PETs also should be considered as part of the output or not - Applicability of...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Reversal of CENVAT Credit - electrical energy is not an excisable goods nor it is exempted goods as defined in rule 2(d) of the Credit Rules. Thus, as electricity is not...

Rates of Tax on Goods - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6% - GST

Classification of goods - Unless and until the nature of the goods is ascertained it is not proper to decide whether the goods can be classified by taking recourse of...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

Confiscation of land, buildings etc. - invocation of powers under Rule 173(Q)(2) of Central Excise Rules, 1944 on 26.03.2007 and 29.03.2007 for confiscation of land,...

Petitioner seeking declaration that rule 11B(2)(c) of Central Sales Tax (Kerala) Rules,1957 as invalid and ultra vires being in consistent with Central Sales Tax...

Benefit of accumulation of income u/s.11(2) - denial of claim on non-submission of Form No.10 along with return of income - In this case, the assessee claims that...

The Advance Ruling Authority rejected the application made by the applicant for pronouncement of ruling as the questions raised were not covered under any of the clauses...

The Ministry of Finance, Department of Revenue, issued Notification No. 10/2024-Central Tax amending Notification No. 02/2017-Central Tax. The amendment pertains to the...

Quick Updates: