S.C : Set off of Entry Tax can only be granted if assessee is an importer of scheduled goods who is liable to pay tax under VAT Act; assessee must incur tax liability at rates specified under section 14 of VAT Act and this must only be by virtue of sale of imported scheduled goods

Supreme Court Of India Indian Oil Corporation Ltd. vs. State of Bihar Section 9 F. Nariman &  Sanjay Kishan Kaul, JJ. Civil Appeal No. 3018 Of 2017 November  14, 2017 JUDGMENT R.F. Nariman, J. – The present appeal and special leave petitions arise out of demands made from the Appellant for payment of Entry Tax under the …

Madras H.C : Where Tribunal dismissed appeal of assessee on ground that there was huge pendency involving crores of rupees of revenue and adjudication of lis involving minor demand would not be productive, dismissal of appeal not justified

High Court Of Madras Tamin Granites vs. Commissioner of Central Excise, Chennai Section 109 S. Manikumar And R. Suresh Kumar, JJ. Civil Misc. Appeal No. 3134 Of 2017 November 13, 2017 JUDGMENT S. Manikumar, J. – Final order No.40018 of 2017, dated 3/1/2017, on the file of the Customs, Excise & Service Tax Appellate Tribunal, Chennai, …

S.C : Where assessee filed SLP against judgment of HC and, on merits, submitted that HC relied upon non-existent provisions under Central Excise Act to impose penalty, registry was directed to issue notice on revenue and further recovery of penalty was stayed

Supreme Court Of India India Containers Ltd. vs. Commissioner of Central Excise and Customs Section 122 Ranjan Gogoi And Navin Sinha, JJ. Special Leave To Appeal (C) Nos. 28909 Of 2017 November  10, 2017  JUDGMENT 1. Learned counsel for the petitioner submits that the High Court in the present case ought not to have exercised jurisdiction …

S.C : Education Cess and Higher Education Cess paid along with excise duty liable to be refunded along with central excise duty in terms of exemption notifications when excise duty is not payable

Supreme Court Of India SRD Nutrients (P.) Ltd. vs. Commissioner of Central Excise, Guwahati Section : 11 A. K. Sikri And Ashok Bhushan, JJ. Civil Appeal Nos. 2781-2790 Of 2010 And Others November 10, 2017 Circulars and Notifications: Notification No. 20/2007-CE, dated 25-4-2007, Notification No. 41/2007-SCT, dated 6-8-2007, Circular No. 134/3/2011-S.T., dated 8-4-2011 JUDGMENT A.K. Sikri, …

Rajasthan H.C : Whether the Department can take a contrary view than the circular which has been issued for reduction of arrears in the Supreme Court, High Courts and Tribunals and insist for arguing the matter on merits

High Court Of Rajasthan CIT, JAIPUR-II vs. GAD Fashion Section 268A, 119, 154 and 263 K.S. Jhaveri, M. N. Bhandariand Inderjeet Singh, JJ. D.B. IT Appeal No. 575 Of 2008 November  10, 2017  ORDER K.S. Jhaveri & Inderjeet Singh, JJ. – By way of reference, this Court vide order dated 05.07.2017 framed the following reference for …
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