Advanced Search Results

M/s. D.P. Jain and Company Infrastructure Pvt. Ltd. Vs. Union of India ...

Court : Mumbai

Subject : Service Tax

Application No. ST/Stay/125/2012) before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on several grounds. 16. Meanwhile, Finance Act, 2012 was enacted and, thereby, sections 97 and 98 have been inserted. Section 97 provide for retrospective exemption to … writ petition, we had granted Rule on 22nd February, 2016 and directed that it be heard along with Central Excise Appeal No. 21 of 2015. 2. Rule on interim relief in the writ petition was made returnable

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … of Revenue) Notification No. 40/2012-Customs (N.T.) New Delhi, dated the 2nd May, 2012 260 [2024] 12 S.C.R. Digital Supreme Court Reports S.O. (E). - In … of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers … of recovery of duty or penalty under other provision of the Customs Act, 1962 or redemption fine under Section 125 of the Customs Act, 1962, they are authorized. 219. Mostly, at the time of clearance of imported goods

Haryana Power Purchase Centre (Hppc) and Others versus Gmr Kamalanga E ...

Court : Supreme Court of India

Reported in : [2025] 9 S.C.R. 663

duty on coal. Excise duty @ 6% on the determined sale price of coal was introduced by the Finance Act 2012. The CERCheld that GKEL would be entitled to compensation throughadjustment in tariff on account of the freshly applicable … no.54 of 2019) and upheld the order dated 20.03.2018 passed by the Central Electricity Regulatory Commission (CERC) in Petition No.105/MP/20173.Headnotes†Electricity Act, 2003 - Electricity Appeals … 2019 dismissed both the appeals and upheld the order of the CERC. 4.28 Hence, these civil appeals under Section 125 of the 2003 Act. SUBMISSIONS5. We have heard Shri M.G. Ramachandran, learned Senior Counselappearing for the appellants, Dr.

Hi-Lite Projects Private Limited vs the Joint Commissioner

Court : Kerala

first respondent, as per Ext.P18 letter, rejected the declarations stating that as perSection 125 (1) (e) of the Finance Act, 2019, a person who has been subjected to an enquiry or investigation or audit, and the amount of … not have found the petitioner to be eligible to make a declaration under the Scheme in view of section 125 of the Finance Act. There is no illegality or irregularity in the Designated Committee issuing Ext.P18 communication rejecting … KOZHIKODE-673 014. BY ADVS. SRI.M.P.SHAMEEM AHAMED SRI.CYRIAC TOM RESPONDENTS:1 THE JOINT COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, KOZHIKKODE COMMISSIONERATE, MANANCHIRA, KOZHIKKODE-673 001. 2 THE SENIOR … thereto also. The respondents initiated verification of accounts for the period from 2012-13, only on 07.09.2017, after the petitioner filed Ext.P1 return. Exhibit P18 letter

M/S.Kandan Hardware Mart vs the Assistant Commissioner (St) (Fac)

Court : Chennai

return or statement.101. A similar provision was also incorporated in the Income TaxAct, 1961 in Chapter XVII vide Finance Act, 2012 with effect from 01.07.2012. Subsequently, over the period of time, other provisions have also been incorporated for such … in the light of Notification No.07/2023-Central Tax dated 31.03.2023 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance (Department of Revenue), … the levy of “Late Fee” under Section 47 of the respective GST Enactments and / or “Penalty” under Section 125 of the respective GST Enactments or both.3. The details of the impugned Assessment Orders and Show Cause Notices

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

Aids to interpretation (i) History of the legislation 107. The amendments (i.e. Finance Act 2008, Finance Act 2009, Finance Act 2012 and Finance Act 2015) do not throw light - by way of statement of objects and reasons or … the taxable territories to charitable purposes which tend to promote international welfare in which India is interested, the Central Board of Revenue may, by general or special order, direct that it shall not be included in the … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

State of Kerala, vs Indian Medical Association, Kerala State Branch,

Court : Kerala

Subject : Land Acquisition

a taxable supply for the purposes of the levy of tax. The amendment that was introduced through the Finance Act, 2021 was also made retroactive with effect from 01.07.2017, thereby adding to the financial woes of the petitioner.5. … (GAAR). The Government then constituted an Expert Committee headed by Dr. Parthasarathi Shome on GAAR on July 13, 2012. After examining the matter in some detail, the relevant conclusion of the Committee was summarised as below:The Committee … DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE, KOCHI ZONAL UNIT, 1ST FLOOR, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI-682017., PIN - 682017 5 DEPUTY DIRECTOR, DIRECTORATE GENERAL … non- taxability was, however, removed by an amendment of the provisions of Section 2(17)(e) and Section 7(1)(aa) read with the Explanation thereto of the Central … Co. v. Asst Commr - (2016) 15 SCC 125].● New levy by overturning long-established position: In the

Additional Director General, Directorate of GST Intelligence vs Indian ...

Court : Kerala

Subject : Land Acquisition

a taxable supply for the purposes of the levy of tax. The amendment that was introduced through the Finance Act, 2021 was also made retroactive with effect from 01.07.2017, thereby adding to the financial woes of the petitioner.5. … (GAAR). The Government then constituted an Expert Committee headed by Dr. Parthasarathi Shome on GAAR on July 13, 2012. After examining the matter in some detail, the relevant conclusion of the Committee was summarised as below:The Committee … DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE, KOCHI ZONAL UNIT, 1ST FLOOR, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI-682017., PIN - 682017 5 DEPUTY DIRECTOR, DIRECTORATE GENERAL … non- taxability was, however, removed by an amendment of the provisions of Section 2(17)(e) and Section 7(1)(aa) read with the Explanation thereto of the Central … Co. v. Asst Commr - (2016) 15 SCC 125].● New levy by overturning long-established position: In the

Indian Medical Association, Kerala State Branch, vs Union of India,

Court : Kerala

Subject : Land Acquisition

a taxable supply for the purposes of the levy of tax. The amendment that was introduced through the Finance Act, 2021 was also made retroactive with effect from 01.07.2017, thereby adding to the financial woes of the petitioner.5. … (GAAR). The Government then constituted an Expert Committee headed by Dr. Parthasarathi Shome on GAAR on July 13, 2012. After examining the matter in some detail, the relevant conclusion of the Committee was summarised as below:The Committee … DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE, KOCHI ZONAL UNIT, 1ST FLOOR, CENTRAL EXCISE BHAVAN, KATHRIKKADAVU, KOCHI-682017., PIN - 682017 5 DEPUTY DIRECTOR, DIRECTORATE GENERAL … non- taxability was, however, removed by an amendment of the provisions of Section 2(17)(e) and Section 7(1)(aa) read with the Explanation thereto of the Central … Co. v. Asst Commr - (2016) 15 SCC 125].● New levy by overturning long-established position: In the

M/S.21st Century Ferro and Alloys Ltd. Vs. Odisha Electricity Regulato ...

Court : Orissa

Subject : Electricity

of tariff made by the Commission involves a very highly technical procedure requiring 13 knowledge of law, engineering, finance, commerce, economics and management which can be effectively adjudicated by the Tribunal for electricity.16. State The Hon’ble Supreme … CUTTACK W.P.(C) Nos.17656, 17659, 17660, 17662, 17665, 17667, 17670, 17672, 16195 of 2012 In the matter of applications under Articles 226 & 227 of the … for at least one year in the Ministry or Department of the Central Government dealing with economic affairs or matters or infrastructure; or (iii) is, … Electricity under Sec. 111 and ultimately against order of the Appellate Tribunal appeal is to be preferred under Section 125 of the Act, 2003 to the Hon’ble Supreme Court. Mr. P.K. Mohanty further submitted that WESCO has filed