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        Service Tax

        2021 (9) TMI 1483 - HC - Service Tax

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        Gujarat HC Notice Challenges Tribunal's Burden of Proof Shift in Tax Appeal The Gujarat HC issued an urgent notice after arguments that the Customs Excise and Service Tax Appellate Tribunal wrongly shifted the burden of proof, ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Gujarat HC Notice Challenges Tribunal's Burden of Proof Shift in Tax Appeal

                            The Gujarat HC issued an urgent notice after arguments that the Customs Excise and Service Tax Appellate Tribunal wrongly shifted the burden of proof, referencing M.G.SAHANI & CO. (Del) Ltd. vs. Collector of Central Excise, New Delhi.


                            The Gujarat High Court, in a case represented by Mr. Paresh Dave, issued an urgent notice returnable on 20.10.2021 after hearing arguments that the Customs Excise and Service Tax Appellate Tribunal wrongly shifted the burden of proof. The case referenced the authority of M.G.SAHANI & CO. (Del) Ltd. vs. Collector of Central Excise, New Delhi.
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