Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Section 174(2)(e) of the CGST Act saved investigation, inquiry, assessment, adjudication and other legal proceedings after omission of Chapter V of the Finance Act, 1994. The HC held that this saving clause preserved the authority to institute and continue service tax proceedings as if the earlier law had not been amended or repealed, so a show cause notice issued under the repealed service tax law remained valid. The writ challenge based on repeal was rejected, and the assessee was left to pursue adjudication independently in accordance with law.
Section 174(2)(e) of the CGST Act saved investigation, inquiry, assessment, adjudication and other legal proceedings after omission of Chapter V of the Finance Act, 1994. The HC held that this saving clause preserved the authority to institute and continue service tax proceedings as if the earlier law had not been amended or repealed, so a show cause notice issued under the repealed service tax law remained valid. The writ challenge based on repeal was rejected, and the assessee was left to pursue adjudication independently in accordance with law.
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