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August 12, 2026   Circulars DGFT
Enhanced due diligence for dealings with identified Bhutanese firms is advised to manage potential trade and payment risks.
August 12, 2026   Case Laws GST
GST registration cancellation appeals may be restored for merits review where genuine delay explanations justify condonation of limitation.
August 12, 2026   Case Laws GST
Fresh GST proceedings after quashed notices remain within limitation, but prejudged show cause notices require neutral reissuance.
August 12, 2026   Case Laws GST
Proper officer jurisdiction for a combined GST demand supports one waiver application covering operations across multiple States.
August 12, 2026   Case Laws GST
Duplicate GST assessment orders for the same return mismatch cannot coexist; earlier assessment remanded subject to tax payment.
August 12, 2026   Case Laws GST
GST amnesty waiver covers self-assessed tax determined under Section 73, while Rule 164 deadlines and approval safeguards remain mandatory.
August 12, 2026   Case Laws GST
Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor's unpaid dues.
August 12, 2026   Case Laws GST
Export turnover mismatches require documentary substantiation and a meaningful opportunity before ex parte GST adjudication is finally sustained.
August 12, 2026   Case Laws GST
Communication date for limitation follows the dealer's unrebutted declaration, requiring fresh consideration of the dismissed statutory appeal.
August 12, 2026   Case Laws Income Tax
Mandatory settlement limitation period runs from first Interim Board allotment; administrative transfers cannot revive expired disposal time.
August 12, 2026   Case Laws Income Tax
Identity-theft defences do not bar reassessment, but Revenue must prove disputed transactions through primary evidence during proceedings.
August 12, 2026   Case Laws Income Tax
Discounted Cash Flow valuation for newly incorporated companies was accepted despite later notification under the prescribed valuation rule.
August 12, 2026   Case Laws Income Tax
Internal CUP method upheld for project-office transactions where contract risks, rewards and revenue were fully attributed to India.
August 12, 2026   Case Laws Income Tax
Revisional relief for double taxation requires merits review where the same income is assessed in two different years.
August 12, 2026   Case Laws Income Tax
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse material.
August 12, 2026   Case Laws Income Tax
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory computation rules.
August 12, 2026   Case Laws Income Tax
CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.
August 12, 2026   Case Laws Income Tax
TDS non-deduction under binding interim directions does not make an employer-bank an assessee in default.
August 12, 2026   Case Laws Income Tax
Reassessment based on search and independent enquiry sustained, while unverifiable purchases were limited to the estimated profit element.
August 12, 2026   Case Laws Income Tax
Reasonable cause for cash land-transaction receipts and repayments supported deletion of penalties for statutory cash-payment breaches.

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Home › Highlights › Central Excise › 2019 › January, 2019 › This
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Central Excise

Once the appellant has paid the amount as per Rule 6(3) of CCR,...

Appellant's Compliance with Rule 6(3) CCR Prevents Revenue Reversal Demand; Penalty Imposition Deemed Unjustified.

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Central Excise January 2, 2019 Case Laws AT
Once the appellant has paid the amount as per Rule 6(3) of CCR, the Revenue cannot insist that the appellants should reverse the entire credit - the appellants in order to buy peace reverse the entire credit and also paid the interest on the remaining amount - thus, it was not justified to impose penalty.
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Acts Income Tax
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