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October 1, 2026   Case Laws Income Tax
Pecuniary jurisdiction governs scrutiny notices: an ACIT notice without transfer can invalidate the resulting assessment.
October 1, 2026   Case Laws Customs
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties.
October 1, 2026   Case Laws Customs
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and penalties.
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Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of disciplinary proceedings.
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Equivalent-value property attachment may reach pre-existing assets when direct proceeds of crime are unavailable or laundered.
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Foreign-bank charges under reverse charge require exporter privity; unsegregated demands, extended limitation and penalties fail.
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Agricultural-land exclusion under wealth tax extends retrospectively to revenue-record agricultural land used for agricultural purposes.
September 30, 2026   Notes IBC
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation and voting.
September 30, 2026   Notes GST
Extended GST limitation permits distinct scrutiny-based demands despite prior audit, but requires fraud, wilful misstatement, or tax-evasive suppression.
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Blocked construction input tax credit persists despite taxable rental income, subject only to proven plant or structural-support exceptions.
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Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundation.
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Scientific research institution approval applies subject to SIRO recognition, prescribed reporting, and donor certification requirements.
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Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance.
September 30, 2026   Notifications Labour laws
ESI scheme expansion in Gujarat makes employer and employee contributions payable and extends statutory insurance benefits across specified districts.
September 30, 2026   Circulars Income Tax
Income-tax return and audit-report deadlines for specified taxpayers are extended under revised annual filing timelines.
September 30, 2026   Circulars Customs
Special Notified Zone relocation permits controlled rough-diamond auctions, customs-cleared sales, and re-export of unsold whole lots.
September 30, 2026   Case Laws GST
Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined.
September 30, 2026   Case Laws GST
Reliance on Quashed GST Circular Requires Fresh Examination of Inverted-Duty Refund Eligibility for Cotton-Yarn Clearances.
September 30, 2026   Case Laws GST
Transitional input tax credit claims may use extended filing and revision facility, subject to merits verification.

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Home › Highlights › Central Excise › 2024 › May, 2024 › This
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Central Excise

The CESTAT ALLAHABAD held that the appeal abates u/s Rule 22 of...

Appeal abates u/r 22 as no application for continuance was made by official liquidator post liquidation order.

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Central Excise May 27, 2024 Case Laws AT
The CESTAT ALLAHABAD held that the appeal abates u/s Rule 22 of Custom, Excise & Service Tax Appellate Tribunal Procedure Rules, 1982 due to the liquidation order by NCLT appointing an official liquidator for the appellant company. The official liquidator did not file an application for continuance of the appeal before the tribunal within five years of the NCLT order. As per Rule 22, the appeal stands abated.
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