Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Refund of Education Cess and Secondary & Higher Education Cess (SHE Cess) under the transitional provisions of the CGST Act, 2017. The key points are: Cess is a tax levied for a specific purpose, in this case, education. The definition of 'eligible duties and taxes' u/s 140 of the CGST Act excludes cesses, making them ineligible for transitional credit. Unutilized cesses cannot be transitioned through TRAN-1 and shall lapse as per the transitional provisions. Section 11B of the Central Excise Act and Rule 5 of the CENVAT Credit Rules do not provide for refund of such cesses. The Tribunal held that equity or hardship cannot influence fiscal laws without statutory backing. Mere accounting entry of cess credits in the electronic ledger does not confer a vested right for utilization against GST liability. Section 142(3) of the CGST Act does not entitle refund of such ineligible credits. The appeal for refund of Education Cess and SHE Cess was dismissed.
Refund of Education Cess and Secondary & Higher Education Cess (SHE Cess) under the transitional provisions of the CGST Act, 2017. The key points are: Cess is a tax levied for a specific purpose, in this case, education. The definition of 'eligible duties and taxes' u/s 140 of the CGST Act excludes cesses, making them ineligible for transitional credit. Unutilized cesses cannot be transitioned through TRAN-1 and shall lapse as per the transitional provisions. Section 11B of the Central Excise Act and Rule 5 of the CENVAT Credit Rules do not provide for refund of such cesses. The Tribunal held that equity or hardship cannot influence fiscal laws without statutory backing. Mere accounting entry of cess credits in the electronic ledger does not confer a vested right for utilization against GST liability. Section 142(3) of the CGST Act does not entitle refund of such ineligible credits. The appeal for refund of Education Cess and SHE Cess was dismissed.
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