Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
The High Court held that the pre-deposits made by the petitioners through their electronic cash ledger were valid u/s 83 of the Finance Act, 1994, read with Section 35 of the Central Excise Act, 1944. The Court followed the decision in RELIANCE INFRASTRUCTURE LIMITED VERSUS THE UNION OF INDIA AND ORS. and directed the appellate authority to accept the pre-deposits as valid and dispose of the petitioners' appeal on merits in accordance with the law. The petition was allowed.
The High Court held that the pre-deposits made by the petitioners through their electronic cash ledger were valid u/s 83 of the Finance Act, 1994, read with Section 35 of the Central Excise Act, 1944. The Court followed the decision in RELIANCE INFRASTRUCTURE LIMITED VERSUS THE UNION OF INDIA AND ORS. and directed the appellate authority to accept the pre-deposits as valid and dispose of the petitioners' appeal on merits in accordance with the law. The petition was allowed.
Note: It is a system-generated summary and is for quick reference only.