Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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.
TaxTMI 
of 4792
Join Channel
TaxTMI 
