Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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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.
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