Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
An exemption notification that alters the aggregate duty payable is treated as directly and proximately relating to the rate of duty or value for assessment; applying the Direct and Proximate Relation Test, where a classification issue is accompanied by a claim under an exemption notification affecting duty/value, the exclusion from High Court appellate jurisdiction applies and the proper remedy is to the Supreme Court under Section 130E. Consequentially, appeals to the High Court were held not maintainable and the department may approach the Supreme Court.
An exemption notification that alters the aggregate duty payable is treated as directly and proximately relating to the rate of duty or value for assessment; applying the Direct and Proximate Relation Test, where a classification issue is accompanied by a claim under an exemption notification affecting duty/value, the exclusion from High Court appellate jurisdiction applies and the proper remedy is to the Supreme Court under Section 130E. Consequentially, appeals to the High Court were held not maintainable and the department may approach the Supreme Court.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
