News Updates
EOU Entitled To Claim Deemed Export Drawback On Inputs Which Remained Unutilized With Then-Existing DTA Unit: Delhi High Court
The Delhi High Court has held that duty drawback for goods should extend to unutilized goods which were available at the time of conversion of the Domestic Tariff Area (DTA) unit into a 100% Export Oriented Unit (EOU).The division bench of Justice Rajiv Shakhdher and Justice Tara Vitasta Ganju has observed that the restriction against the claim of concession in duties and taxes applied...
Workmen Compensation Award Must Record Finding On Jurisdictional Fact Whether Injury/Disease Is Caused Incidental To Duties Of Service: Andhra Pradesh HC
In a recent case, the Andhra Pradesh High Court observed that the Commissioner in an award under Workmen Compensation Act, 1923 has to make a specific finding on whether the injury has been caused to employee by accident arising out of and in the course of employment or if the employee has contracted any occupational disease peculiar to that employment. Brief Facts of the...
Kerala High Court Upholds Life Sentence Of Beedi Tycoon Mohammed Nisham For Mowing Down Security Guard Chandrabose
The Kerala High Court, on Friday, dismissed the appeal filed by beedi tycoon Mohammed Nisham against conviction and life sentence in the Chandrabose murder case. Division Bench consisting of Justice K Vinod Chandran and C Jayachandran has upheld the life imprisonment awarded to the accused. ...it is clear that the conscious act of running down a man to cause injuries, which injuries in...
CESTAT Allows Cenvat Credit To Indian Oil On Excise Duty Paid Towards Manufacturing Activity
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit to Indian Oil on excise duty paid towards manufacturing activity.The bench of P.K. Choudhary (Judicial Member) has observed that once duty is paid by the assessee, treating the activity as manufacturing activity by the Department, Cenvat credit is available and there is...
It Is The Bonafide Mistake Of Taxpayer Paying To Railways Instead Of GST Department: Bombay High Court
The Bombay High Court has held that the taxpayer has made a mistake and instead of paying the Government of India through the CGST authorities and the State of Maharashtra through the SGST authorities, the entire amount was paid to the Government of India through Indian Railways. The division bench of Justice K.R. Shriram and Justice A.S. Doctor has directed that the amounts which...
Uttarakhand High Court Vacates Stay On Cutting Of Trees For Construction Of Sahastradhara Road; Directs Govt To Transplant Trees
The Uttarakhand High Court has allowed the proposed cutting of '2057 numbers of trees' for road-widening project in the Sahastradhara passage leading to Mussoorie. While denying relief in the stay application filed by the petitioner to halt the move, a Division Bench of Chief Justice Vipin Sanghi and Justice Ramesh Chandra Khulbe observed, "As to which road should be developed...
IBBI Notifies Second Amendment To Insolvency Professional Regulations
The Insolvency and Bankruptcy Board of India ("IBBI") has amended the IBBI (Insolvency Professionals) Regulations, 2016 ("IP Regulations") for a second time and has notified the amendment on 13.09.2022. The amendment has added Clause 26A to the IP Regulations which states that an Insolvency Professional shall not accept /share any fees or charges from any professional and/or support...
GST Exemption On Composite Supply Of Service By Milling Food Grains Into Flour To State Govt. For Public Distribution System: AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that the composite supply of services by way of milling of food grains into flour to the Government of West Bengal for distribution of flour under the Public Distribution System is eligible for GST exemption.The two-member bench of Brajesh Kumar Singh and Joyjit Banik observed that the value of by-products retained by...
Complaint Already Filed Against Police Officer: Gujarat High Court Declines Contempt Action Over Failure To Register Rape FIR
The Gujarat High Court recently declined to entertain a contempt petition against a Police Inspector for allegedly failing to comply with the Apex Court's decision in Lalita Kumar v/s State of UP, for prompt registration of FIR on receipt of information regarding cognizable offence.A bench of Chief Justice Aravind Kumar and Justice Ashutosh Shastri observed:"Having found a...
Customs Duty Exemption On Imported WAP: CESTAT
The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that imported WAP is entitled to an exemption from the whole of the customs duties under the ITA.The two-member bench of Justice Dilip Kumar (President) and P.V. Subba Rao (Technical Member) has observed that imported WAP is a networking equipment working on LAN, connecting Wi-fi enabled...