Home Highlights December 2017 Year 2017 This

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1. Rejection of petitioner’s claim for benefit of budgetary support - If the provisions of the Scheme Notification are given the meaning as sought to be done by the...

2. Doctrine of promissory estoppel - Impact of migration to GST from erstwhile area back exemption / incentive scheme in Central Excise - the Excise duty Exemptions availed...

3. Scheme of budgetary support under Goods and Service Tax Regime to the units located in specified states - refund of 58% of CGST or 29% of IGST paid through debit in the cash ledger

4. Area Based Exemption - Benefit of budgetary scheme - The respondent authorities are therefore directed to examine the individual claims of the petitioners and if they...

5. Area Based Exemption - Denial of budgetary support - It is material to note that it is not disputed that but for the controversy whether the petitioner was availing the...

6. Rejection of the petitioner’s claim for budgetary support - Violation of principles of natural justice - The court emphasized that the Budgetary Support Scheme mandated...

7. Capital investment - petitioner's unit entitled to get capital investment incentive/subsidy as Category (III) Mega Industrial Unit i.e. loss making, existing and...

8. Refund of the excise duty paid in cash - Area based exemption - New Industrial Unit in terms of the notification or not - Surrendering the old central excise...

9. Profit of eligible unit by on account Baggase Purchase u/s 80-IA(8) r.w.s. 80-IA (10) - Assessee’s manufacturing unit has sold “bagaase” to assessee’s power unit at Rs....

10. Benefit of the area based exemption Notification No. 50/2003-C.E. - two units in single premises - the word ‘industrial unit’ cannot be used in the sense of a factory as...

11. Business Support Services - the gas storage facility in industrial unit are not fitting into overall scope of infrastructural support services

12. Refund of IGST on Export of Goods - Conditions were complied with post-export - Amendment of Bills of Entry for imported goods under the Advanced Authorisation Scheme...

13. Resumption of seized cash/currency u/s 67 of CGST Act - Scope and definition of "goods / things" - cash was sale proceeds of unaccounted goods or not - The High court...

14. Eligible unit for budgetary support - doctrine of promissory estoppel and legitimate expectation - sunset clause prescribed under Excise Exemption Notification, giving...

15. There may be mistake in mentioning the Khasra numbers covered by a particular industrial area and, therefore, just because the Khasra number of a unit is not mentioned...