Home Highlights May 2013 Year 2013 This

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1. Authorized courier - Refusal to renew the registration of the Petitioner - The Petitioner was an authorized courier for almost 25 years and the registration was renewed...

2. Pronouncement of orders not within 90 days - Covid-19 epidemic - Even without the words “ordinarily”, in the light of the above analysis of the legal position, the...

3. Liquidation of Corporate debtor - time limitation - exclusion of time taken by Tribunal to decide to how the voting share of thousands of Allottees will be counted - the...

4. Assistance to authorized officer during search and seizure - For the purpose of search AO now take services of any person, entity as approved by PCC or CC or PDGIT or...

5. Amendments to various rules and forms - Central Goods and Services Tax (Amendment) Rules, 2022 - Notification

6. Central Goods and Services Tax (Seventh Amendment) Rules, 2018 - Corresponding rules amended accordingly.

7. Penalty on directors - Rule 26 of the Central Excise Rules - Rule 26 is prima facie in excess of the Rule making power conferred under the Central Excise Act, 1944 - HC

8. Companies (Central Government's) General Rules and Forms (Fifth Amendment) Rules, 2012 - (Form 23AC & 23ACA) - Notification

9. Non-imposition of anti-dumping duty - intention of the govt. by keeping itself silent for a long period of time - it has to be presumed that the Central Government has...

10. Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules, 2002 and only in exercise of power of Central...

11. Cenvat Credit denied on the ground that invoices did not contain necessary details as required under Rule 11 of Central Excise Rules, 2002 - The fact that Rule 9(2) is...

12. Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

13. Filing of Form GST TRAN-1 - time limit for filing of the form - The time limit stipulated under Rule 117 of the Rules is not ultra vires of the Act. This Rule is...

14. Penalty under Rule 25 of the Central Excise Rules, 2002 - Contravention of Rule 8(3A) - penalty under Rule 25 is not permissible, but penalty under Rule 27 is to be imposed - AT

15. Reopening of assessment u/s 147 - doctrine of res judicata - principal of consistency - Consistency does not mean putting iron fetters on the subsequent decision making;...