Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Export or Clearances for Home Consumption – Benefit of ...


Late Form-'H' Submission: Can Notification No. 8/2011 Benefits Be Claimed Beyond Six-Month Limit in Circular No. 212/96?

October 4, 2013

Case Laws     Central Excise     HC

Export or Clearances for Home Consumption – Benefit of Notification No. 8/2011 - The only dispute was that since the Form-‘H’ Certificate was furnished beyond the period of six months specified in the Circular No. 212/96 - held as Export - HC

View Source

 


 

You may also like:

  1. Legal clarification issued by tax authorities regarding late fee applicability for delayed submission of FORM GSTR-9C. The circular establishes that late fees under...

  2. CENVAT Credit - time limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the...

  3. Penalty proceedings u/s 271D, 271E and 271AAA - period of limitation - the period of six months from the end of the month in which action for imposition of penalty was...

  4. Rate of value added tax (VAT) - samosa - whether the rate of tax on Samosa should be 8% or 5%? - samosas are to be taxed at the rate of 8% for the first six months and,...

  5. Benefit of Reduction of late fee in case of delayed filing of FORM GSTR-5A withdrawn.

  6. Regarding online submission of Form T-2. - Notification

  7. CENVAT Credit - invoices beyond six months - Rule 4(7) of CCR, 2004 - the time restriction of six months would not apply to the invoices issued prior to 01/09/2014

  8. The CCST clarifies the applicability of late fees for delayed filing of FORM GSTR-9C under the APGST Act, 2017. Late fees under section 47 are leviable for incomplete...

  9. Initiation of CIRP - It is clear from the provisions of Section 8 and 9 of the Code, that unlike under Section 7, a Notice under Section 8 is to be issued by an...

  10. Validity of Confiscation order - Goods are prima facie eligible for benefit of Notification No.1/2011-Cus Extending the notification and acknowledges the fact that the...

  11. Government waived the late fee for late filing of FORM GSTR-3B, for the month of July - Notification

  12. Assessee allowed to opt for concessional tax rate u/s 115BAC(5)(i) for AY 2023-24 based on Form 10IE submitted late for previous AY, subject to fulfilling other legal...

  13. Refund claim - Import of 8 consignments of ferrite magnets - importer did not claim the benefit of Notification No. 12/2012 in the Bill of Entry so filed - refund allowed - AT

  14. Denial of MEIS benefit - omitted to check the Box stating 'Yes' - There is no justification in denying the claim, based on such an inadvertent omission. In the matter of...

  15. Appellant's claim for exemption under 2009 Notification for 2008-2011 disallowed retrospectively as 2011 Notification amending exemption scope intended prospective...

 

Quick Updates:Latest Updates