Merely because erstwhile owner though it had ceased to carry on ...

Court Affirms New Owners' Rights: Previous Owner's Registration Lapses Don't Block Subsequent Central Excise Registration.

November 23, 2014

Case Laws Central Excise HC

Merely because erstwhile owner though it had ceased to carry on business on the premises in question, had failed to apply for de-registration and/or cancellation of the Registration Certificate and/or the department has not de-registered and/or cancelled the Registration Certificate issued in favour of the erstwhile owner, the same is no ground to deny Central Excise Registration to the subsequent purchaser-lessees - HC

View Source

← Previous Next →

Merely because erstwhile owner though it had ceased to carry on ...

Court Affirms New Owners' Rights: Previous Owner's Registration Lapses Don't Block Subsequent Central Excise Registration.

November 23, 2014

Case Laws Central Excise HC

You may also like:

Transfer of right to use goods - Hiring of Charter Vessel for dredging activity -Appellant enjoys full right to exclusion of others. During the period, neither the owner...

Capital Gain - property received by way of gift - Cost of acquisition of the asset shall be the cost for which the previous owner of the property acquired it, as...

Substitution of new section for section 64 of Customs Act, 1962 - Owner’s right to deal with warehoused goods - to make provisions for owner’s right to deal with warehoused goods.

Capital gain tax - cost of acquisitionn - the long terms capital gains has to be from the date from which the capital asset in question was held by the previous owner...

Capital gain computation - indexation of cost in cases covered by section 49 - previous owner of the property vs present owner of the property - indexed cost of...

Rent received by a person not the owner, taxable as house property income – High Court

Maintainability of an interim application seeking summary judgment under the Code of Civil Procedure for enforcing claims arising from bunker supplies made to defendant...

Classification of services - Business Auxiliary services or not - The agreement between the shop owners and the assessee provided that the shop owner would pay...

Computation of LTCG - extinguishment of the owner’s rights in the property - Transfer u/s 2(47) - year of assessment - claim of exemption u/s. 54 - the owner’s right to...

Capital gains computation - cost of acquisition relates back to date of transfer through will/family settlement to beneficiary. Determination of indexed cost of...

Co-owner's application for cancellation of GST registration granted to another co-owner rejected. HC held clause (a) governing ownership document sufficed; clause (c)...

Smuggling - foreign currency - illicit export of currency - beneficial owners - The actual owner of the foreign currency having been identified, the concept of...

HC overturned rejection of sales tax registration application, ruling that non-residency in Andhra Pradesh cannot be grounds for denial under APGST Act. The court...

Release of goods in terms of the provision of Section 129(1)(a) of the GST / UPGST Act 2017 - SCN issued to the petitioner in its capacity as the consignee - The High...

Regarding capital gain on sale of flats, the ITAT held that for gift transactions, capital gain is not taxable at the time of gift, but is brought to tax when the gifted...

Quick Updates: