Eight appeals filed by MRF Limited before different State Benches of GSTAT transferred to the Principal Bench… • Confiscation order passed on the same day as the show cause notice • "Communication" under Section 107(1) means actual communication to the person aggrieved • Retrospective cancellation of a supplier's registration does not by itself render inadmissible the input tax… • Cash cannot be seized under Section 67(2) of the CGST Act • Section 147A of the Income Tax Act declared unconstitutional • Penalty confirmed in the adjudication order cannot exceed penalty proposed in the show cause notice • Refund cannot be appropriated against a demand for which statutory pre-deposit has been made and appeal is pending
#Telangana
3 articles
CESTAT Cannot Constitute a Larger Bench to Question a Jurisdictional HC Ruling, Telangana HC Holds
The Telangana High Court has set aside a Customs, Excise and Service Tax Appellate Tribunal order that had directed the constitution of a Larger Bench to decide…
Showing 1–3 of 3 articles