Claim for rebate of duty is time-barred if not made within 1 year limitation period prescribed u/s 11B of Central Excise Act, 1944.
Sansera Engineering Ltd. v. Deputy Commissioner, Large Tax Payer Unit, Bengaluru – [2022] 145 taxmann.com 220 (SC).
Construction of associate facilities alongside highway roads like toll plaza, cattle/pedestrian crossings, parking bay for buses/trucks, rest room for staff & common public, etc., are not taxable to service tax.
Commissioner of Central Excise and Commissioner of Service Tax v. GMR Projects (P.) Ltd. – [2022] 145 taxmann.com 204 (SC).
CBIC issues instructions providing manner of processing a sanctioning refunds of IGST paid by risky exporters.
Instruction No. 04/2022, dated 28-11-2022.
Pendency of proceedings is an essential condition for provisional attachment of property.
Conceptial Trade v. State of Gujarat – [2022] 145 taxmann.com 184 (Gujarat).
Government appoints Competition Commission of India to deal with Anti-Profiteering matters u/s 171(2).
Notification No. 23/2022 – Central Tax, dated 23-11-2022 & Notification No. 24/2022 – Central Tax, dated 23-11-2022.
HC can examine correctness of order passed by appellate authority in absence of GST Tribunal.
Devanshi Plyboard Industries (P.) Ltd. v. Dy. Commissioner State Tax, GST – [2022] 145 taxmann.com 18 (Calcutta).