Indirect Taxes

HC not to entertain writ petitions under Article 226 against appealable orders.

State of Madhya Pradesh v. Commercial Engineers and Body Building Co. Ltd. – [2022] 143 taxmann.com 195 (SC).

DGFT notifies procedure of General Authorisation for Export after Repair in India.

Public Notice No. 31/2015-2020, dated 14-10-2022.

SC upholds CESTAT order of classifying MVACs as refrigerating equipment and not heat pump.

Tharmax Ltd. v. Commissioner of Central Excise – [2022] 143 taxmann.com 181 (SC).

Pre – deposit of 10% of disputed tax can be paid from credit available in Electronic Credit Ledger.

Oasis Realty v. Union of India – [2022] 143 taxmann.com 5 (Bombay).

Various support services provided by Apex Co-operative Society to its member milk co-operative society were not liable to service tax under doctrine of mutuality.

Commissioner, Central Excise, Jaipur v. Rajasthan Co-op Dairy Federation Ltd. – [2022] 142 taxmann.com 528 (SC).

Recovery of Govt. dues from bonafide purchaser of property of defaulter assessee cannot be done under U.P. Trade Tax Act when no proceedings were pending against original assessee on date of transfer of property.

Commissioner of Trade Tax, U.P. v. Radico Khaitan Ltd. – [2022] 142 taxmann.com 527 (SC).