HomeIndirect TaxesExcise Demand Can’t Be Based Solely on VAT vs ER-1 Mismatch: CESTAT

Excise Demand Can’t Be Based Solely on VAT vs ER-1 Mismatch: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has set aside a massive excise duty demand of over ₹16.54 crore holding that allegations of clandestine manufacture and removal cannot be sustained merely on the basis of differences between VAT returns and ER-1 returns, in the absence of corroborative evidence.  The Bench of Ashok…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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