commissioner

December 7, 2022

Unless Twin Conditions Mentioned in Section 32 E of Central Excise Act, 1944 are Fulfilled, Settlement Commission Cannot move further in Matter: Delhi High Court

The Delhi High Court ruled that unless Twin Conditions mentioned in Section 32 E of Central Excise Act, 1944 are fulfilled, the settlement commission cannot move […]
November 22, 2022
GST, AAR,

18% GST Applicable On Services provided to State Urban Development Agency for transfer of Municipal Wet Waste processing facility based under Swachh Bharat Mission: AAR

The West Bengal Authority of Advance Ruling (AAR) held that 18% GST is applicable on supply of services to be provided by the applicant to State […]
November 17, 2022
tax

Mere Change of Opinion Cannot Form Basis for Initiating Income Tax Reassessment Proceedings: Delhi High Court

The Delhi High Court ruled that mere change of opinion cannot form the basis for initiating Income Tax reassessment proceedings. Background  The writ petition has been […]
May 13, 2022
Report of the Chartered Accountant is not an Award and is to be treated as a Report of a Commissioner Appointed by the Court under Order XXVI Rule 11 of the Code: Supreme Court 

Report of the Chartered Accountant is not an Award and is to be treated as a Report of a Commissioner Appointed by the Court under Order XXVI Rule 11 of the Code: Supreme Court 

The Supreme Court ruled that the report of the Chartered Accountant is not an award and is to be treated as a report of a commissioner […]
February 28, 2022

SARFAESI Act Has Overriding Effect On Central Excise Act; Banks to have priority in recovering Debts: SC

The Supreme Court ruled that SARFAESI Act has an overriding effect on Central Excise Act and banks will have priority in recovering debts. Background  The Commissioner, […]