Judgement

Court rules that SVLDRS proceedings are quasi-judicial, enabling taxpayers to rely on Supreme Court’s COVID-19 limitation extensions

Kerala HC Allows Late SVLDRS Payment, Holds COVID Limitation Orders Extend Amnesty Scheme Deadline

Court Holds Re-quantification Was Pending on 30 June 2019; Petitioner Entitled to 70% Relief Under SVLDRS Litigation Category, Not 60% Arrears

HC Rules SVLDRS Relief Must Be Granted Under Litigation Category: SVLDRS-3 Demand Set Aside

SC restores the commissioner’s demand, holding that bleaching, mercerising, squeezing and stentering formed one continuous power-aided manufacturing process

SC: Cotton Fabric Processing Using Power Across Interlinked Units Amounts to Manufacture; CESTAT Order Set Aside

Court sets aside SVLDRS-3 issued under Arrears category; holds reassessment was pending due to Tribunal remand and therefore eligible for 70% relief

Bombay HC: SVLDRS Declaration Must Be Treated Under Litigation Category When Duty Stands Unfinalised

Tribunal decided appeal solely on a precedent later reversed by Supreme Court; matter sent back under Order 41 Rule 23 CPC

High Court Remands 20-Year-Old Excise Appeals for Fresh Decision After Tribunal Ignored Multiple Grounds

High Court holds CENVAT Credit is allowable on erection and maintenance services of remote windmills supplying electricity to the factory

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Kerala HC Allows Late SVLDRS Payment, Holds COVID Limitation Orders Extend Amnesty Scheme Deadline

HC Rules SVLDRS Relief Must Be Granted Under Litigation Category: SVLDRS-3 Demand Set Aside

SC: Cotton Fabric Processing Using Power Across Interlinked Units Amounts to Manufacture; CESTAT Order Set Aside

Bombay HC: SVLDRS Declaration Must Be Treated Under Litigation Category When Duty Stands Unfinalised

High Court Remands 20-Year-Old Excise Appeals for Fresh Decision After Tribunal Ignored Multiple Grounds

Gujarat High Court Allows CENVAT Credit on Windmill Services Used for Power Supplied to Factory