![GST: Karnataka HC upholds Validity of Section 54(3) of the CGST Act pertaining to Refund of unutilised ITC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/01/Karnataka-High-Court-Validity-section543-CGST-Act-Refund-Unutilized-ITC-Taxscan.jpg "GST: Karnataka HC upholds Validity of Section 54(3) of the CGST Act pertaining to Refund of unutilised ITC [Read Judgment]")
GST: Karnataka HC upholds Validity of Section 54(3) of the CGST Act pertaining to Refund of unutilised ITC [Read Judgment]
The Karnataka High Court upheld the validity of Section 54(3) of the CGST Act pertaining to the refund of unutilised Input Tax Credit (ITC). As...
![CBIC amends Concessional Excise Duty Rate in order to align with HS 2022 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/12/CBIC-Concessional-Excise-Duty-Rate-HS-2022-Taxscan.jpg "CBIC amends Concessional Excise Duty Rate in order to align with HS 2022 [Read Notification]")
![No Excise Duty payable on Supply of Concrete Mix: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Ready-Mix-Concrete-No-Excise-Duty-supply-of-concrete-mix-CESTAT-Taxscan.jpeg "No Excise Duty payable on Supply of Concrete Mix: CESTAT [Read Order]")
![Relief to Tata Motors: No Excise Duty on Generation of Aluminium dross and Skimming of Aluminium Castings/parts of Motor Vehicles, rules CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/Tata-Motors-Excise-Duty-aluminium-dross-aluminium-castings-Motor-Vehicles-CESTAT-Taxscan.jpg "Relief to Tata Motors: No Excise Duty on Generation of Aluminium dross and Skimming of Aluminium Castings/parts of Motor Vehicles, rules CESTAT [Read Order]")
Mere failure to pay Excise Duty, not due to Fraud or wilful misstatement is not sufficient to attract extended Period of Limitation: CESTAT [Read Order]
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that mere failure to pay Excise Duty, not due to fraud or wilful misstatement is not sufficient to attract the...
![Mere failure to pay Excise Duty, not due to Fraud or wilful misstatement is not sufficient to attract extended Period of Limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/Excise-Duty-CESTAT-Taxscan.jpg "Mere failure to pay Excise Duty, not due to Fraud or wilful misstatement is not sufficient to attract extended Period of Limitation: CESTAT [Read Order]")
Delhi Govt. notifies the Date for Applicability of 1% Excise Duty for Indian Liquor on Wholesale Rate [Read Notification]
The Delhi Government has notified the that 1% Excise Duty for Indian Liquor on Wholesale rate will be applicable from 1st November, 2021. “In exercise of the powers conferred by sub- section (1)...
![Delhi Govt. notifies the Date for Applicability of 1% Excise Duty for Indian Liquor on Wholesale Rate [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/11/Delhi-Government-Excise-Duty-Indian-Liquor-Wholesale-rate-Taxscan.jpg "Delhi Govt. notifies the Date for Applicability of 1% Excise Duty for Indian Liquor on Wholesale Rate [Read Notification]")
Relief to Reliance Industries: Excise Duty needs to be paid on Product in the form it is cleared at Value from Factory, rules CESTAT [Read Order]
In a major relief to Reliance Industries, the Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the Excise Duty needs to be paid on the Product in the form it...
![Relief to Reliance Industries: Excise Duty needs to be paid on Product in the form it is cleared at Value from Factory, rules CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Reliance-Industries-Excise-Duty-CESTAT-Taxscan.jpg "Relief to Reliance Industries: Excise Duty needs to be paid on Product in the form it is cleared at Value from Factory, rules CESTAT [Read Order]")
Auto Parts Manufacturer liable to pay Excise Duty on Value of Scraps and Auto Parts after Cancellation of Agreement with Honda India: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the manufacturer of auto parts shall be liable to pay excise duty on the amount received from the buyers of...
![Auto Parts Manufacturer liable to pay Excise Duty on Value of Scraps and Auto Parts after Cancellation of Agreement with Honda India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Auto-Parts-Manufacturer-Excise-Duty-Value-of-Scraps-Auto-Parts-Honda-India-CESTAT-Taxscan.jpg "Auto Parts Manufacturer liable to pay Excise Duty on Value of Scraps and Auto Parts after Cancellation of Agreement with Honda India: CESTAT [Read Order]")
Burden of Proof lies on Revenue to prove intention of Taxpayer to evade Excise Duty: CESTAT grants relief to Mahatma Gandhi University [Read Order]
In a major relief to the Mahatma Gandhi University, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench ruled that the burden of Proof lies on Revenue to prove the intention...
![Burden of Proof lies on Revenue to prove intention of Taxpayer to evade Excise Duty: CESTAT grants relief to Mahatma Gandhi University [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/taxpayer-Excise-Duty-CESTAT-Mahatma-Gandhi-University-Mg-Taxscan.jpeg "Burden of Proof lies on Revenue to prove intention of Taxpayer to evade Excise Duty: CESTAT grants relief to Mahatma Gandhi University [Read Order]")
Departmental Appeal not maintainable before HC if monetary limit involved is less than Rs.1 crore: Karnataka HC [Read Judgment]
The Karnataka High Court ruled that the Departmental Appeal before the High Court if monetary limit involved is less than Rs.1 crore. The respondent authority has argued that the monetary limit...
![Departmental Appeal not maintainable before HC if monetary limit involved is less than Rs.1 crore: Karnataka HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/05/Departmental-Appeal-monetary-limit-Karnataka-HC-taxscan.jpg "Departmental Appeal not maintainable before HC if monetary limit involved is less than Rs.1 crore: Karnataka HC [Read Judgment]")
Punjab and Haryana HC quashes decade-old Show Cause Notice proposing to Recover the deficit in Payment of Excise Duty
The Punjab and Haryana High Court quashed a decade-old Show Cause Notice proposing to recover the deficit in payment of excise duty. The petitioner, M/s Swati Menthol & Allied Chemicals...
