![Demand of Excise Duty on Waste Rubber Granules Beyond Period of Normal Limitation is not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Demand-of-Excise-Duty-on-Waste-Rubber-Granules-Waste-Rubber-Granules-Excise-Duty-Normal-Limitation-CESTAT-taxscan-.jpg "Demand of Excise Duty on Waste Rubber Granules Beyond Period of Normal Limitation is not valid: CESTAT [Read Order]")
Demand of Excise Duty on Waste Rubber Granules Beyond Period of Normal Limitation is not valid: CESTAT [Read Order]
The Delhi bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the demand for excise duty on Waste rubber granules...
![CESTAT Upholds Rejection of Refund Application of Service Tax on ground of Barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-upheld-rejection-appeal-file-assessee-ground-bar-limitation-application-taxscan.jpg "CESTAT Upholds Rejection of Refund Application of Service Tax on ground of Barred by Limitation [Read Order]")
![Relief to Asus India: ITAT quashes Assessment Order passed u/s 144C (13) Income Tax Act due to barred by limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-to-Asus-India-Asus-India-ITAT-assessment-order-ITAT-quashes-assessment-order-Income-Tax-Act-Income-Tax-Act-due-to-barred-by-limitation-taxscan-.jpg "Relief to Asus India: ITAT quashes Assessment Order passed u/s 144C (13) Income Tax Act due to barred by limitation [Read Order]")
![Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Larger-Period-of-Limitation-Central-Excise-Act-Holder-for-valuable-consideration-excise-customs-service-tax-taxscan.jpg "Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]")
![Appeal not barred by Limitation in absence of Material Evidence to prove the Order Passed Date and Served Date as same: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Appeal-absence-of-Material-Evidence-Order-Passed-Date-Served-Date-CESTAT-Customs-Excise-Service-Tax-taxscan.jpg "Appeal not barred by Limitation in absence of Material Evidence to prove the Order Passed Date and Served Date as same: CESTAT [Read Order]")
Failure to Establish Sufficient Cause for not Filling Appeals within the Prescribed Period of Limitation: ITAT upholds Dismissal of Appeals [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on failure to establish sufficient cause for not filling appeals within the prescribed period...
![Failure to Establish Sufficient Cause for not Filling Appeals within the Prescribed Period of Limitation: ITAT upholds Dismissal of Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/ITAT-Appeals-Limitation-Assessee-Commissioner-of-Income-tax-taxscan.jpg "Failure to Establish Sufficient Cause for not Filling Appeals within the Prescribed Period of Limitation: ITAT upholds Dismissal of Appeals [Read Order]")
Date of Panchnama Last Drawn is Starting Point of Limitation of Two Years for Completing Block Assessment Proceedings: SC [Read Order]
The Supreme Court of India in a recent ruling observed that the Date of Panchnama last drawn is Starting Point of Limitation of Two Years for completing Block Assessment Proceedings. The appellants...
![Date of Panchnama Last Drawn is Starting Point of Limitation of Two Years for Completing Block Assessment Proceedings: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Date-of-Panchnama-Starting-Point-Limitation-Block-Assessment-Proceedings-Assessment-Proceedings-Supreme-court-Taxscan.jpg "Date of Panchnama Last Drawn is Starting Point of Limitation of Two Years for Completing Block Assessment Proceedings: SC [Read Order]")
Order cancelling GST Registration without any reason is invalid and not hit by Limitation: Allahabad HC [Read Order]
The Allahabad High Court (HC) has held that the order cancelling GST Registration without any reason is invalid and it was not hit by limitation. M/S Pragati Enterprises, the petitioner challenged...
![Order cancelling GST Registration without any reason is invalid and not hit by Limitation: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/GST-Registration-GST-Limitation-Allahabad-High-Court-cancelling-GST-Registration-Taxscan.jpg "Order cancelling GST Registration without any reason is invalid and not hit by Limitation: Allahabad HC [Read Order]")
GST Refund Application can’t be rejected on Limitation since Period from 01.03.2020 to 28.02.2022 was Excluded: Delhi HC [Read Order]
The Delhi High Court ( HC ) has held that the application for a refund under section 54 of the Central Goods and Services Tax Act, 2017 (CGST) can’t be rejected on the ground of expiry of limitation...
![GST Refund Application can’t be rejected on Limitation since Period from 01.03.2020 to 28.02.2022 was Excluded: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/GST-Refund-GST-Refund-Application-Limitation-Delhi-High-Court-Taxscan.jpg "GST Refund Application can’t be rejected on Limitation since Period from 01.03.2020 to 28.02.2022 was Excluded: Delhi HC [Read Order]")
Initiation of Re-assessment proceeding beyond six years is barred by Limitation, not valid: Calcutta HC [Read Order]
The Calcutta High Court (HC) has held that the Initiation of re-assessment proceeding beyond six years is barred by limitation and is not valid. Indra MohanVanijya Private Limited, the petitioner...
![Initiation of Re-assessment proceeding beyond six years is barred by Limitation, not valid: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Initiation-of-Re-assessment-proceeding-beyond-barred-by-Limitation-not-valid-Calcutta-HC-TAXSCAN.jpg "Initiation of Re-assessment proceeding beyond six years is barred by Limitation, not valid: Calcutta HC [Read Order]")
Refund Claim of Service Tax Mistakenly paid cannot be denied by Invoking Limitation: CESTAT [Read Order]
The Bangalore bench of the CESTAT, last week ruled that limitation cannot be invoked for denying refund of service tax paid by assessee by mistake under the provisions of Finance Act, 1994. Assessee,...
![Refund Claim of Service Tax Mistakenly paid cannot be denied by Invoking Limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Refund-Taxscan.jpg "Refund Claim of Service Tax Mistakenly paid cannot be denied by Invoking Limitation: CESTAT [Read Order]")
Limitation Not Applicable in Granting Refund of Tax Collected without Authority: CESTAT Chandigarh [Read Order]
The Chandigarh CESTAT, in Veer Overseas Limited v. CCE & ST Panchkula, held that the statutory limits prescribed under section 11B of the Central Excise Act, 1944 is not applicable to the amount...