Supreme Court & High Courts Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in from May 18, 2024 to...
![Supreme Court Issues Notice on Application Seeking Condonation of Delay and SLP w.r.t. Customs EPCG License [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/05/Supreme-Court-Condonation-of-Delay-Customs-Special-Leave-Petition-taxscan.jpg "Supreme Court Issues Notice on Application Seeking Condonation of Delay and SLP w.r.t. Customs EPCG License [Read Judgement]")
![Supreme Court Condones Income Tax Depts Delay in SLP Filing Against Telangana HC Decision on Assessment Order, Issues Notice [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/05/Supreme-Court-Assessment-Order-Special-Leave-Petition-taxscan.jpg "Supreme Court Condones Income Tax Depts Delay in SLP Filing Against Telangana HC Decision on Assessment Order, Issues Notice [Read Judgement]")
![CESTAT not Committed any Error in Law or Fact w.r.t. Demand of Differential Customs Duty: SC Dismisses Appeal [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Supreme-Court-Customs-Duty-Customs-duty-demand-Tax-news-taxscan.jpg "CESTAT not Committed any Error in Law or Fact w.r.t. Demand of Differential Customs Duty: SC Dismisses Appeal [Read Judgement]")
ITAT allows Exemption to Charitable Trust Considering Activity: Supreme Court denies Delayed SLP Filing by Income Tax Dept. citing Insufficient Cause [Read Judgement]
The Supreme Court refused to condone the delay of the income tax department in filing a Special Leave Petition ( SLP ) due to insufficient cause. The SLP arose from the impugned final judgment and...
![ITAT allows Exemption to Charitable Trust Considering Activity: Supreme Court denies Delayed SLP Filing by Income Tax Dept. citing Insufficient Cause [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/05/Supreme-Court-Income-Tax-ITAT-Income-Tax-Dept-Taxscan.jpg "ITAT allows Exemption to Charitable Trust Considering Activity: Supreme Court denies Delayed SLP Filing by Income Tax Dept. citing Insufficient Cause [Read Judgement]")
Failed to State Reasonable Cause of Delay: Supreme Court refuses to Condone Delay in Filing Review Petition against Income Tax Order [Read Judgement]
The Supreme Court of India refused to condone delay in filing review petition against income tax order since the revenue department failed to state reasonable cause of delay. The petitioner...
![Failed to State Reasonable Cause of Delay: Supreme Court refuses to Condone Delay in Filing Review Petition against Income Tax Order [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/05/Supreme-court-of-india-income-tax-income-tax-orders-petition-against-income-tax-petitions-TAXSCAN-1.jpg "Failed to State Reasonable Cause of Delay: Supreme Court refuses to Condone Delay in Filing Review Petition against Income Tax Order [Read Judgement]")
Penalty of Rs. 1L imposed under Income Tax Act for Non Completion of Audit on Time: Supreme Court sets aside Penalty [Read Judgement]
The Supreme Court set aside the penalty of Rs. 100,000 imposed under the Income Tax Act for non-completion of the audit on the Stipulated time frame. The Special Leaving Petition ( SLP ) arose from...
Supreme Court issues Notice on Condonation Application of Delayed SLP Filing by Income Tax Dept challenging Retrospective Effect of Benami Transaction Amendment [Read Judgement]
The Supreme Court issued notice on application of condonation of delay in filing Special leave petition ( SLP ) by Income Tax Department which arose out of impugned final judgment and order...
![Supreme Court issues Notice on Condonation Application of Delayed SLP Filing by Income Tax Dept challenging Retrospective Effect of Benami Transaction Amendment [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/05/Supreme-Court-Income-Tax-Income-Tax-Dept-Supreme-Court-Issues-Notice-Taxscan.jpg "Supreme Court issues Notice on Condonation Application of Delayed SLP Filing by Income Tax Dept challenging Retrospective Effect of Benami Transaction Amendment [Read Judgement]")
Appeal against ₹2 Crore Excise Duty Demand: Meghalaya HC dismisses Appeal Directing to Approach Supreme Court u/s 35L of Central Excise Act [Read Order]
The Meghalaya High Court dismissed the department's appeal and held that the appeal relating to the value of service does not lie to the High Court under section 35G of the Central Excise Act, 1944....
Confiscation Fine under Excise Rules Reduces on Lack of Evidence on Excess SSI Exemption Limit: Supreme Court List Matter on Miscellaneous Day [Read Judgement]
In a recent case where the special leave petition ( SLP ) was filed against the Custom Excise Service Tax Appellate Tribunal ( CESTAT ) order, the Supreme Court listed the matter on a miscellaneous...
![Confiscation Fine under Excise Rules Reduces on Lack of Evidence on Excess SSI Exemption Limit: Supreme Court List Matter on Miscellaneous Day [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/05/Supreme-Court-CESTAT-Confiscation-Fine-under-Excise-Rules-Excess-SSI-Exemption-Limit-Taxscan.jpg "Confiscation Fine under Excise Rules Reduces on Lack of Evidence on Excess SSI Exemption Limit: Supreme Court List Matter on Miscellaneous Day [Read Judgement]")
Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) while dismissing the appeal filed by the appellant held that self assessment could not be modified during refund...
![Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Witness-Central-Excise-Authorities-Cross-Examination-CESTAT-taxscan.jpg "Self Assessment cannot be modified during Refund Proceedings: CESTAT dismisses Appeal [Read Order]")