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SANJIB BANERJEE, W. DIENGDOH
Shree Shakambari Ferro Alloys Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
JUDGMENT
Sanjib Banerjee, CJ. - The present petition falls within a narrow compass. Notwithstanding the several grounds urged on behalf of the respondent Goods and Services Tax Authorities, the real answer to the issue raised depends on the interpretation of a previous order of this Court of February 26, 2021 between the same parties.
2. Prior to the issuance of notification No.30/2008-C.E. of June 10, 2008, manufacturers of goods and service providers in the North-East were governed by notification No.20/2007-C.E. In effect, the previous notification exempted the Central excise component for the manufacturers of goods and service providers in the North-East region. This total exemption regime was altered by the notification of June 10, 2008 that, in effect, exempted the value added component and not the entirety of the Central excise component.
3. The relevant notification described the goods in one of the columns and provided a flat rate of deemed value addition in respect of such goods. However, the relevant notification also permitted a manufacturer to not avail of the rate specified in the table set out in the notification and to apply to the jurisdictional Commissioner for fixat
Estoppel of the Department from raising the objection of limitation based on their previous submission.
Excise Tariff - Manufacture of excisable products - Fixation of a special rate - In earlier order it was an agreed stand of respondent GST Department that application of petitioner requesting for fix....
Point of Law : Doctrine of substantial compliance is a judicial invention, equitable in nature, designed to avoid hardship in cases where a party does all that can reasonably be expected of it, but f....
The court emphasized that delays in filing applications for excise duty refunds should be considered in light of extraordinary circumstances, such as the Covid-19 pandemic, and that entitlement to re....
An appeal against an order passed by the appellate tribunal involving the determination of the rate of duty or the valuation of goods for assessment purposes is not maintainable before the High Court....
The amendment to Section 8(5) of the CST Act applies prospectively and does not retroactively affect vested rights to tax exemption granted prior to the amendment.
The Notification under Section 8(5) of the CST Act operates independently, allowing a reduced tax rate without the conditions of Section 8(4) applying.
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