Indirect Tax Digest | 20 December 2024
Indirect Tax Digest | 20 December 2024
Read more about Indirect tax Legislative and Judicial updates and Customs and Foreign Trade Policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.
HIGHLIGHTS
- Calcutta High Court - Judicial interference under writ jurisdiction is not warranted for procedural grievances but is limited to jurisdictional and perversity grounds.
- Bombay high Court - Allows payment of pre-deposit for filing appeals under Service tax / Central Excise laws through Electronic Cash Ledger (maintained under the GST law).
- CESTAT, Mumbai - Paints form an essential or integral part of windmills and hence, eligible for exemption.