![Landmark Judgments on Banking Laws [2022] Part I](/wp-content/uploads/2023/03/MicrosoftTeams-image-3-1-440x293.png)
Landmark Judgments on Banking Laws [2022] Part I
by Siddharth R. Gupta†
Cite as: 2023 SCC OnLine Blog Exp 30
Central Excise Act
Supreme Court| Invocation of incorrect methodology for arriving at assessable value is immaterial to show cause notice’s validity, provided that the power itself existed
Supreme Court held that the CBEC circular was not contrary to the intent of the Central Excise Act and Rules. Thus, the show cause notice is not defective and unenforceable. However, the order of the Commissioner regarding the value of the goods sold to the Assessee’s sister concerns is in consonance with the Court’s earlier judgments and CBEC Circular.
Can Commissioner of Central Tax GST Commissionerate withhold the SVLDRS Discharge certificate for transition of disputes credits to GST?
Andhra Pradesh High Court: The Division Bench of Joymalya Bagchi and K. Suresh Reddy, JJ., held that, SVLDRS Discharge certificate cannot be withheld
Has the amendment to Section 4 of the Central Excise Act, 1944 affected the method of determination of value of excisable goods? SC explains
Supreme Court: Explaining the scheme of provisions under the Central Excise Act, 1944, the 3-judge bench of SA Bobde, CJ and AS
SC explains law on payment of interest on ‘Differential excise duty’ under Section 11AB of Central Excise Act, 1944
Supreme Court: Deciding the question whether interest is payable on the differential excise duty with retrospective effect that become payable on the
Administrative authority cannot be issued mandamus to exercise discretionary power vested in it by the Statute
Supreme Court: In the appeal against the order of the High Court where it refused to issue mandamus to the Central Government