Authorities can’t have control over any amount paid as deposit or pre-deposit during investigation: CESTAT
CESTAT further held that amount deposited by assessee during investigation could not be retained after demand of excise was set aside.
Article 265
Jharkhand High Court quashes electricity duty on “net charges” for breaching constitutional limits and excessive delegation
“If electricity duty is charged on per cent of ‘net charges’ for energy consumed or sold, then similarly situated persons pay different duty depending on the distribution licensee, since the tariff fixed by the JSERC varies, which would amount to violation of Article 14 of the Constitution.”