Central Board of Excise and Customs Archives

Madras High Court examines the scope and ambit of S. 174 of CGST Act in context of Notifications issued under the repealed tax regime

The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Welding Electrodes’ do not qualify as ‘consumables’; CESTAT holds recovery of Modified VAT credit to be incorrect

Customs, Excise and Service Tax Appellate Tribunal: While dealing with an issue relating to recovery of Modified Value Added Tax (MODVAT) credit