- Upholds law denying foreign subsidiaries from availing SFIS-benefits; Dismisses Cummins Tech. SLP
- SC : Delay in SCN mandates release of seized goods; Provisional-release does not suspend limitation
- SC: Assembling imported Genset with added components at customer premises, is ‘manufacture’; Upholds CESTAT-ruling
- SC : Copy of SC-judgment upholding duty on Gensets converted into power-packs; Cites Transformation & Marketability-test
- HC : Export duty inapplicable on goods supplied from DTA to SEZ; Declares Rule-27 proviso ultra vires
Expert Column
![]() Salient features and preliminary analysis of the Constitutional Amendment Bill for GSTGajendra Maheshwari, Managing Partner, Reina Legal |
![]() GST - Where there is a ‘bill’, there is a wayPuneet Bansal, Partner, BMR & Associates, LLP |
![]() Dichotomy of ‘Non-Compete arrangements’ – A worry for Industry?Kaustuv Sen, Partner, IDT, BMR & Associates LLP |
![]() Time limit for CENVAT Credit re-availment – No end to Industry dilemmaPrashant Deshpande, Leader, IDT, Deloitte |
![]() Tax on restaurants–Food for thought!Amit Jain, Partner, BMR & Associates LLP |
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