GAAR and Pre-2017 Investments: CBDT’s March 2026 Clarification Explained
Quick Summary Box Particulars Details Subject General Anti-Avoidance Rule (GAAR) applicability Clarification Date 31 March 2026 Issuing Authority CBDT Core Clarification Income from transfer of investments made before 1 April 2017 falls outside GAAR Relevance Foreign investors, PE/VC funds, treaty-based structures set up pre-GAAR Background: Why This Clarification Was Needed GAAR — the General Anti-Avoidance […]
Selvi Paper Mills Ltd. v. Commissioner of Central Excise
CESTAT ANAYLITICAL VIDEO: The dispute in Selvi Paper Mills Ltd. v. Commissioner of Central Excise (CCE) did not concern the merits of duty demand or classification, but the procedural safeguards available to an assessee during adjudication, particularly the right to obtain copies of documents seized during investigation. During investigation, the Department conducted a search at […]
Commissioner of Central Excise v. Bajaj Auto Ltd.
Supreme Court of India ANAYLITICAL VIDEO: INTRODUCTION The dispute in Commissioner of Central Excise v. Bajaj Auto Ltd. arose out of the excise liability on Cylinder Block Piston Assembly (CBPA) manufactured by the respondent and various connected issues relating to CENVAT credit and the excisability of aluminium ash and dross. Bajaj Auto Ltd. was engaged […]
Bhagwati Industries v. Union of India
Rajasthan High Court INTRODUCTION ANAYLITICAL VIDEO: Bhagwati Industries v. Union of India – YouTube The dispute in Bhagwati Industries v. Union of India arose out of a series of Public Notices issued by the Directorate General of Foreign Trade (DGFT) governing the import of watermelon seeds. Under Public Notice No. 13/2023 dated 8 June 2023, […]
Draft Appeal for Demand made for Non-Existing dealer
Form GST APL-01 [See Rule 108(1)] Appeal to Appellate Authority In the Court of Additional/Joint/Special Commissioner (Appeal) …., Delhi Goods and Services Tax (GST) M/s XXX Through their Partner Mr. XXX (Appellant) Versus State Tax Officer Class-II/AVATO Ward-72, Zone-4, Delhi GST (Respondent) 1 GSTIN/TEMPORARY ID/UIN 07A….W 2 Legal name of the appellant XXX 3 TRADE NAME, […]
Draft Appeal for fake invoice case whereas adjudication made ex partie
Form GST APL – 01 Appeal to Appellate Authority 1 GSTIN/TEMPORARY ID/UIN 2 Legal name of the appellant 3 TRADE NAME, IF ANY 4 Address 5 Order No & Date 6 Designation of the officer passing the order appealed against 7 Date of communication of the order appealed against 8 Name of the authorized representative […]
PGO Processors (P) Ltd. v. Union of India & Others
Rajasthan High Court INTRODUCTION The petitioner company was incorporated under the Companies Act, 1956 and operated a textile processing unit at Bhilwara. It had taken on lease the land, factory building and machinery of M/s Suzuki Textiles Ltd. and was engaged in processing man-made fabrics under a valid Central Excise Registration issued under Rule 174 […]
Parle International Ltd. v. Union of India & Others
Rajasthan High Court INTROTRODUCTION The petitioner company was engaged in processing man-made fabrics at Bhilwara after taking on lease the land, building and plant of M/s Suzuki Textile Ltd. It had obtained Central Excise registration under Rule 174 and regularly discharged excise duty, filing monthly returns which were accepted by the Department. Subsequently, the Anti-Evasion […]
Draft Appeal for demand made on ITC mismatch in GSTR 2A Vs 3B
Form GST APL – 01 Appeal to Appellate Authority 1 GSTIN/Temporary ID/UIN 2 Legal name of the appellant 3 Trade Name, if any 4 Address 5 Order No & Date 6 Designation of the officer passing the order appealed against 7 Date of communication of the order appealed against 8 Name of the authorized representative […]
E-Invoice not Issued
To, The Office of Deputy Commissioner Ward No. …, State GST Room No. ….., … Floor Sub: Reply to Show Cause Notice in case of M/s XYZ and Sons (GSTIN……) Ref: Your Notice dated …. DIN: …… Respected Sir, Greetings! 1. We, M/s XYZ and Sons, trader of ……. Located at ……………. , are in […]