Indirect Tax Digest | 20 December 2024

Read more about indirect tax legislative and judicial updates and customs and foreign trade policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.

HIGHLIGHTS

Calcutta High Court—Judicial interference under writ jurisdiction is not warranted for procedural grievances but is limited to jurisdictional and perversity grounds.
Bombay High Court—Allows payment of pre-deposit for filing appeals under service tax/central excise laws through the Electronic Cash Ledger (maintained under the GST law).
CESTAT, Mumbai— Paints form an essential or integral part of windmills and hence are eligible for exemption.