Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate

Vikas Singh vs. CCE

Appeal No. ST/54887/2023 (SM)

F.O. NO. A/55776/2024 (SM) DT.17.05.2024

*ST – ISSUE*: Demand on 26AS – information received form third party as received information from income tax department during 2012-13, appellant received total income of Rs.34,43,895 on which TDS was deducted u/s 194H & 194H *Jwaria Kainaat (Advocate), BAVM Legal, Vasant Kunj, New Delhi* – appeared and argued.  The CESTAT New Delhi presided by Mr. Anil Choudhary Member (J), in F.O. NO. A/50678/2022 (SM) DT.03.08.2022, held that there is no corroboration of the allegation of revenue with the record of appellant nor there is any admission of clandestine transaction by the appellant.  Third party record are not corroborated and unsubstantiated.  Third party record and the statement of Director Pankaj Agarwal of PIL can not be used against the appellant both for non-joinder of the parties and failure on the part of revenue to examine Shri Pankaj Agarwal as its witness.  The Counsel relied upon (i) Rooplaxmi Industries (P) Ltd. vs. CCE *2020-TIOL-953-CESTAT-DEL* (ii) Sarthak Ispat (P) Ld. Vs. CCE *2020-TIOL-1314-CESTAT-DEL* and (iii) Manmeet Ispat vs. CCE [2019 (368) ELT 1101 (Tri)].  Appeal allowed with consequential relief.

Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.

Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024

Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024

Seeks to provide waiver of interest for specified registered persons for specified tax periods

Seeks to provide waiver of interest for specified registered persons for specified tax periods

Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.