Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Section 12B of Central Excise Act and Rule 7 in applicable when Provisional assessment is made:...
Excise, VAT & CustomOther Legal Matters
The Karnataka High Court has upheld a CESTAT ruling in favor of J.K. Tyre Industries, ruling that "Section 12B of the Central Excise Act and Rule 7 are inapplicable when a provisional assessment is made." This decision is a crucial reminder to all that they must be diligent in their dealings. The move is a significant step towards a more transparent and less intrusive business environment, is aimed at promoting business growth while being sensitive to the practical difficulties faced by businesses.
