Best of Indirect Taxes 2014 - from Courts
2014 has been a busy year indeed and witnessed some really landmark decisions. It had been terrific for us. After ensuring that we will report only important cases, we had to report more than 6200 cases. We reported over 2400 cases from various High Courts and about 2700 cases from the CESTAT.
On an average, we brought you 17 cases a day - must be a record.
The Government's law making factory was also quite active in manufacturing notifications and circulars, as the Table below would show.
Income Tax | Customs | Central Excise | Service Tax | ||||||
|---|---|---|---|---|---|---|---|---|---|
Notifications | Circulars | Notifications | Circulars | Notifications | Circulars | Notifications | Circulars | ||
Tariff | Non Tariff | Tariff | Non Tariff | ||||||
90 | 17 | 39 | 117 | 19 | 25 | 31 | 16 | 23 | 7 |
This does not include ADD, Safeguard duty Notifications and several instructions and includes some missing non-Tariff notifications of Customs which are nowhere to be found.
Today we bring you a run through on a few of the best cases we reported in 2014 - please see Guest Column.