GST India Solution

Ask a Query

Client Login

Welcome GST India Solution

Circular No.888/8/2009-CX.

F.No.276/109/2007-CX.8A
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
Legal Section

New Delhi, the 21st May, 2009.

Subject : Power to condone delay beyond 180 days by High Court in application/appeals filed under Section 35H and 35G of Central Excise Act, 1944 – Larger Bench decision of Supreme Court in the case of Commissioner of Customs & Central Excise Vs. Hongo India Pvt. Ltd. AIT-2009-127-SC – reg.

I may invite your attention to the Supreme Court’s Larger Bench judgement in the case of Commissioner of Customs & Central Excise Vs. Hongo India Pvt. Ltd. AIT-2009-127-SC [2009 (236) E.L.T 417 (S.C)] wherein it has been held that the High Court has no power to condone the delay in filing the “reference application” filed by the Commissioner under unamended Section 35H(1) of the Central Excise Act, 1944 beyond the prescribed period of 180 days. The Board has taken up the matter with Law Ministry for filing Review Petition in the Supreme Court. While deliberating on the above issue, in para 7 of the judgement, Apex Court has also mentioned Section 35G (unamended) of the Central Excise Act, 1944 relating to Appeal to the High Court by making the same observations as those of Section 35(H) (1) ibid

2. The aforesaid observations of Apex Court appear to be relating to the unamended Sections 35(H) and 35(G) of Central Excise Act, 1944 wherein only Reference Applications were filed. Since in para 7 of the Apex Court’s judgement, the word “Appeal” under Section 35G has been used, it should be ensured that Appeal under the present Section 35G of the Act, must be filed within the stipulated period of 180 days. However, where delay in filing appeal under Section 35G has already occurred, Hon’ble Court’s attention may be invited to sub section (9) of Section 35G of Central Excise Act, 1944 (as amended) which stipulates that the provisions of Code of Civil Procedure, 1908 relating to appeals to the High Court shall as far as may be, apply in the case of appeals under this section.

3. Section 130 and Section 130A of the Customs Act, 1962 are pari materia to Section 35G and Section 35H of the Central Excise Act, 1944 and, therefore, similar action as above may be taken in respect of appeals filed under Customs Act, 1962.

4. This issues with the approval of Member (L & J).

Yours faithfully,

(M.D Singh)
Commissioner (L & J)

GST RATES FINDER GST ACTS BOOK (DECODING GST) GST RULES GST PROVISIONAL REGISTRATION MODEL GST LAW LEVY OF TAX

Latest Articles

<--

WHAT IS GST?

GST i.e.Goods and Service Tax is a unified tax that replaces several indirect taxesleviedby the Central Government and the State Government(s)....

-->

BASIS OF CHARGE OF GST- SUPPLY

In pre-GST regime, goodswere liable to: (i) Excise Duty- on manufacture of goods; (ii) VAT/CST- on sale of goods; (iii) Entry tax- on ...

WHO IS LIABLE TO PAY TAX

GST is levied on every taxable person. Taxable person means a person who carries on any business at any place in India. Such . ..

WHAT IS TAXED UNDER GST

GST is a unified tax which is levied on: (i) goods; (ii) services and (iii) a mix of goods and/or services. Any supply of goods or services . .. ...

Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .