#statutory notification

CESTAT Ahmedabad has ruled that exported sugar is exempt from sugar cess under Notification SO.585(E) dated 30.07.1993, invalidating a Rs.77.50 lakh demand based on a conflicting CBIC circular. This clarifies that statutory exemptions prevail over departmental circulars, offering critical relief to sugar exporters and setting a precedent for tax compliance in agro-industrial supply chains.

The ITAT Kolkata has ruled that a faceless assessment under Section 151A is jurisdictionally void if the statutory notification empowering the National Faceless Assessment Centre was issued only after the assessment order was framed. This sets a critical precedent: procedural compliance with notification timelines is not optional but foundational to the validity of faceless assessments, affecting all taxpayers subject to centralized scrutiny under the Income Tax Act.

Chhattisgarh High Court holds that electricity duty exemptions under Section 3B of the 1949 Act cannot be revoked through tariff schedules alone; a separate, express notification is mandatory. The ruling underscores strict statutory compliance over fiscal policy flexibility, impacting power producers and state energy departments.

The Madhya Pradesh High Court ruled that misapplication of a statutory notification under MPLRC Section 165 qualifies as an 'error apparent on the face of record,' allowing review petitions under CPC Order 47. This clarifies the scope of review jurisdiction for lower courts handling property disputes involving tribal land alienation permissions.