Legacy Indirect Tax Litigation Hub — Act Map: current Indian finance and law guidance from Finin2min.
| Provision / instrument | Coverage |
|---|---|
| Central Excise Act, 1944 | Levy, valuation, assessment, recovery, penalties and appeals |
| Central Excise Rules, 2017 | Continuing excise on specified goods |
| Finance Act, 1994 Chapter V | Legacy service-tax levy and procedure |
| CENVAT Credit Rules, 2004 | Input, capital-goods and service credits |
| Central Sales Tax Act, 1956 | Inter-state sale and declaration disputes |
| State VAT Acts | Assessment, input credit and appeals |
| CGST Act s.174 | Repeal and savings |
| CGST Act s.142 | Miscellaneous transition provisions |
| CESTAT Procedure Rules | Tribunal appeal process |
| Legacy settlement schemes | Closed schemes with residual litigation issues |