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Scope of SCN - impugned order proceeds on a...
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Seeking cancellation of the GST registration - The...
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Eligibility for Input Tax Credit - Failure to...
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Levy of penalty @200% - e-way bill which was...
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Showing 2601 to 2650 of 70415 Records
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February 1, 2024
Cus.:
Demand of customs duty invoking extended period of limitation - the Tribunal noted that the appellant had provided all relevant information and documents at the time of...
February 1, 2024
Cus.:
Amendment of the shipping bills - The appellant had failed to mention the correct scheme code on the shipping bills, leading to the withholding of their ROSCTL amount....
February 1, 2024
Cus.:
Revocation of Customs Broker license - The Customs Broker is responsible for verifying the correctness of information related to cargo clearance and advising clients on...
February 1, 2024
Cus.:
Revocation of CB license - forfeiture of the security deposit - imposition of penalty under Regulation 18 of CBLR 2018 - The tribunal held that the time limits...
February 1, 2024
Cus.:
Confiscation of goods and redemption fine - Exemption under Advance Authorization Scheme - Demand of IGST with interest paid on import of copper concentrate before the...
February 1, 2024
Cus.:
Effective date of notification - The effective date of a notification under Section 25(4) of the Customs Act is determined not only by the date of publication in the...
February 1, 2024
IBC:
CIRP - Home Buyers - Moratorium against the company has been ordered - The Supreme Court's decision in this case clarifies that the moratorium u/s 14 of IBC does not...
February 1, 2024
IBC:
Validity of order of liquidation of the Corporate Debtor - The Appellate Tribunal concluded that the unanimous decision of the CoC to liquidate the Corporate Debtor,...
February 1, 2024
S.Tax:
Maintainability of petition - The High court held the principle of self-restraint adopted by constitutional courts in cases where alternative and efficacious remedies...
February 1, 2024
S.Tax:
Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose...
February 1, 2024
S.Tax:
Demand of service tax based on Balance Sheet - The Tribunal emphasizes that amounts reflected in the Balance Sheet cannot determine Service Tax liability without...
February 1, 2024
C.Ex.:
Refund of wrongly paid Central Excise Duty on Retail Sale Price (Maximum Retail Price-MRP) - unjust enrichment - The authorities concluded that the appellant had passed...
February 1, 2024
C.Ex.:
CENVAT Credit - The Tribunal upholds the validity of the endorsed Bill of Entry for availing CENVAT credit and recognizes the concept of job-work in the context of...
February 1, 2024
VAT:
Reversal of input tax credit - The High court found no merit in the petitioner's challenge to the constitutional validity of the fiscal legislation, as the petitioner...
February 1, 2024
Indian Laws:
Dishonour of Cheque - Supreme Court held that, the presumptions under the NI Act albeit rebuttable operate in favour of the complainant. Hence, it is for the accused to...
February 1, 2024
Indian Laws:
Maintainability of Revision Petition before the High Court when the petitioner has alternate remedies as per the - an ex-parte decree was passed against the respondent -...
January 31, 2024
Co.Law:
Companies (Listing of equity shares in permissible jurisdictions) Rules, 2024 - Amendment in various rules.
January 31, 2024
FEMA:
Foreign Exchange Management (Nondebt Instruments) Amendment Rules, 2024 - Various amendments made.
January 31, 2024
GST:
Profiteering - Constitutional validity of Section 171 CGST Act and state GST Acts - The High Court views Section 171 as falling within the Parliament's law-making power...
January 31, 2024
GST:
The final decision in this case by the Odisha Appellate Authority for Advance Ruling (AAAR) was set aside due to procedural irregularities and violation of principles of...
January 31, 2024
GST:
Seeking restoration of the GST registration of the petitioner that has been cancelled - Considering the circumstances, the High court decided to grant the petitioner an...
January 31, 2024
GST:
Levy of penalty u/s 129(3) - non filling up of Part 'B' of the e-Way Bill - Referencing the judgment in M/s Citykart Retail Pvt. Ltd.'s case, the Court observed that the...
January 31, 2024
I.Tax:
Validity of Judgement of High Court - While admitting the appeal of the Revenue, the High Court has framed 10 question of laws - However, while disposing the appeal, the...
January 31, 2024
I.Tax:
Unexplained gifts - Donee denied to make gifts - burden to prove - The High Court has held that, gifts are not genuine and Tribunal has deleted the addition merely only...
January 31, 2024
I.Tax:
Reopening of assessment u/s 148 - period of limitation - High Court [2022 (11) TMI 1443 - ALLAHABAD HIGH COURT] has quashed the notice and assessment order once it is...
January 31, 2024
I.Tax:
Approval u/s 80G(5) - eligibility - The tribunal had considered whether the law required significant charitable activities to be carried out to be eligible for...
January 31, 2024
I.Tax:
Reopening of assessment u/s 147 - Notice issued on the basis of statement recorded during survey u/s 133A - The High court observed that the survey conducted led to...
January 31, 2024
I.Tax:
Reopening of assessment - prior period of expenses - mercantile system of accounting - The petitioner argued that the reliance on the assessment order for AY 2010-2011...
January 31, 2024
I.Tax:
Application for NIL rate TDS deduction certificate u/s 197 - The High court noted that the project was in Bangladesh, and no part of it was situated in India. The...
January 31, 2024
I.Tax:
Maintainability of appeal in writ Court - Validity of re-assessment order passed u/s 147 - The High court, after hearing both parties and reviewing the submissions and...
January 31, 2024
I.Tax:
Validity of Revision u/s 263 by CIT - The tribunal, after examining the factual aspects and noting that full details of the stock were furnished, found that the revenue...
January 31, 2024
I.Tax:
Assessment u/s 153A - The word “incriminating” has not been defined under the Act where it refers to those documents, materials, information which were collected during...
January 31, 2024
I.Tax:
Revenue or capital receipt - sales tax subsidy/incentive under the Package Scheme of Incentives Scheme, 1993 - The High Court held that the sales tax subsidy/incentive...
January 31, 2024
I.Tax:
Prosecution u/s 276C (2) - petitioners had delayed to pay self-assessment tax - The High Court held that delayed payment of income tax does not amount to tax evasion if...
January 31, 2024
I.Tax:
Reopening proceedings against deceased assessee - proceedings against legal representatives of the deceased assessee - The High court observed that the legal...
January 31, 2024
I.Tax:
Validity of reopening u/s 147 r.w.s. 148 - The Tribunal found that the reasons recorded by the Assessing Officer (AO) for reopening the assessment under section 147/148...
January 31, 2024
I.Tax:
Eligibility for deduction u/s 80IA - The Tribunal held that a joint venture undertaking engaged in developing a new Domestic Arrival Block at an airport, is eligible for...
January 31, 2024
I.Tax:
Applicability of section 56(2)(viib) and valuation of shares in cases of Right Issues - Revision order u/s 263 - The Tribunal disagreed with the Pr. CIT's valuation of...
January 31, 2024
Cus.:
Right of the accused for cross-examination of parties, whose statement has been relied upon - In the writ appeal, while acknowledging that cross-examination is a part of...
January 31, 2024
Cus.:
Levy of penalty on Customs Broker - The tribunal concluded that the classification is a question of law and cannot be treated as misdeclaration or misstatement....
January 31, 2024
Cus.:
Absolute Confiscation of the seized gold and foreign currency - Prohibited item or not - Baggage Rules - The appellant claimed that he was misdirected at the airport and...
January 31, 2024
Cus.:
Classification of imported goods - Encoder/Multiplexer under different Model - the Tribunal held that the goods are correctly classifiable under CTH 85 17 6290. - The...
January 31, 2024
IBC:
Initiation of CIRP - Date of default - Existence of restructuring proposals - NCLT admitted the application u/s 7 - The Tribunal found that the restructuring proposals...
January 31, 2024
S.Tax:
Validity of the decision High Court deciding the appeal on admission state itself on merit - The Supreme Court observed that while the High Court had framed certain...
January 31, 2024
S.Tax:
The petitioner challenged a communication demanding a sum under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019, related to arrears on renting immovable...
January 31, 2024
C.Ex.:
Clandestine removal - tobacco pouches - The Tribunal had set aside the impugned order of the Original Authority, which had demanded excise duty and imposed penalties...
January 31, 2024
C.Ex.:
The limitation of six months for availing Cenvat credit, as per the 3rd Proviso to Rule 4 of Cenvat Credit Rules, 2004, effective from 18.09.2014, does not apply to...
January 30, 2024
GST:
Cancellation of GST registration of the Petitioner with retrospective effect - The High court noted that the Show Cause Notice and the order of cancellation did not...
January 30, 2024
GST:
Demand u/s 74 - violation of principles of natural justice - The High court noted that Section 75(4) of the CGST Act mandates that an opportunity for hearing must be...
January 30, 2024
GST:
Maintainability of appeal before the appellate authority - time limitation - The High Court held that, appellate authorities under such statutes are not vested with the...
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Quick Updates:
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: INQUIRY BY THE APPELLATE AUTHORITY
H
: Applicable rate of tax (GST) - Classification of goods - mango pulp su...
H
: Exemption from GST - pure services or supply of goods to the Notified ...
H
: Interest Liability on Electronic Credit Ledger Payments - Seeking levy...
H
: Recovery of short paid duty alongwith interest and penalty - The petit...
H
: Validity of assessment order - reply to the ASTM-10 notice was not tak...
H
: Refund of the unutilized ITC of GST Compensation Cess on coal - zero r...
H
: Classification of the mixed spices - classification accepted under the...
H
: Imposition of GST on vouchers - The petitioner, involved in managing c...
H
: Validity of assessment order - The High Court opined that the challeng...
H
: Refund claim - determination of the turn over for the purpose of refun...
H
: Grant of Regular Bail - In a case where the State sought to challenge ...
H
: Delay in filing the appeal - Time Limitation - petition delayed for al...
H
: Cancellation of GST registration of the petitioner - The High Court ex...
H
: Availing and utilization of Input Tax Credit - The applicant had initi...
F
: Penalty under Section 73(1) of CGST Act, 2017
H
: Addition u/s 68 - unexplained share application money - genuineness an...
F
: Refund of IGST Charged and collected from Foreign Customer on Export o...
F
: sales Against 0.1% GST- if export not done within 90 Days
F
: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
A
: Collection of Entry Fee from visitors for Temple Hall Exempt under GST
A
: State-wise Professional Tax Payment Deadlines in India: A Comprehensiv...
A
: Low tax effect in pending appeals- The administrative role to withdraw...
C
: Clarification on the applicability of 3% amount on account of non-achi...
C
: Suspension of inoperative SIONs
N
: Amendment in the Export policy of Onions
N
: Seeks to amend specified customs tariff notifications to exempt applic...
A
: How to become a crorepati via SIP
C
: Master Direction – Risk Management and Inter-Bank Dealings: Amendments
A
: Roving Judgements!
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