Home Highlights April 2019 Year 2019 This

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1. Money Laundering - proceeds of crime - Freezing of bank accounts of petitioner - This Court is of the considered view that though there is power to direct freezing of...

2. Defreezing of Bank Accounts of petitioner (third party) - freezing of account on the ground of illegally availed IGST refund of an exporter was deposited in the bank...

3. Power / Jurisdiction to attach bank accounts - No order u/s 83 of the CGST Act can be passed by any officer other than the Commissioner and this can be done only if he...

4. Jurisdiction - power of DRI to issue directions - suspicion of illegal import - The power is available only to any “police officer” - Freezing a bank account is not the...

5. Freezing of Bank Account of petitioner - non-release of the export shipment made by the petitioner - Since the petitioner has not given separate representation for...

6. The recent Trade Notice No. 10/2024 addresses a crucial issue concerning the refund of Integrated Goods and Services Tax (IGST) on the export of certain tobacco products....

7. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

8. Seeking directions to de-freeze the bank accounts - The court carefully examined the relevant provisions of the Income Tax Act and found that the freezing of bank...

9. Confiscation of goods u/s 111 - Freezing of bank account - Smuggling of goods - appellant has failed to explain the source of the imported goods sale proceeds whereof...

10. Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

11. Provisional attachment of Bank accounts of petitioner - despite of due service to the bank the bank has chosen not to remain present - being a drastic power, the...

12. Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common...

13. Unexplained cash credit - addition of cash deposit in bank account - It is important to mention here that the bank statements cannot be termed as books of accounts for...

14. Jurisdiction - power of Deputy Commissioner (Customs) to freeze the Bank Accounts of petitioner - The impugned order was passed before the amendment in Section 110(5) of...

15. Seizure and attachment of the bank account - Since it is an admitted fact that the subject matter bank account is not so far issued with any order of attachment or...