Home Highlights December 2010 Year 2010 This

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1. Recovery of dues of the erstwhile owners of the property - attachment orders - The transfer took place in the year 2007. No action was taken by the department for nearly...

2. Extension of time limitation - provisional order of attachment of immovable properties - whether the Enforcement Directorate (ED) can seek refuge under the orders passed...

3. Amendment of shipping bills - The appellant has requested for amendment to include MEIS benefit. The department does not have a case that the appellant is not eligible...

4. Stricture against department - In the process, a person who is eligible to a tax holiday has not only been denied the benefit, but made him to contest the proceedings in...

5. Action against the Customs Broker (CB) - Time limitation - enquiry report was submitted after expiry of 90 days - The intention of CB to not to enable the Department to...

6. Demand of input tax rebate - cancellation of refund of input tax credit - The notice must mention the grounds on which the action is proposed to be taken and if the...

7. The case involved denial of exemption u/s 11 due to late filing of return. The department argued return must be filed u/s 139(1) to claim exemption u/s 11. An amendment...

8. Remission of Excise duty - rejection of the remission application on the ground that fire was avoidable and due to not taking proper care by the appellant - Be it of...

9. Violation of provisions of Section 10(6) of the FEMA Act - Responsibility of Authorised person - Considering the fact that the appellant admittedly became aware of the...

10. Detention order - inordinate delay of thirty years in the execution of the detention order - In the facts of this case, no attempts had been made to contact or arrest...

11. Giving credit to the TDS deducted by the tenants - tenants have in fact deducted the amount and failed to remit as remittance is not found in the records of the revenue....

12. Levy of penalty - Non-production of e-way bill in time due certain difficulties - intention to evade tax (mens rea) - The High Court emphasizes that the burden of proof...

13. Remission of duty - Loss of goods in fire - Chief Fire Officer gave opinion that it may be due to mishandling of workforce of assessee i.e. due to careless smoking of...

14. Power of NCLT to investigate and direct the ICAI to take action against chartered accountant - no power exist with the Tribunal, to ask an Autonomous Professional Body...

15. Recovery of dues by adjusting them against the refund amount - Delay in processing refund - In this case, the default notices were issued after the period within which...