• Retraction of statement given during survey - evidentiary value of statement recorded u/s 131 - Despite...

  Retraction of statement given during survey - evidentiary value of statement recorded u/s 131 - Despite the retraction, the initial findings of the CIT(A) were largely upheld, as the tribunal found no... ...

• REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) OR RULE 89(4B)?

  GST Law, as introduced, allowed export of goods either on payment of tax (which tax was available as refund) or without payment of tax (with refund of unutilized input tax credit), without any restric... ...

• FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT

  In any litigation appeal can be filed before the Appellate Authority challenging the impugned order. The appeal shall be filed within the period prescribed for filing appeal. The law may allow to cond... ...

• Understand the Contrasts between Government and Public Limited Companies

  Introduction A company is fundamentally an artificial person created by legislation. It is a group of people with a shared seal, enduring inheritance, and independent legal status. Whether it is a gov... ...

• PIL challenging provisions of 101st Constitutional Amendment Act relating to GST dismissed

  The Hon ble Patna High Court dismissed the PIL filed in the case of AMIT PANDEY VERSUS UNION OF INDIA AND OTHERS - 2024 (4) TMI 848 - PATNA HIGH COURT wherein Section 2 , 9 , 12 and 18 of the 101st Co... ...

• Additions on the basis of material seized during the search in case of third party without adhering to...

  Additions on the basis of material seized during the search in case of third party without adhering to the provisions of section 153C - The tribunal found that the AO had improperly used documents sei... ...

• Refund of EDD - Period of limitation - Appellant unaware of finalisation of bills of entry - The...

  Refund of EDD - Period of limitation - Appellant unaware of finalisation of bills of entry - The Appellate Tribunal notes that neither the original authority nor subsequent communications mentioned th... ...

• Enhancement of value - old and used worn clothing, completely fumigated - Confiscation - The Tribunal...

  Enhancement of value - old and used worn clothing, completely fumigated - Confiscation - The Tribunal referred to a previous case where it was observed that Section 111(m) should not be invoked if pro... ...

• Classification of imported goods - Optical Transceiver - Benefit exemption/ duty concession - The...

  Classification of imported goods - Optical Transceiver - Benefit exemption/ duty concession - The tribunal noted that similar goods had been classified in past judgments under a different tariff headi... ...

• Valuation of imported Goods - Allowance of discount of 25% to appellant by foreign supplier - related...

  Valuation of imported Goods - Allowance of discount of 25% to appellant by foreign supplier - related party transaction - remittances made higher than the invoice price or not - The Tribunal criticize... ...

• Initiation of CIRP - Maintainability of application filed u/s 9 of the Code - Respondent being a...

  Initiation of CIRP - Maintainability of application filed u/s 9 of the Code - Respondent being a government company (PSU) is out of purview of the Code or not - The tribunal did not accept the argumen... ...

• CIRP - Validity of deed of assignment of lease - Authority of RP to Issue Inspection Notice - The...

  CIRP - Validity of deed of assignment of lease - Authority of RP to Issue Inspection Notice - The Tribunal found that there was a significant dispute regarding the assignment of the lease to the corpo... ...

• Rejection of Section 7 Application - NPA - Corporate Debtor unable to de-risk the live BGs within the...

  Rejection of Section 7 Application - NPA - Corporate Debtor unable to de-risk the live BGs within the time allowed - A settlement was reached between the parties, where the Corporate Debtor agreed to ... ...

• Extended period of Limitation - suppression of facts or not - The Tribunal observes that the dispute...

  Extended period of Limitation - suppression of facts or not - The Tribunal observes that the dispute revolves around the classification of taxable services, which involves the interpretation of statut... ...

• Refund of CENVAT Credit - Discretion Power of the refund sanctioning authority - Considering Rule 9 of...

  Refund of CENVAT Credit - Discretion Power of the refund sanctioning authority - Considering Rule 9 of the CENVAT Credit Rules, 2004, the Tribunal emphasized the importance of accurately reflecting th... ...

• CENVAT Credit - Input service distribution (ISD) - Distribution of credit by the M/s. Parle Biscuit...

  CENVAT Credit - Input service distribution (ISD) - Distribution of credit by the M/s. Parle Biscuit Private Ltd. i.e. ISD to the appellant, a contractual manufacturer/job worker - The Tribunal conclud... ...

• SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming...

  SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had its own separate existence with d... ...

• Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics,"...

  Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics," including references from technical sources and international organizations, the High court concluded... ...

• Food Safety and Standards - Selling sugar boiled confectionery with inadequate labeling - Misbranding -...

  Food Safety and Standards - Selling sugar boiled confectionery with inadequate labeling - Misbranding - The courts upheld the conviction based on evidence that the appellants' products were misbranded... ...

• Dishonour of cheque - vicarious liability - liability of group companies - liability common Directors of...

  Dishonour of cheque - vicarious liability - liability of group companies - liability common Directors of the group, namely, Right Choice Group of Companies - Lifting of the corporate veil - The High c... ...

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