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Revocation of Customs Broker Licence - forfeiture of security deposit - levy of penalty -...
Revocation of Customs Broker Licence - forfeiture of security deposit - levy of penalty - mis-declaration of quantity of imported goods - The Tribunal found the CB guilty of contravening Regulation 11... ...
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Valuation of imported goods - inclusion of royalty in the invoice value - The Appellate Tribunal finds...
Valuation of imported goods - inclusion of royalty in the invoice value - The Appellate Tribunal finds that the direction to modify the order and include royalty in the invoice value of imported goods... ...
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Penalties u/s 112 and section 114AA of Customs Act, 1962 - classification of goods imported under duty...
Penalties u/s 112 and section 114AA of Customs Act, 1962 - classification of goods imported under duty exemption entitlement certificate (DEEC) scheme - The tribunal finds fault with the reclassificat... ...
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Non-compliance with the remand order of the Tribunal in the earlier round of litigation - import of...
Non-compliance with the remand order of the Tribunal in the earlier round of litigation - import of rough marble blocks - The Tribunal noted the appellant's submission regarding the communication of l... ...
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Confiscation of imported goods - Black pepper - advance authorisation scheme - diversion of Goods -...
Confiscation of imported goods - Black pepper - advance authorisation scheme - diversion of Goods - fulfilment of export obligation or not - The Tribunal found that the appellants indeed imported blac... ...
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Valuation of imported goods - aluminium scrap - enhancement of value - The Tribunal referred to a...
Valuation of imported goods - aluminium scrap - enhancement of value - The Tribunal referred to a previous decision where it was asserted that the appellant had agreed to the enhanced value as determi... ...
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Seeking directions against the respondent no. 1/National Housing Bank (NHB) to consider and decide upon...
Seeking directions against the respondent no. 1/National Housing Bank (NHB) to consider and decide upon the petitioner’s representation - The High Court noted that the petitioner's representation prim... ...
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CIRP - Liquidation of corporate debtor - Refusal to approve the private sale - The Tribunal acknowledged...
CIRP - Liquidation of corporate debtor - Refusal to approve the private sale - The Tribunal acknowledged the procedural challenges presented by the liquidator’s initiation of a private sale, which was... ...
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Rejection of application against admission of CIRP u/s 7 application filed by the Financial Creditor -...
Rejection of application against admission of CIRP u/s 7 application filed by the Financial Creditor - The tribunal pointed out that the corporate debtor’s financial statements classified the received... ...
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CIRP - The Tribunal concluded that the security agreement was intended as additional security and did...
CIRP - The Tribunal concluded that the security agreement was intended as additional security and did not absolve the debtor of its repayment obligations. The Tribunal reinforced that the original and... ...
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REJECTION OF APPLICATION FOR INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTOR TO CORPORATE DEBTOR
Initiation of Insolvency Resolution Process Chapter III of Part III of the Insolvency and Bankruptcy Code, 2016 ( Code for short) provides the procedure for insolvency resolution process of personal g... ...
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Right to personal hearing and Right to object the SCN cannot be compromised if the SCN is not uploaded on the GST portal
The Hon ble Allahabad High Court in the case of M/S KHANNA POLYRIB PRIVATE LIMITED VERSUS STATE OF U.P. AND ANOTHER - 2024 (4) TMI 509 - ALLAHABAD HIGH COURT held that the printout of the dashboard cl... ...
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Regulation of Payment Aggregators (PAs) – Draft Directions
- - - Dated:- 17-4-2024 - Reserve Bank of India today placed on its website, for public comments, two draft directions on regulation of Payment Aggregators, as below: New draft directions on regulatio... ...
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CBDT signs record number of 125 Advance Pricing Agreements (APAs) in FY 2023-24
- - - Dated:- 17-4-2024 - Total 641 APAs done since inception of the APA programme The Central Board of Direct Taxes (CBDT) has entered into a record 125 Advance Pricing Agreements (APAs) in FY 2023-2... ...
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Seeking release of petitioner - Right to Sleep - The High Court found that the petitioner was not...
Seeking release of petitioner - Right to Sleep - The High Court found that the petitioner was not detained when he entered the Enforcement Directorate (ED) office under Section 50 summons of the PMLA.... ...
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Valuation of service - works contract service or not - The CESTAT held that the appellant’s contracts...
Valuation of service - works contract service or not - The CESTAT held that the appellant’s contracts were clearly split into goods and services, which did not meet the criteria of a 'works contract' ... ...
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Classification of service - Business Support services or not - The Appellate Tribunal, referring to...
Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging transportation did not qualify as busin... ...
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CENVAT Credit - capital goods - Immovable Property or not - fabrication and setting up of entire paint...
CENVAT Credit - capital goods - Immovable Property or not - fabrication and setting up of entire paint shop - The case involved the appellant's availing of CENVAT credit on materials used in erecting ... ...
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Benefit of exemption - The appellant contends that since the pole shoe is a component of the Wind...
Benefit of exemption - The appellant contends that since the pole shoe is a component of the Wind Operated Electricity Generator (WOEG), the exemption applies. The Revenue argues that since the pole s... ...
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Credit Note
Dear Sir And Madam, If Credit note has been Issued on 30th Jun 2023 for the supply made in January 2023, under GSTR-9 and GSTR-9C in which year it has to report. From the above situation if the Issue... ...
