Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Tripta Thapar Versus State

Presence of counsel for the petitioner during the recording of statement under Section 108 of the Customs Act, 1962 - Summon to appear personally with desired documents - Held that: - the Supreme Court and this Court have routinely permitted the counsel of the noticee to remain present at the time of interrogation/questioning of the noticee u/s 108 of the Act, subject to the condition that the counsel shall be placed at a visible distance, but beyond audible distance from the place of inquiry, s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appeal allowed - decided in favor of appellant. - W.P.(Crl) 3697/2016 - Dated:- 24-12-2016 - Vipin Sanghi, J. For the Petitioner : Anjali J Manish, Priyadarshi Manish For the Respondent : Satish Aggarwala, Amish Aggarwala ORDER Crl. M.A. No. 20195/2016 Exemption allowed, subject to all just exceptions. The application stands disposed of. W.P.(CRL) 3697/2016 1. Issue notice. Notice is accepted on behalf of the State. The petitioner has preferred the present writ petition to seek the following su .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

petition, and to that extent the writ petition stands dismissed as withdrawn. 3. The case of the petitioner is that the petitioner is a 63 year old lady, who is a sleeping partner in two firms, namely, M/s. Lifa Enterprises and M/s. Goodluck Trading Company. The petitioner claims that Mr. Sanjay Puri, who is the other partner, is active in both the firms. The petitioner has placed on record the partnership deeds in respect of the aforesaid firms, which show that the petitioner s share of profit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to appear along with the partnership deed and other documents in respect of import of leggings made by Lifa Enterprises. Summons were issued to the petitioner returnable on 30.09.2016. However, the petitioner did not appear and Mr. Sanjay Puri, sent a response giving reasons for the petitioner s non-appearance. Yet again, summons were issued to the petitioner on 10.10.2016 requiring her to appear on 21.10.2016. A response was sent by Mr. Sanjay Puri once again setting out the reason that the pet .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e petitioner on 16.11.2016, requiring the petitioner to appear with the documents regarding imports made by the firms. The petitioner again sent a response on 23.11.2016 stating that her appearance would serve no purpose except physical exertion to her when she is not feeling well. 7. In view of the repeated non-appearance of the petitioner in response to the notice issued to her, respondent no.3 preferred a complaint bearing CC No.51121/2016 u/s 174 and 175 IPC. The learned CMM took cognisance .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

At the outset, I may observe that the petitioner is not an unconnected person with the two firms. She is the majority shareholder in the two firms. As to what is her defence is a matter that she has to disclose to the concerned authorities in response to the summons issued to her. The summons issued to the petitioner u/s 108 of the Act is in respect of an inquiry which respondent no.3 is conducting in relation to import of leggings and pyjamas by the aforesaid firms, of which the petitioner, adm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t since the petitioner is a senior citizen and a lady, firstly, her questioning may be undertaken in the presence of a lady officer and during normal office hours. Mr. Aggarwal submits that, though, the respondents conduct the inquiry even beyond the normal office hours - as that may be required on account of exigencies of a particular case, he submits that in the special facts of this case, the respondents shall hold the inquiry during normal office hours in the presence of a lady officer. 11. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

.2012; ii) Nitin Jain v. DRI & Anr., W.P.(Crl.) No. 2388/2015 decided by this Court on 20.10.2015; iii) Nipul Jain @ Monty Jain v. Additional Director, DRI, W.P.(Crl.) No.1897/2015 decided by this Court on 02.09.2015; iv) Senior Intelligence Officer, DRI v. Jugal Kishore Samra, (2011) 12 SCC 362; v) Mahender Kumar Kundia v. Union of India, 2015 (319) ELT 9 (SC); vi) Rajender Arora & Ors. V. UOI & Ors., W.P. (C) No.389/2010 decided by the Supreme Court on 07.12.2010. 12. A perusal of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ertaken by the authorities. 13. The aforesaid prayer made by the petitioner is strongly opposed by the respondents by placing reliance on Poolpandi v. Superintendent, Central Excise & Ors., AIR 1992 SC 1795 : 1992 (3) SCR 247. The relevant extracts from this decision relied upon by Mr. Aggarwal read as follows: 11. We do not find any force in the arguments of Mr Salve and Mr Lalit that if a person is called away from his own house and questioned in the atmosphere of the Customs office withou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

citizen of this country cannot dream of and they are surrounded by persons similarly involved either directly or indirectly in such pursuits. But that cannot be a ground for holding that he has a constitutional right to claim similar luxuries and company of his choice. Mr Salve was fair enough not to pursue his argument with reference to the comfort part, but continued to maintain that the appellant is entitled to the company of his choice during the questioning. The purpose of the enquiry under .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on in depriving them of such company. The relevant provisions of the Constitution in this regard have to be construed in the spirit they were made and the benefits thereunder should not be expanded to favour exploiters engaged in tax evasion at the cost of public exchequer. Applying the just, fair and reasonable test we hold that there is no merit in the stand of appellant before us. 13. The judgment under challenge in Criminal Appeal No. 476 of 1986 deals with several questions raised by the re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eal No. 476 of 1986 has to be allowed against that part of the judgment of the Delhi High Court which dealt with the right of the respondents to have their lawyer during their interrogation. 14. On the other hand, learned counsel for the petitioner has relied upon the judgment of the Supreme Court in Birendra Kumar Pandey & Anr. V. Union of India & Anr., in W.P.(Crl.) No.28/2012 decided on 16.04.2012. The submission of the petitioner is that though Poolpandi (supra) is a three Judge Benc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

Notification: Absolute Exemption from IGST on inter-State supplies of goods

Notification: CGST Rate Schedule u/s 9(1) - notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods

Notification: seeks to exempt Skimmed milk powder, or concentrated milk

Forum: REGISTRETION

Forum: On what Value tax to be deducted at source (TDS)

Highlight: IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods. - Notification no. 1/2017 as amended vide notification dated 22-9-2017

Notification: IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods.

Highlight: National Advisory Committee on Accounting Standards - Tenure of the NACAS extended from one year to two years

Notification: National Advisory Committee on Accounting Standards

Forum: Duty Drawback- Urgent

Notification: Central Government appoints the 20th September, 2017 as the date on which proviso to clause (87) of section 2 of the Companies Act 2013, shall come into force - "subsidiary company" or "subsidiary"

Highlight: Restriction on number of layers for certain classes of holding companies - More than two layers of subsidiaries not allowed subject to certain exceptions.

Forum: GST on RCM on rent in a unregistered state

Forum: COMPOSITION SCHEME

Forum: Input Tax Credit - Reg

Article: Websites of Government Departments need lot of improvement. We are noticing detoriations in them for example, case of website of ITAT.

Highlight: Levy of additions tax u/s 115O on distribution of dividend - shares of its profits declared as distributable among the shareholders is not impressed with the character of the profit from which it reaches the hands of the shareholder - not to be bifurcated as agriculture and non-agriculture dividend - SC

Highlight: Rate of GST on old and scrap buses - 28% or 18% - at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are premature and misconceived and do not require any interference by this Court at this stage. - HC

Highlight: In view of amendment made u/s 132A of the Income Tax Act, 1961 by Finance Act of 2017, the 'reason to believe' or 'reason to suspect', as the case may be, shall not be disclosed to any person or any authority or the Appellate Tribunal, SC dismissed the appeal of the assessee

Highlight: Validity of Assessment Order - period of limitation u/s 153 (2A) is applicable even if the entire order was not set aside but matter was remanded back for for limited aspects with directions - HC

News: Note ban was a shake-up, achieved its main objectives

Notification: Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.

Highlight: Levying interest u/s 234C - interest is to be charged on the returned income and not on assessed income.

Highlight: Accrual of income - sale of right to develop and sell incentive FSI under LOI - till the conditions of LOI are fulfilled transfer is not complete and income does not accrue to the assessee

Highlight: TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

Highlight: Safeguard Duty - Advance License Scheme - as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty

Highlight: Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing activity as no new product emerges.

News: NITI Aayog and Govt. of Assam organizes workshop on health sector reforms in Guwahati; launches SATH- Sustainable Action for Transforming Human Capital

Notification: Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics

Notification: Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

Notification: Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.

Notification: Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates

Notification: Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

News: Notification Issued For GST Actionable Claim On Branded Food Products

Highlight: Classification printed computer stationary/manifold Business Forms - to be classified under Chapter Heading 4820.00 or under Chapter Heading 4901.90 - items like A4 sheets, advertisement and job card to be classified under Chapter 49

Article: RCM Applicability to persons not liable to get registered us 23(1)

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

News: GST Refund - Blockage of Working Capital of Exporters - earlier also there was a normal blockage of funds for a period of 5-6 months at least

News: Clarification about Transition Credit - ₹ 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 - claim of credit of ₹ 65,000 crore is not unexpected

Article: 20 Things You must know about E Way Bills in GST Law

Article: MISTAKES IN DRAFTING

Highlight: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular

Highlight: The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

Highlight: Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities Review

Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version