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Highlights / Annotations / Catch Notes For February of 2023

Home Highlights February February 2023 Year 2023

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F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM

H: Revocation of Customs Broker license - The Tribunal found no evidence ...

H: Valuation of exported CD ROMS - Import of goods by availing excess exp...

H: Seeking grant of bail - custody for more than 41 days - Smuggling - Go...

H: Approval of scheme of amalgamation - Application of the Alter Ego Prin...

H: Arbitral Proceedings - Computation of one-year period for completing t...

H: Rejection of application filed by the Appellant (Suspended Director) b...

H: Fixation of IRP fees - lack of earnestness and proficiency on the part...

H: Admission of Section 9 application filed by Operational Creditor - tim...

H: Approval of Resolution plan - Propriety of the valuation exercise cond...

H: Maintainability of the instant petition against Enforcement Case Infor...

A: GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD...

A: Demand should not be raised when negative taxable and invoice value ar...

A: Various Types Of Trusts and Their Importance

A: IGST is not payable under RCM for services in Free-on-Board and Cost I...

F: Bill To a Overseas Company Supply of goods Locally

N: Amendment in Notification No. 60/2022 dated the 10th June, 2022 read w...

H: Short/non-payment of service tax - Jurisdiction to raise the Demand - ...

H: Refund of Cenvat Credit - 100% EOU / STPI unit - Export of services as...

H: Refund claim - rejection on the grounds of unjust enrichment - The tri...

H: Interest on delayed refund - relevant time for calculation of interest...

H: Release of seized goods - The appellants argued that the seized goods ...

A: MEETING OF CREDITORS - INSOLVENCY RESOLUTION PROCESS - PERSONAL GUARAN...

A: Goods seized cannot be released by invoking writ jurisdiction if no ap...

A: Various Types of Charges on Property

A: Assessment Order quashed when Assessee incorrectly reported turnover i...

A: Guidelines for AOs for initiating proceedings u/s 147 of I.T. Act, 196...

A: Navigating the Business Landscape: The Imperative of Effective Cost Ma...

A: REJECTION OF REPAYMENT PLAN

A: Assessee is entitled to stay on recovery proceedings when Appellate Tr...