Home Highlights May 2013 Year 2013 This

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1. Smuggling - detention of the petitioner - COFEPOSA Act - delay of 14 months in passing the detention order - the live link remains always active and the respondents have...

2. Detention of detenue - COFEPOSA - smuggling activity - Delay in passing the order of detention - the delay in the execution of the detention order is satisfactorily...

3. Imposition of Demurrage charges - It is only where a clear case of unquestionable delay, bordering on mala fides and demonstrative of unreasonable harassment of an...

4. The method of filing of Bill of Entry and Exchange of information for assessment is online in the ICEGATE. Therefore, the delay on account of any technical glitches /...

5. Export Promotion Capital Goods (EPCG) Scheme - fulfilment of Export Obligation or not - A condition which is dependent on action by public authorities over which an...

6. Validity of detention order - malice in law - COFEPOSA - Inordinate and unexplained delay in passing of the impugned detention order - the detention order cannot be...

7. Can an Importer of goods or services opt to pay tax under composition scheme under GST?

8. Validity of detention order - proceedings under COFEPOSA - There is unexplained delay in passing the detention order of approximately 8 months - Further once the order...

9. Liability of tax under TNVAT Act - Non compliance of TDS provision - tax paid by job-worker - when the deductee has paid the entire tax liability on the monies received,...

10. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

11. Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to...

12. Delay in filing appeal - Period of limitation - There are no delay in filing of the application and as Counsel for the Appellant has submitted that the Application for...

13. Penalty levied u/s 271B - delay in filing the audit report under section 44AB - reasonable cause of delay - The delay was caused due to search conducted by the...

14. Condonation of delay in filing an appeal before the Appellate Authority - The High Court, while acknowledging the delay in appeal filing beyond the condonable period of...

15. 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...