Home Highlights February 2016 Year 2016 This

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1. Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962 - Trade Notice

2. Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962 - Order-Instruction

3. Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

4. Service of notice, summons, requisition, order and other communication - CBDT makes the Rules for determination of Address including Electronic Address (e-mails) for...

5. Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory...

6. Procedure for assessment - scope of e-Assessment Scheme - A link for personal hearing shall be sent to the petitioner and the petitioner shall be heard within a period...

7. Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast...

8. Electronic Verification CODE (EVC) for electronically filed Income Tax Return - Additional Modes - Notification

9. Maintainability of appeal – period of limitation - The mode of communication of order is relevant only so long as the actual receipt of the communication is not disputed....

10. Effective opportunity - Courts have consistently interpreted the phrase 'effective opportunity' to mean and include an opportunity of personal hearing as well. In this...

11. The petitioner contested a demand raised against them u/s 74 of the GST Act for a substantial amount, claiming that the order was passed without affording them an...

12. Export Data Processing and Monitoring System (EDPMS) - Issuance of Electronic Bank Realisation Certificate (eBRC) - FEMA

13. Electronic Verification Code (EVC) for electronically filed Income Tax Return - procedures, data structure and standards - Notification

14. Not accepting revised return of the petitioner in violation of Section 139 - When the respondents have geared up to operate in the regime of electronic and faceless mode...

15. Denial of specific request for personal hearing - The High Court noted that the petitioner had indeed expressed a legitimate difficulty in availing the opportunity for a...