Home Highlights December 2016 Year 2016 This

You may also like:

1. Commercial wisdom of CoC cannot be interfered with by the Adjudicating Authority. Definitely, it does not mean that Carte Blanche powers are given to RP & the CoC but to...

2. Clandestine Removal - while examining the correctness of the order of adjudication, the tribunal or the court should not apply the yardstick which a court would apply to...

3. Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal -...

4. Validity of “summary of the order” - the Commissioner of State Tax Department are directed to issue appropriate guidelines/circular/notification elaborating therein the...

5. Imposition of Cost on adjudicating authority - The adjudicating authority had passed the order without application of mind and such orders adversely and severely impinge...

6. Adjudicating Authority under FEMA - The High Court clarified that the Adjudicating Authority is not a persona designata, but a designation empowered by the Act. The...

7. Provisional release of the exportable goods - insistence on bank guarantee or revenue deposit equal to the amount declared free on board of the goods plus the probable...

8. Conduct of adjudicating authority in passing order pursuance of remand order - refutation of the judgment of this Tribunal, the adjudicating authority now holds that...

9. Interest on delayed refund - tax paid in respect of exported goods - section 16 of IGST Act - mismatch of invoices - Adjudicating authority to apply his mind independently

10. Confiscation of goods alongwith vehicle - Section 130 of the CGST Act - As is well settled in law, the absence of reasons by an adjudicating authority in the order...

11. Valuation of excisable goods - Amendment to Section 4 - change from Normal value to Transaction value - The Adjudicating Authorities as well as CESTAT are also guilty of...

12. Initiation of CIRP - Period of Limitation - Exclusion of certain period - NCLT rejected the application - The Adjudicating Authority has committed error in rejecting the...

13. Initiation of CIRP - It is well settled that in Section 9 proceedings the Adjudicating Authority is not to enter into final adjudication with regard to existence of...

14. Validity of reopening of assessment u/s 147 - assessment beyond a period of 4 years - mandation of recording satisfaction - The satisfaction as contemplated u/s 151 of...

15. Non-application of mind (on the part of the adjudicating authority) is indeed writ bold and large across the impugned order. Such orders adversely and severely impinge...