Home Highlights May 2017 Year 2017 This

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1. Valuation - import of gods from related party - original copy of the agreement is not available - Non acceptance of the certified copy of the document, namely,...

2. Maintainability of appeal - failure to submit certified copy of the order - extension of period of time limitation - compliance of the rules of natural justice or not -...

3. Service of order - Since the petitioner’s right to pursue an appeal cannot be curtailed solely on account of non-receipt of an order or loss of an order, if law...

4. Procedure for filing an appeal - failure to submit certified copy of order of NCLT - Once an appeal is filed, it is expected that immediately thereafter certified copy...

5. Duty demand - Non supply of proper documents - adjudicating authority directed to supply the ‘non-relied upon documents’ to the appellants - AT

6. Smuggling - detention of detenues - non-supply of certain RUDs (relied upon documents) and the supply of illegible RUDs - the failure and non-supply of legible copies of...

7. Maintainability of appeal - appeal dismissed on the ground of time limitation - non-submission of the certified copy. - Despite discrepancies raised by the respondent...

8. Dismissal of an appeal due to the non-submission of a certified copy of the impugned order within the prescribed time frame. - The High court, upon reconsideration, held...

9. Reopening of assessment u/s 147 - non-supply of reasons recorded for issuance of notice u/s 148 - In the instant case, it is an admitted position that the assessee for...

10. Maintainability of appeal - time limitation - Whether appeals filed without certified copies of the impugned orders, due to delays in obtaining them? - The Tribunal...

11. Classification of supply - the goods are supplied from a location outside India to a location outside India, i.e., the supply of goods from a place in the non-taxable...

12. Seeking grant of copy of statements recorded by the respondents in the course of investigation - reason for not giving the copies of the statements not produced - non...

13. Refusal to grant certified copies of the order sheet/note sheet and search warrant - The High Court concluded that the petitioner's request for certified copies was not...

14. Maintainability of appeal before the appellate authority - time limitation - this Court is of the view that the mere delay in enclosing a certified copy of order...

15. Condonation of delay in filing the returns - claim of deduction u/s 80P rejected - Since a time frame of three months from the date of receipt of the certified copy of...