Home Highlights November 2017 Year 2017 This

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1. Principles of Natural justice - late filing of return - intent to evade or not - it is the case of petitioner is that various aspects have not been dealt with or...

2. The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate...

3. Appointment of Common Adjudicating Authority - In The Case of M/s Nitco Ltd., Worli, Mumbai - Notification

4. Appointment of Common Adjudicating Authority - Notification

5. Valid Authorisations for Assignment (AFA) on the date of appointment as the Liquidator of the Corporate Debtor - The Interim injunction order passed by the Hon’ble...

6. Smuggling - Prohibited goods or not - The appellate authority could not adjudicate on merits. Therefore, the balance needs to be struck by allowing the petitioner to...

7. Genuineness of the transaction going by the pay load of the vehicles, which was used for transporting the goods - It is found that the order passed by the appellate...

8. Stay petition before appellate authority - CBDT circular regarding stay of demand does not seem to bind the appellate authority, though it binds at the lower echelons.

9. Appellate authorities power to consider the claim not made in the return - assessee is entitled to raise not merely additional legal submissions, before the appellate...

10. Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

11. Non production of C-Forms before AO but produced before appellate authority during PH - appellate authority directed to examine whether the C-Forms before making an...

12. CIRP - Validity of deed of assignment of lease - Authority of RP to Issue Inspection Notice - The Tribunal found that there was a significant dispute regarding the...

13. Revision u/s 263 by CIT - mistake of non-initiation or incorrect initiation of penalty - the inherent indication u/s 271(1) makes it clear that the Pr. CIT / CIT does...

14. Disbursal of refund amount - action of withholding of the petitioner/assessee’s claim of refund in question by the respondent CGST authority and not refunding the same...

15. Principles of Natural Justice - once there is a finding on identical transactions given by the Appellate Authority in respect of two Assessment Years in the case of an...