Home Highlights December 2018 Year 2018 This

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1. Speed post versus Registered post - Speed Post has all the principal attributes of registered post - HC

2. Service of notice - whether speed post is proper service or not - There is nothing on record to show that order sent by speed post was received by the assessee himself.

3. Activation of ANF 3D under the E-com module for applying for MEIS for courier/postal shipments under Para 3.05 of the FTP and Para 3.02 of the HBP

4. Delay in filing of appeal - receipt of order after 2 years - At the relevant time there was no provision for sending the order by speed post. - The Commissioner...

5. Action on the complaint of the petitioner sent through speed post - Request for necessary investigation may be done against private respondents - Writ of Mandamus -...

6. Restoration of appeal - request for adjournment by fax and speed post - Registry failed to place the same on the date of hearing in the appeal folders - appeal restored - AT

7. Eligibility for deduction u/s. 80IC on additional income - Since the assessee has failed to explain the availability of funds with him to explain the entries made in the...

8. Business Auxiliary service or not - activity of collection/dispatch of Speed Post/Export Delivery Letter etc. on behalf of the Post Office - Demand is dropped on the...

9. Availability of cenvat credit of duty paid on its returned goods – Provisions of Rule 16 is a beneficial piece of legislation - Revenue's insistence on the...

10. Validity of delivery of order by speed post – authorized mode of service – Whether the service of a copy of the order by Speed Post, would constitute valid service under...