Offence u/s 3(a) of FEMA - domestic supply of goods in India ...

FEMA Section 3(a) Offense Dismissed: Non-filing of SDF Deemed Procedural, Not Grounds for Legal Action.

March 30, 2019

Case Laws FEMA AT

Offence u/s 3(a) of FEMA - domestic supply of goods in India against amount received in foreign exchange from the overseas buyer - merely on the ground that SDF was not furnished, as it is only a procedural exercise, proceedings cannot sustain.

View Source

← Previous Next →

Offence u/s 3(a) of FEMA - domestic supply of goods in India ...

FEMA Section 3(a) Offense Dismissed: Non-filing of SDF Deemed Procedural, Not Grounds for Legal Action.

March 30, 2019

Case Laws FEMA AT

You may also like:

The Delhi High Court considered a bail application in a money laundering case involving a predicate offence. The delay in trial was a key issue. The court emphasized...

NCLAT dismissed the appeal challenging a procedural order related to a company petition. The tribunal held that the impugned order did not dilute any party's rights and...

ITAT dismissed taxpayer's appeal due to procedural deficiencies. Appeal involved 125-day delay without any condonation application being filed. Taxpayer failed to appear...

HC dismissed the appeal, rejecting the plaintiff's plaint for permanent injunction. The court found critical deficiencies in the plaintiff's legal standing, specifically...

Time Limitation - Curable Defect - Electronic Filing Compliance - Procedural Compliances vs. Substantive Rights: - The High Court found that the petitioners complied...

The ITAT, an Appellate Tribunal, addressed an appeal filed in the name of a deceased person without proper mention of the legal heir. The appeal was dismissed due to the...

Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit...

SC dismissed the appeal due to non-compliance with statutory time limitations under Section 61 of IBC. The appellant failed to file certified copies and demonstrate...

Dismissal of appeal for non-prosecution by CIT(A) - documents were e-filed - dismissed on the grounds that the impugned assessment order, demand notice and challan of...

CIRP - Reimbursement of Compounding fees - Who is responsible for offence or compounding of offence under the Income Tax Act which was committed much before the...

SC allowed appeal against rejection of compounding application for offense under s.276CC for delayed tax return filing. Court held offense under s.276CC is committed day...

HC upheld the constitutional validity of GST Circulars No. 3/3/2017 and 31/05/2018, dismissing challenges to their procedural legitimacy. The petitioner, lacking direct...

Seeking grant of anticipatory bail - fraudulent availment of inadmissible Input Tax Credit (ITC) - bailable offence or not - Section 132 of the Act lists 12 offences...

ITAT dismissed an appeal solely on account of non-appearance of the appellant - the first application aforesaid of the petitioner, filed in or about March, 2017, for...

Money laundering case involving proceeds of crime from scheduled offence of conspiracy to siphon crores of rupees deposited by innocent bank depositors. Key points:...

Quick Updates: