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F: IGST Mechanism and availability of ITC

H: Demand and Recovery u/s 74 - Cross state adjustment of unutilized inpu...

H: Validity of SCN - Denial of Input Tax Credit - complete mismatch betwe...

H: Condonation of delay in filing appeal - requirement of mandatory pre-d...

H: Classification of services - rate of GST - (Training Academy) Fire Pre...

H: Seeking grant of Bail - input tax credit - non-existent suppliers - no...

H: Disallowance u/s. 43B - Electricity Duty deposited into designated ban...

H: Addition u/s 69A - unexplained investment in the bank account - Though...

H: Levy of penalty u/s 272A(1)(C) - Failure to comply to the summon issue...

H: Deemed dividend under section 2(22)(e) - assessee claimed that advance...

H: Disallowing excess directors remuneration - sum paid towards directors...

H: Nature of expenditure - Disallowing revenue expenditure on product tes...

H: Correct head of income - Characterization of income - rental income as...

H: Gain on sale of plot - capital Income or business income - assessee is...

H: Initiation of CIRP - Period of limitation - Article 137 of the Limitat...

C: Deposit of tax during the course of search, inspection or investigation.

F: Works Contract Service

F: Input Reversal on Capital Goods

H: Requirement of pre-deposit - Rejection of appeal - Since statutory dep...

India projects itself as a reliable partner, stable economy and an att...

DEA organises a 2-day workshop on Awareness Building and Guidance on u...

A: Reporting of Export Value and Taxes in Wrong Table of GSTR 3B being Te...

A: LATEST CASE LAWS IN ARBITRATION

A: RECENT DEVELOPMENTS IN GST

A: Can CA be arrested- Section 69 vs. Section 132 of the CGST Act

C: Guidelines on import of gold by Qualified Jewellers as notified by – T...

N: Amendment in Export Policy of sugar

N: ADD on Decor Paper originating in or exported from China PR - Seeks to...

N: Amendment in import policy of Paper and incorporation of policy condit...

C: Simplification of procedure and standardization of formats of document...

Customs - Highlights / Catch Notes

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Customs - Revocation of customs broker's license - Validity of SCN - time...

Customs
16-12-2021

Revocation of customs broker's license - Validity of SCN - time limitation - Offence Report - The delay in inter-departmental communications or furnishing of Relied Upon Documents (RUDs) are of no consequences as the impugned show cause notice has been admittedly issued beyond the period of 90 days. It is noticed that the office of the second respondent and the office of the first respondent is located in the same Custom House in Parrys and therefore, there is no excuse for condoning the delay. - HC

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