Home Highlights March 2013 Year 2013 This

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1. Appealable order or not - Letter written by the Superintendent directing, the assessee for not availing Cenvat Credit - in the facts of the present case the letter...

2. Permission to interrogate and record statement of accused in judicial custody - GST evasion - issue of fake invoices - IO and Superintendent allowed to interrogate and...

3. Summons in Excise and Service Tax matters - Summons by Superintendents should be issued after obtaining prior written permission from an officer not below the rank of...

4. MODVAT Credit - Whether MODVAT Credit can be availed by the assessee on the basis of certificate issued by superintendent preventive – Held yes - HC

5. TP adjustment commission on letter of credit - international transaction or not? - CIT (A) appreciated the difference between corporate guarantee and Letter of Comfort....

6. Bogus invoices issued to take cenvat credit – Revenue has been able to make out a very good case for fraudulent conduct and issue of paper transactions to avail...

7. All certificates and standard letters issued by the ROC will now be issued electronically under the Digital Signature of ROC

8. Power / Jurisdiction to attach bank accounts - No order u/s 83 of the CGST Act can be passed by any officer other than the Commissioner and this can be done only if he...

9. Rejection of VCES Scheme - the Commissioner (Appeals) has rightly observed that the letter dated 08/02/2013 issued by the Range Superintendent cannot be construed as...

10. Challenge to the letter issued by the Superintendent, Service Tax requesting the petitioner to deposit the amount of service tax short paid/not paid as detected by the...