Home Highlights November 2023 Year 2023 This

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1. Notification No. 24/2024-Customs issued to amend specified customs tariff notifications to exempt applicable import duty on imports of desi chana (HS 0713 20 20) up to...

2. Exemption from the Social Welfare Surcharge (SWS) - The amendment made by Notification No. 20/2024-Customs adds a new item to the list under Serial No. 57 in the table...

3. The circular issued by the Securities and Exchange Board of India (SEBI) on March 12, 2024, addresses the need for simplification and streamlining of Scheme Information...

4. Stay of demand - pre-deposit of only 20% of the disputed demand - adjustments of refunds against demand - respondent is entitled to seek pre-deposit of only 20% of the...

5. Dishonor of Cheque - Requirement to deposit of the amount - the word used in Section 138 is "fine" and therefore, discretion is available to the Court under Section 148...

6. Scope of Deposits - amounts collected by the petitioners for sale of immovable property as advance - would come under the purview of ‘deposits’ or would exempt from the...

7. Requirement of 20% Deposit of Disputed Demand for Considering Stay Application - The High court clarified that the OMs do not mandate a 20% deposit as a precondition for...

8. Quantum of pre-deposit - Considering the justifiable grounds and the bona fide nature of the transaction, the First Appellate Authority when has already ordered the...

9. Time limit for issue of Notice - Customs Broker - "Issue of Notice" versus "Service of Notice" - The word ‘issue’ in regulation 17 of the 2018 Regulations or regulation...

10. Imports of Maize (feed grade) under the TRQ Scheme for 2019-20

11. Imports of Maize (feed grade) under the TRQ Scheme for 2019-20

12. Imports of Maize (feed grade) under the TRQ Scheme for 2019-20.

13. Business Support Service - appellants are international cricket players - pre-deposit ordered equal to 20% - AT

14. Notification No. 36/2024 grants tax exemption to the National Mission for Clean Ganga (NMCG) for specified incomes, including grants-in-aid and interest earned on bank...

15. Challenging the constitutional validity of the Electoral Bond Scheme “Electoral Bond Scheme” or “Scheme” - The Supreme Court held that, the Electoral Bond Scheme, the...