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Highlights Highlights, Income Tax, GST, Import Eport and Corporate Laws

Inherent cross-empowerment of State/UT GST officers u/s 6(1) CGST Act.
January 17, 2025   Case Laws     GST

Procedural lapses without fraud don't warrant harsh GST penalties: HC.
January 17, 2025   Case Laws     GST

Importer's classification of electric tricycle parts upheld, duty benefits granted.
January 17, 2025   Case Laws     Customs

NCLAT Allows Unwinding IFIN Loans, Except for Respondents 8-12; Claims Restored in Attivo Economic Zone CIRP.
January 17, 2025   Case Laws     IBC

Revised RBI norms allow foreign inward remittances for equity, FPI, LLP, FVCI investments.
January 17, 2025   Notifications     FEMA

RBI eases fund transfers between repatriable rupee accounts, allows SNRR accounts.
January 17, 2025   Notifications     FEMA

Customs tariff values revised for edible oils, metals, areca nuts w.e.f. 16/01/2025.
January 17, 2025   Notifications     Customs

New Sea Cargo Manifest Rules deferred till 31-3-2025 for most ports.
January 17, 2025   Notifications     Customs

Virochannagar, Ahmedabad Designated as Inland Container Depot for Imports/Exports.
January 17, 2025   Notifications     Customs

High Court upholds 20% deposit of fine for appeal u/s 148 Negotiable Instruments Act.
January 17, 2025   Case Laws     Indian Laws

Delay in filing land acquisition appeals beyond 120 days cannot be condoned.
January 17, 2025   Case Laws     Indian Laws

Excise demand for clandestine removal set aside due to lack of evidence.
January 17, 2025   Case Laws     Central Excise

Income from construction services can't be service taxed based only on director's statement.
January 17, 2025   Case Laws     Service Tax

Petitioner ineligible for SVLDRS 2019 benefits due to non-payment within stipulated period; subsequent recoveries treated as arrears under Finance Act.
January 17, 2025   Case Laws     Service Tax

NCLAT dismisses operational creditor's insolvency petition on multiple grounds.
January 17, 2025   Case Laws     IBC

NCLAT upholds CMA's categorization of rental claims as "under adjudication.
January 17, 2025   Case Laws     Companies Law

Incorrect classification of imported cables and accessories due to lack of evidence.
January 17, 2025   Case Laws     Customs

Customs broker's license revocation, penalty set aside for notice delay, lack of evidence.
January 17, 2025   Case Laws     Customs

CBIC appeal dismissed: MIMO Wireless Access Points exempt under Custom Tariff Item 8517(iv.
January 17, 2025   Case Laws     Customs

Baggage Rules: Unclear jewellery import rules challenged in High Court.
January 17, 2025   Case Laws     Customs

Ownership of property upheld, Benami transactions allegations dismissed.
January 17, 2025   Case Laws     Benami Property

Partial payments don't prove benami property transactions.
January 17, 2025   Case Laws     Benami Property

Cash deposits explained, reopening u/s 147 invalid: ITAT.
January 17, 2025   Case Laws     Income Tax

ITAT rules on offshore sale, foreign receipts for assessee.
January 17, 2025   Case Laws     Income Tax

Deduction u/s 80IA allowed for infrastructure development activities.
January 17, 2025   Case Laws     Income Tax

More Highlights

Articles Articles, Tax Laws, GST

Short Notes Short Notes

Confiscation under CGST Act: Invoking Section 130 CGST Act
Dishonour of Cheques and the Burden of Proof: Rebutting the Presumption u/s 139 of the Negotiable Instruments Act
Condoning Delay in Filing Income Tax Return: A Case for Equitable Consideration
Pre-deposit: Upholding Principles of Natural Justice in CGST Appeals
Dismissal of GST Appeal on Procedural Grounds Quashed: Where the appeal was not signed by the Authorized Person
Quashing Show-Cause Notice Due to Unexplained Delay: Upholding Fair Adjudication
Disallowance u/s 14A: Navigating the Interplay of Exempt Income and Expenditure
Reasonableness Test for Attaching Non-Proceeds of Crime: Limits on Attaching Pre-existing Property under PMLA
Taxation of International Consulting Services: Navigating the Complexities
Customs Seizure and the Doctrine of "Reasons to Believe": Clarity or Ambiguity
Examining the Eligibility of Credit Co-operative Societies for Deduction on Interest from Co-operative Bank Deposits
Upholding Arbitral Autonomy: Supreme Court Clarifies Scope of Judicial Interference u/s 11
Draft Assessment Order Regime: Navigating the Multi-tiered Assessment Process and Distinct Nature of Section 144C Assessments
Judicial Scrutiny of Section 14A Amendment: Retrospective or Prospective Effect?
Tax on Royalties: Navigating the Interplay between Domestic Tax Laws and Double Taxation Avoidance Agreements
Iron Ore Exports and Refund: Assessing 'Fe' Content on WMT Basis for Duty Calculation
Ensuring Procedural Fairness: The Importance of Proper Service of SCN in Tax Assessments
Decoding the Interplay of Customs Duty, Interest, and Confiscation Proceedings
Validity of Assessment u/s 153C: Reckoning the Limitation Period
Interpreting 'Initiation' of Penalty Action u/s 275(1)(c): Period of Limitation
Faceless Assessment: Decoding the Exemptions for International Tax Charges
Interpreting Rule 86A: Safeguarding Taxpayers' Rights in ITC Blocking
Writ Jurisdiction Not a Shortcut to Bypass Tax Adjudication Process, Rules Court: Judicial Discipline to be followed
Decoding the Interplay of Sections 153A and 153C in Search Assessments: Limitation and Reassessment Dynamics
Customs Valuation and Classification: Upholding Due Process and Objective Assessment

More Notes

Notifications Notifications

CGST Rate

- Seeks to amend Notification No 17/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
January 16, 2025

IGST Rate

- Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
January 16, 2025

UTGST Rate

- Seeks to amend Notification No 17/2017-Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
January 16, 2025

CGST Rate

- Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council..
January 16, 2025

IGST Rate

- Seeks to amend Notification No 10/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
January 16, 2025

UTGST Rate

- Seeks to amend Notification No 13/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
January 16, 2025

IGST Rate

- Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
January 16, 2025

CGST Rate

- Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
January 16, 2025

UTGST Rate

- Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
January 16, 2025

CGST Rate

- Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
January 16, 2025

IGST Rate

- Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
January 16, 2025

UTGST Rate

- Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
January 16, 2025

CGST Rate

- Seeks to amend Notification No. 8/2018-Central Tax (Rate), dated the 25th January, 2018
January 16, 2025

UTGST Rate

- Seeks to amend Notification No. 8/2018-Union Territory Tax (Rate), dated the 25th January, 2018
January 16, 2025

IGST Rate

- Seeks to amend Notification No. 9/2018-Integrated Tax (Rate), dated the 25th January, 2018
January 16, 2025

More Notifications

Circulars/ Public Notices Circulars/ Public Notices

DGFT

- Addition of new laboratory in Para 4.73 of the Handbook of Procedures, 2023
January 15, 2025

DGFT

- Standard Operating Procedure/ Guidelines for Voluntary Disclosure of Non Compliance/ Violations related to Export of SCOMET Items and SCOMET Regulations.
January 15, 2025

GST

- GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017
January 13, 2025

SEBI

- Procedure for seeking waiver or reduction of interest in respect of recovery proceedings initiated for failure to pay penalty.
January 10, 2025

SEBI

- Revise and Revamp Nomination Facilities in the Indian Securities Market
January 10, 2025

Customs

- Mandatory filing of arrival, departure and local manifests in accordance with SCMTR formats
January 10, 2025

IBC

- Mandatory Use of eBKray Auction Platform for Liquidation Processes
January 10, 2025

IBC

- Extension of time for filing Forms to monitor liquidation and voluntary liquidation processes under the Insolvency and Bankruptcy Code, 2016, and the regulations made thereunder.
January 9, 2025

SEBI

- Guidelines for Research Analysts
January 8, 2025

SEBI

- Guidelines for Investment Advisers
January 8, 2025

SEBI

- Measures for Ease of Doing Business for Credit Rating Agencies (CRAs) –Timelines
January 7, 2025

SEBI

- Measure for ease of doing business - Settlement of Account of Clients who have not traded in the last 30 days
January 6, 2025

DGFT

- Procedure for export of certified organic products
January 5, 2025

DGFT

- Amendment in Para 6.06 of HBP, 2023
January 3, 2025

Customs

- Roll out of Automated Out of Charge for AEO T2 and T3 Clients - Reg.
January 2, 2025

More Circulars

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Jiva Seva is Shiva Seva:
Service to humanity is Service to God

May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137

 

 

 

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