TMI Short Notes

TMI Short Notes on various issues

1. Confiscation under CGST Act: Invoking Section 130 CGST Act

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2. Dishonour of Cheques and the Burden of Proof: Rebutting the Presumption u/s 139 of the Negotiable Instruments Act

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3. Condoning Delay in Filing Income Tax Return: A Case for Equitable Consideration

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4. Pre-deposit: Upholding Principles of Natural Justice in CGST Appeals

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5. Dismissal of GST Appeal on Procedural Grounds Quashed: Where the appeal was not signed by the Authorized Person

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6. Quashing Show-Cause Notice Due to Unexplained Delay: Upholding Fair Adjudication

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7. Disallowance u/s 14A: Navigating the Interplay of Exempt Income and Expenditure

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8. Reasonableness Test for Attaching Non-Proceeds of Crime: Limits on Attaching Pre-existing Property under PMLA

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9. Taxation of International Consulting Services: Navigating the Complexities

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10. Customs Seizure and the Doctrine of "Reasons to Believe": Clarity or Ambiguity

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11. Examining the Eligibility of Credit Co-operative Societies for Deduction on Interest from Co-operative Bank Deposits

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12. Upholding Arbitral Autonomy: Supreme Court Clarifies Scope of Judicial Interference u/s 11

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13. Draft Assessment Order Regime: Navigating the Multi-tiered Assessment Process and Distinct Nature of Section 144C Assessments

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14. Judicial Scrutiny of Section 14A Amendment: Retrospective or Prospective Effect?

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15. Tax on Royalties: Navigating the Interplay between Domestic Tax Laws and Double Taxation Avoidance Agreements

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16. Iron Ore Exports and Refund: Assessing 'Fe' Content on WMT Basis for Duty Calculation

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17. Ensuring Procedural Fairness: The Importance of Proper Service of SCN in Tax Assessments

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18. Decoding the Interplay of Customs Duty, Interest, and Confiscation Proceedings

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19. Validity of Assessment u/s 153C: Reckoning the Limitation Period

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20. Interpreting 'Initiation' of Penalty Action u/s 275(1)(c): Period of Limitation

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21. Faceless Assessment: Decoding the Exemptions for International Tax Charges

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22. Interpreting Rule 86A: Safeguarding Taxpayers' Rights in ITC Blocking

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23. Writ Jurisdiction Not a Shortcut to Bypass Tax Adjudication Process, Rules Court: Judicial Discipline to be followed

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24. Decoding the Interplay of Sections 153A and 153C in Search Assessments: Limitation and Reassessment Dynamics

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25. Customs Valuation and Classification: Upholding Due Process and Objective Assessment

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26. Income Tax Case Transfers: Place of Business vs. Registered Office: Determining the Appropriate Jurisdiction for Income Tax Assessments

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27. Validity of Writ Petitions and Section 153C Proceedings: Examining the High Court Judgment

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28. Interpreting Time Limits for 80G Registration for Charitable Institutions: Avoiding Absurdity in the Law

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29. Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Economic Justice

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30. Interplay between the provisions of Section 153C and Section 147: Limits on Automatic Reassessment in Search Cases

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31. Decoding the GST Forgery Case: Balancing Personal Liberty and Safeguarding Public Interest for Grant of Bail in Economic Offenses

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32. Equity and Justice in Tax Matters: Condonation of Bona Fide Delays

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33. Embracing Equity in Tax Laws: Recognizing Genuine Difficulties in Condonation of Delays in filing of ITR

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34. Recovery Proceedings Against Legal Heirs of Sole Proprietors: Invalidity of Demand Notices Issued Against Deceased Exporters

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35. Jurisdiction of DRI Officers: Supreme Court Upholds Section 97 of Finance Act 2022 validating Customs Notices

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36. Dissecting the Legality of IGST on Ocean Freight for FOB Imports: Refund of IGST

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37. Real Income Taxation: Avoiding Double Disallowance of Wages and Salaries Payable

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38. Jurisdictional Prerequisites for Initiating Reassessment u/s 148: Non-Depoist of TDS by the Employer

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39. Revisiting the Scope of "Record" u/s 263: Embracing Subsequent Records

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40. Interpreting "Record": Revisiting the Scope of Revision Powers u/s 264 and Rectification of Mistake u/s 154

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41. The Doctrine of Natural Justice in GST Proceedings: A Case Study on Show Cause Notice u/s 74"

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42. Input Tax Credit (ITC) and the Concept of "Plant" under GST: Supreme Court

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43. Inordinate Delay in Adjudication: High Court's Stance on Quashing Show Cause Notices

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44. Inordinate Delay in Adjudication: Upholding the Principles of Natural Justice

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45. Supreme Court Upholds Validity of Re-Assessment Notices Issued During COVID-19 Lockdown

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46. Unraveling the Mineral Rights Regime: The Supreme Court's Landmark Judgment

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47. Navigating the Faceless Assessment Regime: A Judicial Perspective

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48. Evidentiary Value of Statements Recorded During Income Tax Surveys: A Judicial Analysis

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49. Faceless Assessment: Ensuring Compliance with Statutory Provisions

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50. Faceless Assessment Mechanism: Jurisdictional Limits in Income Tax Proceedings

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