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Highlights / Annotations / Catch Notes For December of 2019

Home Highlights December December 2019 Year 2019

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Showing 451 to 495 of 495 Records

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December 4, 2019 Case Laws Central Excise

Goods supplied to Mega Power Projects under International Competitive Bidding (ICB) - The observation made by the learned Commissioner to deny the exemption that “the......
December 4, 2019 Case Laws Central Excise

Mobile phone battery is a part or component of the mobile handset because without a battery, the mobile handset cannot function. Such being the position, the......
December 4, 2019 Case Laws Indian Laws

Dishonor of Cheque - acquittal of accused of charges u/s 138 - It is settled law that where two views are possible, the benefit should tilt in favour of accused. The......
December 4, 2019 Case Laws Indian Laws

Appropriate forum for appeal - The complainant of the offence u/s 138 of the Act of 1881, to whom the remedy of appeal against an order of acquittal to the High Court......
December 3, 2019 Notifications DGFT

Amendment in Policy condition No.2 (iii) to Chapter 95 of ITC (HS), 2017 - Schedule - 1 (Import Policy)
December 3, 2019 Notifications GST

Central Government, creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)
December 3, 2019 Circulars Customs

Clearance of import of metal scrap - Procedure
December 3, 2019 Circulars Customs

Mandatory uploading of specified supporting documents and mention of document code and IRN in Bills of Entry (BoE)
December 3, 2019 Case Laws GST

Scope of Advance Ruling application - Payment of GST/tax/cess in the wrong head - applicability of interest for the intervening period - payment done under one Head......
December 3, 2019 Case Laws GST

Release of seized goods - The orders passed by the High Court which are contrary to the stated provisions shall not be given effect to by the authorities. Instead, the......
December 3, 2019 Case Laws GST

Detention of goods along with vehicle - undervaluation of goods due to heavy discount - grounds are not sufficient for the purposes of detaining the goods in terms of......
December 3, 2019 Case Laws Income Tax

Additions u/s 68 - Unsecured loans from non genuine companies - upon physical verification, companies were not found at the given address - the burden shifted on the......
December 3, 2019 Case Laws Income Tax

Misuse of PAN - Rival group has been using the same Permanent Account Number (PAN) - Under the Income Tax Act, 1961 only one Permanent Account Number is issued to an......
December 3, 2019 Case Laws Income Tax

Jurisdiction of AO u/s 124 - transfer of case - The purpose of the prescribing the limitation for raising such objection u/s 124(3)(a), is to ensure that such objections....
December 3, 2019 Case Laws Income Tax

Assessment u/s 144 - Addition under Section 69A -petitioner did not file any reply to the show cause notice.It is seen that the petitioner has filed a belated return......
December 3, 2019 Case Laws Income Tax

Income from interest as other income or business income - proof of setting up of business - assessee was the proposed strategic investor in the rehabilitation scheme of.....
December 3, 2019 Case Laws Income Tax

Condonation of delay - Application for rectification of mistake - when there is no provision of condonation of delay for filing of the Miscellaneous Application then the....
December 3, 2019 Case Laws Customs

Presumption of innocence - Smuggling - foreign currency - Baggage Rules - offences punishable under Sections 120-B of Indian Penal Code read with Section 135 (1) (a)......
December 3, 2019 Case Laws Customs

Amendments in the Bill of Entries - fresh claim of benefit of exemption notification - he amendment claimed was not an amendment simplicitor, but was for purpose of......
December 3, 2019 Case Laws VAT and Sales Tax

Power of the State to rescind the notification with retrospective effect - doctrine of promissory estoppel - The question of future revenue loss would not arise as the......
December 3, 2019 Case Laws Indian Laws

Dishonor of Cheque - compounding of offence punishable u/s 138 of the Negotiable Instruments Act - accused stated that part amount was deposited before learned trial......
December 3, 2019 Case Laws VAT and Sales Tax

Levy of tax and penalty on advances received by petitioner - the Explanation to Rule 3[a] to [g] of the KVAT Rules is contrary to Section 4[1][c] of the Act and Article.....
December 3, 2019 Case Laws Service Tax

Condonation of delay of 1309 days in filing the appeal - DGM (Taxation) who was working with them, resigned - Delay occurred as the appellant were unable to trace out......
December 3, 2019 Case Laws Companies Law

Entitlement of sum after maturity of FDR with the respondent - section 73(4) of the Companies Act, 2013 - this Tribunal simply regularized the belated payment, which was....
December 3, 2019 Case Laws Insolvency and Bankruptcy

Disposal of the uncleared cargo by way of auction - Right of the Customs Department - Company under Insolvency Process (CIRP) - Corporate Debtor - during the period of......
December 2, 2019 Case Laws GST

Rejection of application for advance ruling on the ground that proceedings are already pending before the revenue authorities - Principles of Natural Justice - The......
December 2, 2019 Case Laws GST

Applicability of TDS under GST law - Whether the same is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975......
December 2, 2019 Case Laws GST

Legal validity of GSTR-3B returns - The said issued stands concluded on account of notification dated 09.10.2019 bearing No.49/2019, wherein an amendment has been made......
December 2, 2019 Case Laws GST

Recovery proceedings under GST - there is no necessity to determine the taxable person, as the liability has been self assessed by the petitioner itself. So far as the......
December 2, 2019 Case Laws GST

Recovery proceedings under GST - petitioner itself has quantified its tax liability under the GSTR-1 Returns. The petitioner's contention that in absence of......
December 2, 2019 Case Laws Income Tax

Revision u/s 264 - benefit u/s 54B denied - land were used for agricultural purposes for two years or not - the factual aspects raised in this writ petition, need to be.....
December 2, 2019 Case Laws Income Tax

Addition u/s 56(2)(vii)(c) - difference between the fair market value of the shares and consideration received by the company from the assessee to whom bonus shares......
December 2, 2019 Case Laws Income Tax

Disallowance u/s 37(1) - penalty amount - Merely because the assessee categorised the claim under “penalty levied on the assessee company for not complying to the terms.....
December 2, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - A mere bonafide omission on the part of the assessee to account for the interest portion of the refund (which though had duly been reflected in......
December 2, 2019 Case Laws Income Tax

Revision u/s 263 - Pr. CIT in the garb of his revisional jurisdiction u/s 263 cannot be permitted to traverse beyond the jurisdiction that was vested with the A.O while.....
December 2, 2019 Case Laws Income Tax

Disallowance of agricultural income - the agricultural sector continues to remain unorganized and the agricultural produces are sold in an unregulated market -......
December 2, 2019 Case Laws Income Tax

Expenditure on CSR - Disallowance of 50 % of the expenditure on account of the community development donation expenses under section 37 (1) - We do not find this......
December 2, 2019 Case Laws Customs

Revocation of CB License - the revocation of the license or imposing penalty should also be done within the time prescribed - Merely because the Regulation does not......
December 2, 2019 Case Laws Customs

Levy of penalty - mis-declaration made by the exporter - goods remained as unclaimed for almost two years - Since appellant had not placed any claim over the imported......
December 2, 2019 Case Laws Customs

Continuation of Anti Dumping Duty (ADD) for a further period of 5 years - Legality of second sunset review - imports of “Nonyl Phenol” from Chinese Taipei - There is a......
December 2, 2019 Case Laws Companies Law

Winding up petition - right of tenants over property - the orders/decrees passed by the Courts are passed after the order of winding up was passed - The orders/decrees......
December 2, 2019 Case Laws Central Excise

Clandestine removal - job-work - even if there is an oral evidence in the form of a statement, it requires to be corroborated by documentary evidence - there are no such....
December 2, 2019 Case Laws Central Excise

Demand of interest for delayed refund - relevant date for calculation of refund - earlier the amount was deposited towards recovery of refund proceedings - he interest......
December 2, 2019 Case Laws VAT and Sales Tax

Cancellation of registration of compensation scheme with retrospective effect - the retrospective withdrawal or cancellation of the registration certificate will have no....
December 2, 2019 Case Laws Indian Laws

The scheme is so that the construction sector can get the fruits of arbitral awards in their favour, which otherwise was not available at the time under the law. - The......

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