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Highlights / Annotations / Catch Notes For February of 2021

Home Highlights February February 2021 Year 2021

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Showing 251 to 300 of 432 Records

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February 12, 2021 Case Laws Customs

Seeking reimbursement / refund of “Amount paid twice” - The State is not expected to get itself unduly enriched by erroneous or forced or inadvertent payments of money......
February 12, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - the operational creditor is a sole proprietorship firm and would fall within the definition of a person. An Operational Creditor means a person to......
February 12, 2021 Case Laws Service Tax

CENVAT Credit - input services - laying pipeline - transportation of gas through pipeline - The fundamental objection of the revenue is that pipelines are immovable......
February 12, 2021 Case Laws Service Tax

Levy of penalty u/s 78 of the Finance Act, 1994 - No independent reasons have been given by the first appellate authority to confirm the penalty under Section 78 of the.....
February 12, 2021 Case Laws Central Excise

Deletion of penalty - assuming “bonafides” - the Department took more than 2-1/2 years to issue show cause notice when they were fully aware that the CENVAT credit was......
February 12, 2021 Case Laws Central Excise

Refund of accumulated CENVAT Credit - goods have been supplied to a project awarded under ICB, treating such supplies to be deemed exports - export goods or not - In......
February 12, 2021 Case Laws VAT and Sales Tax

Levy of penalty under Section 27(3)/27(4) of TNVAT Act - Any alleged admission before the Inspecting Authority cannot be put against the assessee because the Assessing......
February 12, 2021 Case Laws VAT and Sales Tax

Re-assessment of tax - demand of tax - The apposite order of reassessment, as, embodied in Annexure P- 12-A, displays qua an allusion being made to the audit......
February 12, 2021 Case Laws Indian Laws

Dishonor of Cheque - Jurisdiction - Once the 2nd Appellant had admitted his signatures on the cheque and the Deed, the trial Court ought to have presumed that the cheque....
February 12, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - The facts as stated by the applicant will have to be duly proved during trial and bald assertions cannot be accepted at the....
February 12, 2021 Case Laws Indian Laws

Cheating - allegation is that the petitioner had given a false statement before the Revenue Authorities - The best allegation against the petitioner is that he......
February 11, 2021 Case Laws GST

Constitution of State Bench of GST Tribunal - Interpretation of Section 109(6) of the CGST Act/ U.P. GST Act - The proposal of the State Government for creation of State....
February 11, 2021 Case Laws GST

Carry forward of amount lying in petitioner’s Cenvat account credit when the GST was introduced - The petitioner cannot be deprived of the benefit of claiming the credit....
February 11, 2021 Case Laws GST

Initiation of recovery proceedings - time limitation - Section 78 of Gujarat GST Act - Section 75(4), referred to above, makes it abundantly clear that an opportunity of....
February 11, 2021 Case Laws GST

Validity of ex parte order of cancellation of GST registration of the petitioner - Petitioner could not furnish his reply as no date or time was indicated therein. As......
February 11, 2021 Case Laws Income Tax

Allowability of set off of business loss against the interest income - as per section 71(1) of the Act, assessee is entitled to set off business loss with income from......
February 11, 2021 Case Laws Income Tax

Characterization of income - license fee received by the assessee for licensing a fully furnished hotel along with license to run the hotel is a business receipt, which.....
February 11, 2021 Case Laws Income Tax

Estimation of income - Bogus purchases - Specific information received from the Sales Tax Department to indicate that certain purchases made by the assessee were......
February 11, 2021 Case Laws Income Tax

Rectification u/s 254 - Maintainability of appeal on low tax effect - both CBDT Circular no. 23 of 2019 and special order dated 16.09.2019 were not in existence and thus....
February 11, 2021 Case Laws Customs

Non-clearance of goods on the ground that verification / enquiry is pending - Origin of Goods - petitioner had been asked to opt or request for provisional assessment......
February 11, 2021 Case Laws Service Tax

Rejection of declaration under SVLDRS - when there is a provision for granting personal hearing in a case where the declarant disputes the estimated amount, it would be.....
February 11, 2021 Case Laws Indian Laws

Dishonor of Cheque - duties and rights of Director on behalf of the company - It is not being disputed that said cheque was dishonoured due to 'account closed'. The......
February 11, 2021 Case Laws Indian Laws

Dishonor of Cheque - insufficient funds - privity of contract - where the person committing an offence under Section 138 of the N.I.Act is a company, every person, who,.....
February 11, 2021 Case Laws Customs

Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally.....
February 11, 2021 Case Laws Service Tax

Works Contract - Classification of services - Scope of Show Cause Notice (SCN) - the Commissioner was not justified in confirming the demand of service tax under the......
February 10, 2021 Case Laws GST

Provisional attachment of escrow bank account - shares of the petitioner / contractor - Joint Escrow account opened by the Principal - GST Evasion - we lift the......
February 10, 2021 Case Laws GST

Grant of Bail - wrongful availment of input tax credit - When the material available on record is viewed from this angle it becomes clear that the contention raised on......
February 10, 2021 Case Laws GST

Detention of vehicle alongwith goods - mistake in E-way bill - E-way bill in which by mistake erroneously entered its own name in the column of consignee - The......
February 10, 2021 Case Laws Income Tax

TP Adjustment - tested party for the purpose of determination of Arm's Length Price - Revenue seeks to pin the assessee based upon the auditor's certification as filed......
February 10, 2021 Case Laws Income Tax

Validity of notice issued u/s 153C - recording of satisfaction note - In the satisfaction note, it has been recorded that the version put forth by the searched person......
February 10, 2021 Case Laws Income Tax

Income accrued in India - PE in India - computers installed at the premises of the subscriber constitute a PE of the assessee in India in terms of Article 5 (1) of......
February 10, 2021 Case Laws Income Tax

TP Adjustment - re-computing the Arm’s Length price (ALP) of Salary payments made to related parties - payment of remuneration to the related persons - the employees......
February 10, 2021 Case Laws Income Tax

Penalty levied under section 271AAB of the Act on cash advances - the deeming fiction so envisaged in section 69 and 69B cannot be extended and applied automatically in.....
February 10, 2021 Case Laws Income Tax

Valuation of closing stock - Because the assessee is playing this direction/clarification in order to get the matter stated under the Vivad-se-Vishwas Scheme, in the......
February 10, 2021 Case Laws Customs

Grant of Bail - Evasion of Customs Duty - undervaluation of imported goods - fabricated invoices - the charge is yet to be filed and one of the accused persons namely......
February 10, 2021 Case Laws Customs

Extension of period of seizure beyond 6 months - Principles of Natural Justice - Jurisdiction - whether power under the first proviso under Section 110(2) of the Act of.....
February 10, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Cut of date for deferring IBC provisions due to COVID-19 - Financial Distress or not - The date of the initiation of the CIRP is the date on which a....
February 10, 2021 Case Laws Insolvency and Bankruptcy

TDS liability during the pendency of CIRP proceedings - Whether the provisions of u/s 194-IA of the Income Tax Act, 1961 are inconsistent with Section 53 (1) (e) of the.....
February 10, 2021 Case Laws Service Tax

SVLDRS - Eligibility of the declarant for making a declaration under the category of ‘investigation, enquiry or audit’ - acknowledgment or admission by the petitioner......
February 10, 2021 Case Laws Service Tax

Refund of Service Tax - time limitation - If there was any difficulty in submission the application, the appellant could have sought the help of the help desk but the......
February 10, 2021 Case Laws Central Excise

Special Audit u/s 14AA - Principles of Natural Justice - In interpreting Section 142 (2A) of the Income Tax Act, 1961, the Supreme Court had held that a special audit is....
February 10, 2021 Case Laws Central Excise

CENVAT Credit - supplementary invoice - Suppression of facts on the part of Supplier of goods or not - There is merit in the submission made by the appellant that in......
February 10, 2021 Case Laws Indian Laws

Dishonor of Cheque - The Magistrate at the stage of taking cognizance and summoning is required to only consider whether a prima facie case has been made out for......
February 10, 2021 Case Laws Indian Laws

Seeking waiver of Ground Rent and port charges - Delay in Removal of goods from the Port premises within 30 days of their arrival - In the event the writ court concludes....
February 9, 2021 Case Laws GST

Works Contract - composite supply - earthwork exceeding 75% of the contract value - They broadly conform to the function of promoting urban forestry, protection of......
February 9, 2021 Case Laws GST

Inspection, search, seizure and arrest - Prohibition Order - Subsection (2) of Section 67 of the GST Act, 2017 - No notice has been issued till this date as contemplated....
February 9, 2021 Case Laws Income Tax

Levy of penalty levied u/s 271(1)(c) - The failure of the Assessing Officer to record such satisfaction makes the order levying penalty invalid and bad in law and such......
February 9, 2021 Case Laws Income Tax

Exemption u/s 11 - hundi receipts embedded with specific purpose of corpus donation u/s. 11(1)(d) - The foregoing legal maxim also does not apply here. The clinching......
February 9, 2021 Case Laws Income Tax

Exemption u/s 11 - status of the assessee trust - The assessee trust is irrevocable trust which is duly registered under section 12A and thus, eligible for exemption u/s....
February 9, 2021 Case Laws Income Tax

TDS u/s 192 - non deduction of TDS on Cash medical benefit to employees - treating the assessee as, “assessee in default" - time limit for issue of notice u/s 201 - the.....

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