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Highlights / Annotations / Catch Notes For April of 2024

Home Highlights April April 2024 Year 2024

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Showing 601 to 650 of 760 Records

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April 6, 2024 Case Laws Insolvency and Bankruptcy

Rejection of Application of Claim, raised by the Appellant - limitation in preferring an appeal - The NCLAT found that the appeal was filed beyond the 30-day limitation.....
April 6, 2024 Case Laws Insolvency and Bankruptcy

CIRP - Admission of Section 7 application - The NCLAT addressed the validity and impact of the ex parte arbitral award. It concluded that, irrespective of the award's......
April 6, 2024 Case Laws Insolvency and Bankruptcy

CIRP - denial of rights to be heard to protect the Financial Interest of Hundreds of Home Buyers / Allottees - Applicability of Threshold - joint filing by either 100......
April 6, 2024 Case Laws FEMA

Adjudicating Authority under FEMA - The High Court clarified that the Adjudicating Authority is not a persona designata, but a designation empowered by the Act. The......
April 6, 2024 Case Laws Service Tax

SVLDRS - Rejection of application under Sabka Vishwas Scheme - Payment was delayed by one day - The petitioner attempted to make the payment within the stipulated period....
April 6, 2024 Case Laws Central Excise

100% EOU - Valuation of goods - Calculation of central excise duty on goods cleared from a 100% Export Oriented Unit (EOU) into the domestic tariff area. - The Appellate....
April 6, 2024 Case Laws Indian Laws

Dishonor of Cheque - Ascertaining nature of transaction - whether a criminal proceeding can be initiated and an accused held guilty when there is already a civil court......
April 5, 2024 Case Laws GST

Validity of extension of time limit for issuance of SCN under GST Act - The petitioner challenged a notification issued under Article 226 of the Constitution of India,......
April 5, 2024 Case Laws GST

Cancellation of registration of Firm - The case involved a challenge to the cancellation of the petitioner's firm's GST registration due to non-filing of returns for a......
April 5, 2024 Case Laws GST

Violation of principles of natural justice - mandatory SCN was not served - provisional attachment of property - The respondent defends the legality of the actions,......
April 5, 2024 Case Laws GST

Violation of principles of natural justice - technical glitch - Despite the Department's submission that the petitioner had been informed in advance about the correct......
April 5, 2024 Case Laws Income Tax

Ceasure of income tax settlement commission - restriction to the filing of the application before the Interim Board for Settlement - The Court found that the......
April 5, 2024 Case Laws Income Tax

Penalty imposed by the Settlement Commission u/s 271(1)(c) - The petitioner argued against the penalty, citing lack of mens rea and the absence of evidence showing......
April 5, 2024 Case Laws Income Tax

Validity of Reopening of assessment based on order passed u/s 263 - The Court found that the reassessment proceedings lacked the satisfaction of jurisdictional......
April 5, 2024 Case Laws Income Tax

The case involved a petitioner seeking relief under Article 227 of the Constitution regarding the rejection of their application for condonation of delay in claiming a......
April 5, 2024 Case Laws Income Tax

Stay of demand - direction to depositing 40% of the outstanding demand - The court found the stance of requiring a 20% pre-deposition as a precondition for stay......
April 5, 2024 Case Laws Income Tax

Reopening of assessment v/s assessment u/s 153C - The High Court concludes that both Sections 153A and 153C have an overriding effect on regular provisions for......
April 5, 2024 Case Laws Income Tax

Rejection of the books of accounts - best judgment assessment u/s 144 - addition of the sales made in cash on account of unexplained cash credit u/s 68 - While the......
April 5, 2024 Case Laws Income Tax

Deduction u/s. 80IA(4)(i) on storage tank MDI and storage tank EDA - By affirming the eligibility for deductions u/s 80IA(4) for the specialized storage tanks, the......
April 5, 2024 Case Laws Income Tax

Condonation of delay filling appeals - The Tribunal, after thorough analysis, decided to condone the delay, considering the principle of substantial justice. It also......
April 5, 2024 Case Laws Customs

Levy of penalty - Bill of Entry for clearance of ‘Sweet Pearl P200’ classified under 29054900 - Revenue reclassified the goods under 21069060 - The burden of proof was......
April 5, 2024 Case Laws Customs

Confiscation of goods - Redemption fine - Imposition of penalty - Valuation dispute - The case involved the importation of machinery where the foreign supplier......
April 5, 2024 Case Laws Customs

Seeking Permission to abandon the goods and remission of duty - The case involved the misdeclaration of goods where the appellant received Stone Chips instead of......
April 5, 2024 Case Laws Customs

Smuggling - Absolute Confiscation - The Appellate Tribunal found that the Customs department failed to prove that the mosquito repellents and ladies garments were......
April 5, 2024 Case Laws Customs

Levy of penalty on Customs Broker - Accepting documents without proper authorization - The Department argued that this constituted abetment of the export of prohibited......
April 5, 2024 Case Laws Customs

Classification - Rate of duty - Toy or not - Goods claimed to be ‘automatic data processing machine’ in heading 8471 - Bureau of Indian Standards (BIS) - Despite the......
April 5, 2024 Case Laws Customs

Valuation - Imported 20 MT of Aluminium powder 99.7% - The Department contended that the declared value was low, considering it a related party transaction due to the......
April 5, 2024 Case Laws Companies Law

Maintainability of Criminal proceedings - illegal allotment of shares - illegal appointment of petitioner as a director and transfer of shares - The court highlighted......
April 5, 2024 Case Laws Companies Law

Anti-competitive agreements - Cartelisation - While other parties admitted to the contravention, the appellant denied involvement and challenged the Commission's......
April 5, 2024 Case Laws Insolvency and Bankruptcy

Dismissal of Section 9 application - pre-existing dispute - The Tribunal examined the evidence, including email correspondences, and concluded that a debtor-creditor......
April 5, 2024 Case Laws Money Laundering

Seeking grant of anticipatory bail - Money Laundering - The allegations against the applicant, as CEO of a company, included signing agreements facilitating fund......
April 5, 2024 Case Laws Service Tax

Taxability - advance payments - The Tribunal observed that the appellant failed to issue invoices/bills upon receiving payments for the services provided, as mandated by....
April 5, 2024 Case Laws Central Excise

Refund claim lying in cenvat credit on CVD and BCD paid by the appellant - The Tribunal observed that the appellant wasn't registered under the Central Excise Act, 1944,....
April 5, 2024 Case Laws Central Excise

Valuation of goods - admissibility of discounts - adjustment of list price by giving different rebates / discounts referred to as Movement Plan Rebate (MPR) - The......
April 4, 2024 Circulars GST

Guidelines for conducting investigation in certain cases - The Directorate General of GST Intelligence (DGGI), in its recent directive dated 08.02.2024, sets forth......
April 4, 2024 Circulars Customs

Authorised Officers u/s 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13 (1) of FSS (Import) Regulation, 2017 - Instruction No.......
April 4, 2024 Circulars GST

Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - The Instruction No. 01/2023-24-GST......
April 4, 2024 Circulars DGFT

Directives regarding submission of digitized ANFs, Appendices etc. - The DGFT issued Trade Notice No. 01/2024-25, to digitize the submission of Aayat Niryat Forms (ANFs)....
April 4, 2024 Circulars RBI

Master Circular - Guarantees and Co-acceptances - Consolidating the instructions / guidelines issued to banks till November 8, 2021, relating to Guarantees and Co-acceptances.
April 4, 2024 Circulars Customs

Errors in submitting Shipping Bills and delivery the manifest (EGM) - The customs office has taken a proactive step by issuing this notice alongside Annexures A and B,......
April 4, 2024 Notifications DGFT

The DGFT issued Notification No. 02/2023 marking a significant update in India's foreign trade policy concerning the export of onions. This notification allows for the......
April 4, 2024 Notifications Customs

Notification No. 22/2024-Customs, issued by the Ministry of Finance, exempts Kala namak rice exports from customs duty under certain conditions, aiming to boost India's.....
April 4, 2024 Notifications DGFT

Export of 1,000 MT of Kala Namak rice under HS Code 1006 30 90 - The DGFT issued Notification No. 01/2023. It specifically addresses the export policy for Kala Namak......
April 4, 2024 Notifications Income Tax

Time limit for verification of return of income after uploading at CPC - The Notification No. 2 of 2024, issued by the CBDT, Directorate of Systems, Bengaluru, addresses....
April 4, 2024 Case Laws GST

Validity of the Order-in-Original - Adjudication of show cause notice - The petitioner argued that they were not given a fair opportunity to present their case and......
April 4, 2024 Case Laws GST

Violation of principles of natural justice - It was contended that impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic....
April 4, 2024 Case Laws GST

Suspension of the GST registration - Prayer for suspension/cancellation of the petitioner be kept on hold to enable the petitioner to complete the said supply to only......
April 4, 2024 Case Laws GST

Validity of assessment notice - Disallowance of carry forward ITC through GST TRAN-I filed in online towards payment of entry tax - Transitional credit u/s 140(1) - The.....
April 4, 2024 Case Laws GST

GST registration was suspended - show cause issued as to why the registration be not cancelled - The High Court noted that the rejection of the cancellation application.....
April 4, 2024 Case Laws GST

Limitation u/s 107 of the BGST Act - Filing of Appeal before the Appellate Authority - The Court recognized the validity of Notification No. 53 of 2023, which extended......

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Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

H: Mandated e-auction platform eBKray for liquidators to streamline asset...

F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

H: Tax Reassessment Validity: Harmony Between Joint Assistant Commissione...

H: Examining Income Tax Settlement Commission's wide powers and finality ...

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