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Highlights / Annotations / Catch Notes For April of 2024

Home Highlights April April 2024 Year 2024

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Showing 701 to 750 of 760 Records

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April 3, 2024 Case Laws Customs

Classification of imported goods - Menthol Scented Supari - The High court observed that 'Menthol Scented Supari' squarely fits within the ambit of Chapter 21, as......
April 3, 2024 Case Laws Customs

Import of hot rolled steel plates and steel sheets - Fixing of minimum import price - The petitioner argues that they applied for registration within the stipulated......
April 3, 2024 Case Laws Customs

Classification of imported goods - Rice Mill Rubber Roller - The Tribunal held that the imported "Rice Mill Rubber Rollers" should be classified under CTH 4016, as......
April 3, 2024 Case Laws Customs

Smuggling - Gold - absolute confiscation - onus to prove - The Tribunal noted that the gold seizure occurred during a town seizure, and the gold lacked foreign markings.....
April 3, 2024 Case Laws Customs

Classification of imported goods - quicklime - The Appellate Tribunal ruled in favor of classification under tariff item 2522 1000. Decision based on the analysis of the....
April 3, 2024 Case Laws Customs

Revocation of Customs Broker License - Overvaluation and misdeclaration with intent to claim drawback under section 75 of Customs Act, 1962 - The tribunal acknowledged......
April 3, 2024 Case Laws Customs

Classification of imported goods - plastic regrind - waste or not - restricted goods or prohibited goods - The Tribunal acknowledges the restrictions on the import of......
April 3, 2024 Case Laws Customs

Classification of imported goods - The Tribunal underscored the principle that classification should be determined based on the specific descriptions provided in the......
April 3, 2024 Case Laws Money Laundering

Money Laundering - Scheduled offences - whether the Non-Bailable Warrants (NBW) issued against the petitioner are liable to be quashed? - The High Court affirmed the......
April 3, 2024 Case Laws Service Tax

Principles of natural justice - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The petitioner argued that it had already declared and paid taxes on the......
April 3, 2024 Case Laws Service Tax

Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special.....
April 3, 2024 Case Laws Service Tax

Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had......
April 3, 2024 Case Laws Service Tax

Classification of services - The appellant declared itself as a provider of "cargo handling services" to the income tax department but as a goods "transport agency......
April 3, 2024 Case Laws Service Tax

Classification of service - Services in relation to providing vehicles to associates, in course of its business activities - The Tribunal found that the services related....
April 3, 2024 Case Laws Central Excise

Exemption from Duty - Supply chain dynamics of food preparations intended for free distribution to economically weaker sections under a government-approved program - The....
April 2, 2024 Case Laws GST

Violation of the principles of natural justice - The petitioners asserted that since an adverse decision was made against them without a personal hearing, it was in......
April 2, 2024 Case Laws GST

Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed......
April 2, 2024 Case Laws GST

Validity of Assessment order - demand of GST - The petitioner asserts that an error was committed by entering the same invoice number in multiple e-way bills - The High.....
April 2, 2024 Case Laws Income Tax

LTCG - Deduction claimed u/s 54 - ITAT allowed claim - The High Court notes that the issue revolves around long-term capital gains arising from an Apartment Buyers......
April 2, 2024 Case Laws Income Tax

Maintainability of the writ petition in HC - Validity of reassessment order passed - The petitioner raised concerns about procedural irregularities, including the lack......
April 2, 2024 Case Laws Income Tax

Disallowance of prior period expenditure - Mercantile system - Matching principles of accounting - The assessee had claimed deduction for such expenses, citing a......
April 2, 2024 Case Laws Income Tax

Rectification u/s 154 application rejected as being time barred - The Appellate Tribunal agreed with the assessee's contention that the rectification application was not....
April 2, 2024 Case Laws Income Tax

Revision u/s 263 by CIT - inadequate v/s no enquiry - unsecured loan, difference in stock and late payment of PF & ESI - The Tribunal reviewed each of the contested......
April 2, 2024 Case Laws Customs

Recovery under demand notices based on alert issued 5 years ago - Bonds for Warehoused goods has already expired - The High Court determined that the demand notice......
April 2, 2024 Case Laws Customs

Seeking defreezing of petitioner’s bank account - export under Duty Drawback Scheme under Section 75 of Customs Act, 1962 - The petitioner claimed duty drawback under......
April 2, 2024 Case Laws Customs

Valuation of the export goods on which duty has to be paid - The Appellate Tribunal upholds the appellant's contention regarding the determination of the transaction......
April 2, 2024 Case Laws Customs

Classification of imported goods - AJI-NO-MOTO - The main contention was whether Ajitide I+G should be classified as a miscellaneous chemical product or as a food......
April 2, 2024 Case Laws Customs

Imposition of penalties u/s 112(a) of the Customs Act 1962 on Customs broker - import of used Multifunction Digital Photocopiers and Printers - it is alleged that the......
April 2, 2024 Case Laws Customs

Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on......
April 2, 2024 Case Laws Customs

Smuggling - foreign origin Gold - burden to prove - The tribunal clarified that the burden of proof under Section 123 of the Customs Act, 1962, solely rested on the......
April 2, 2024 Case Laws Customs

Classification of imported goods - different categories of "IP Phones" such as (i) IP Audio Phones (ii) IP Audio Conference Phones (iii) Wireless IP Phones (iv) IP Video....
April 2, 2024 Case Laws Customs

Payment of IGST on the imported raw materials/inputs taken into the private bonded warehouse of the appellants importer - Schedule-III entry at 8(a) to Section 7 of CGST....
April 2, 2024 Case Laws Customs

Warehousing of imported Goods without payment of duty - The Tribunal concluded that the appellant complied with all legal provisions for the importation and warehousing.....
April 2, 2024 Case Laws Insolvency and Bankruptcy

Approval of Resolution Plan - The Tribunal found the resolution plan’s treatment of operational creditors contrary to Section 30(2)(b) of the IBC, as operational......
April 2, 2024 Case Laws Money Laundering

Seeking grant of bail - money laundering - proceeds of crime - misappropriation of credit facilities extended by the banks for personal gain - creation of shell......
April 2, 2024 Case Laws Money Laundering

The High Court addressed the petitioner's plea to quash the ECIR proceedings against him, which were based on an FIR that had been quashed earlier. After examining the......
April 2, 2024 Case Laws Service Tax

Levy of service tax - bowling alley income - scope of ‘amusement facility’ - The case involved a dispute regarding the taxability of income from a bowling alley operated....
April 2, 2024 Case Laws Service Tax

Providing Services to SEZ unit - Benefit of exemption - The appellant couldn't submit Form A1 due to unavailability to SEZ units but submitted Form A2. The revenue......
April 2, 2024 Case Laws Central Excise

CENVAT Credit - place of removal for the GTA Services provided under a F.O.R sale contract - The High Court determined that in an F.O.R sale, where ownership remains......
April 2, 2024 Case Laws Central Excise

Cenvat credit for service tax paid on 'management fee' and 'common sharing of Head office services' - invoices from the service provider were not in the prescribed......
April 2, 2024 Case Laws Central Excise

Process amounting to manufacture - The appellant's contention was that the activities—testing, labeling, and packing—performed on imported modems did not amount to......
April 2, 2024 Case Laws Indian Laws

Dishonour of cheque - Respondent (accused) denied issuing the cheques and claimed they were taken from his office by the complainant. - The Trial Court found the ledger.....
April 1, 2024 Case Laws GST

Violation of principles of natural justice - The court observes that the petitioner, a timber trader, lacks familiarity with advanced technology and online portals. It......
April 1, 2024 Case Laws GST

Refund of pre-deposit alongwith interest - CIRP - Approval of Resolution Plan under IBC - Analyzing the insolvency proceedings and the subsequent approval of the......
April 1, 2024 Case Laws GST

Classification of treated water - end-use - The AAR meticulously analyzed the Applicant's activities, the treatment process, and the nature of the treated water. It......
April 1, 2024 Case Laws Income Tax

Determination of sale consideration - reliance on photocopy of the alleged agreement to sell - The High Court scrutinized the circumstances surrounding the photocopy of.....
April 1, 2024 Case Laws Income Tax

Reopening proceedings against non-existent entity/ partnership firm -The case revolves around the jurisdictional issue arising from actions taken by the assessing......
April 1, 2024 Case Laws Income Tax

Accrual of income - Reimbursement of expenses treated as income of the Assessee - Application of Markup on Reimbursement Expenses: The contentious issue was whether the.....
April 1, 2024 Case Laws Income Tax

Revision u/s 263 - issue of shares at premium - The Tribunal affirmed the PCIT's findings regarding the inadequacy of the AO's examination of the valuation of CCDs. It......
April 1, 2024 Case Laws Income Tax

Rectification u/s 154 - taxation of salary income earned in USA - The appeal before the Appellate Tribunal involved various issues related to the taxation of income......

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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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