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Highlights / Annotations / Catch Notes For May of 2019

Home Highlights May May 2019 Year 2019

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Showing 351 to 400 of 682 Records

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May 16, 2019 Case Laws Central Excise

Supply of goods against international competitive bidding (ICB) - seamless pipes - benefit of N/N. 6/2006-C.E. - goods were not supplied directly to the contractor - the....
May 16, 2019 Case Laws Central Excise

Extended period of limitation - Since the said demand was confirmed solely based on the audit objection and no supporting evidences were produced by the department,......
May 16, 2019 Case Laws Indian Laws

Transfer of property / assets - with the merger of property also vested with the petitioner along with other assets of Sharpedge. This clearly amounted to transfer of......
May 15, 2019 Circulars DGFT

Non-requirement of submission of Hard Copy of application at RAs for issue of Advance Authorisation (AA) & EPCG Authorisation
May 15, 2019 Case Laws GST

Classification of supply - healthcare services - composite supply or not - supply of medicines, consumables, surgical items, items such as needles, reagents etc used in.....
May 15, 2019 Case Laws GST

Job Work - valuation - liability of GST - The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at.....
May 15, 2019 Case Laws GST

Classification of services - printing of pictures - As per Circular No. 84/03/2019 - GST dated 01.01.2019, service of printing pictures falls under service code 998386......
May 15, 2019 Case Laws GST

The Service provided to the Central Government by way of construction, erection, commissioning. installation, completion, fitting out, of a civil structure or any other.....
May 15, 2019 Case Laws GST

Classification of supply - supply of medicines, consumables, surgical items etc, to in-patients - composite supply as defined in Section 2 (30) of the CGST Act, 2017 -......
May 15, 2019 Case Laws GST

Levy of GST - medical diagnostic service - As per SRO.No.371/2017 vide sl.no.74 (Notification No.12/2017-CT (Rate) dtd.28-06-2017, services by way of diagnosis come......
May 15, 2019 Case Laws GST

Technical glitch in the GST portal - Respondents directed to either open the portal so as to enable the Petitioner to again file TRAN-1 electronically or to accept a......
May 15, 2019 Case Laws GST

Judicial propriety - STO coercive action after stay granted by FAA - restraining transfer of vehicles to RTO authorities & attachment of land - the action of the second.....
May 15, 2019 Case Laws GST

Maintainability of writ petition - Section 107 clearly provides an efficacious alternative remedy to the petitioner to approach the appellate authority - It is a settled....
May 15, 2019 Case Laws GST

Offence u/s 132 of GST - interim protection to the petitioner - the power to punish set out in Section 132 would stand triggered only once it is established that an......
May 15, 2019 Case Laws GST

Allegation of indulged in Bill Trading activity - offence u/s 132 of GST - Seizure of records and documents - Direction issued to the department - Copies of the......
May 15, 2019 Case Laws GST

Recovery of arrears of taxes - grant of facility of payment by installments defaulted - it appears that the liability is around ₹ 99.00 lakhs according to the......
May 15, 2019 Case Laws Income Tax

Settlement commission power u/s 245D - Commission could have either rejected the application or allowed it to be proceeded further - When a duty is casts on the......
May 15, 2019 Case Laws Income Tax

Compounding of offence u/s 276-B - application with wrong officer - compounding fees as first application @ 3% OR as second (subsequent) application @ 5% - whether, the.....
May 15, 2019 Case Laws Income Tax

Priority of claim after attachment orders u/s 281 - - mortgagee right of recovery vs Income tax dept right of recovery - the properties which belong to third party......
May 15, 2019 Case Laws Income Tax

Unexplained bank deposit u/s 68 - bank passbook - After the introduction of the definition of the books or books of account u/s 2 (12A), the passbook can also be......
May 15, 2019 Case Laws Income Tax

Assessment u/s 153A - notice u/s 143 (2) - A specific notice is required to be issued u/s 153A(1)(a) calling upon the persons searched or requisitioned to file return -.....
May 15, 2019 Case Laws Customs

Refund of excess duty paid - The sole ground on which the refund application has been returned is that the Bill of Entry submitted by the petitioner has not been......
May 15, 2019 Case Laws Customs

Interest on the refund u/s 27A - the Explanation to Section 27A makes it clear that the orders passed by the Commissioner (Appeals) and the Appellate Tribunal are also......
May 15, 2019 Case Laws Service Tax

Validity of Show Cause Notice (SCN) - Levy of service tax - fees collected by them towards internet fee and skill development fee - educational institution - HC declined....
May 15, 2019 Case Laws Service Tax

Rectification of Mistake - It is not in all cases that the application of a wrong provision or the non-application of a right provision would tantamount to a mistake......
May 15, 2019 Case Laws Service Tax

Principles of Natural Justice - issue of Show Cause Notice (SCN) without pre-SCN Consultation - HC set aside the SCN - The respondents will call upon the petitioner to......
May 15, 2019 Case Laws Central Excise

Method of Valuation - clearance of tooth brushes in combo pack/bulk/naked condition to manufacturer of Toothpaste for free distribution - the tooth brushes supplied by......
May 15, 2019 Case Laws Central Excise

Method of Valuation - clearance without affixing any MRP - impugned goods are not components, parts or assemblies of the Two Wheeler but are accessories of two wheelers.....
May 15, 2019 Case Laws Central Excise

Supplies against the international competitive bidding - Benefit of N/N. 06/2006-C.E. - the said condition is required to be fulfilled only in case goods are imported,......
May 15, 2019 Case Laws Central Excise

CENVAT Credit - inputs/capital goods - staging structure - impugned articles were required to suitably support and facilitate the smooth functioning of the machines of......
May 15, 2019 Case Laws VAT and Sales Tax

Requirement with the pre-deposit - appellant is incurring huge losses as is evident from the Balance Sheets and is not in a position to deposit the amount - Since the......
May 15, 2019 Case Laws VAT and Sales Tax

Service of SCN - It was found that Form VAT 112 was not filed by the petitioner. Therefore, the AO did not commit a mistake in sending the show cause notice to the......
May 15, 2019 Case Laws VAT and Sales Tax

Recovery of arrears of sales tax and penalty from the Legal Heirs of deceased - - The impugned order contains a fatal flaw insofar as it is addressed to the petitioner......
May 15, 2019 Case Laws Indian Laws

Representation by a lawyer of own choice - Wilful Defaulter - No lawyer has any right under Section 30 of the Advocates Act to appear before the in-house committees -......
May 14, 2019 Circulars DGFT

Imports of Maize (feed grade) under the TRQ Scheme for 2019-20.
May 14, 2019 Circulars Income Tax

GAAR and GST - reporting under clause 30C and clause 44 of the Tax Audit Report shall be kept in abeyance - Order under section 119 of the Income-tax Act, 1961
May 14, 2019 Notifications Customs

Seeks to further amend notification No. 50/2017-customs dated 30th June 2017 to postpone the implementation of increased customs duty on specified imports originating in....
May 14, 2019 Case Laws Income Tax

Stay of demand - application of comparables in transfer pricing - in previous assessment year, the very same Tribunal allowed an appeal in favour of assessee - this case....
May 14, 2019 Case Laws Income Tax

Attachment orders u/s 281B - no sale of immovable property can be made after the expiry of three years from the end of the financial year in which the order giving rise.....
May 14, 2019 Case Laws Income Tax

Deduction u/s. 54 - the booking of bare shell of a flat is a construction of house property and not purchase, therefore, the date of completion of construction is to be.....
May 14, 2019 Case Laws Income Tax

Assessment u/s 153A - Unexplained cash credit u/s 68 - The addition of share application money was on the basis of Bank account found in search - the said Bank account......
May 14, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - the assessee had declared LTCG and had claimed it as exempt u/s 10(38) as it suffered STT but subsequently withdrew the claim - at the most it......
May 14, 2019 Case Laws Income Tax

Penalty u/s 271D - Accepting cash loans - contravention of the provisions of section 269SS ad 269T - Penalty u/s 271D is subject to the provisions of section 273B and......
May 14, 2019 Case Laws Income Tax

Receipts from sale of spontaneous growth of trees - it is a capital receipt not liable to tax - The provisions of section 55(2)(a) cannot be applied to spontaneous......
May 14, 2019 Case Laws Income Tax

Addition towards interest u/s. 244A on income tax refund - in mercantile system of accounting same is to be taxed in the assessment year under consideration as the......
May 14, 2019 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s 40(a)(ia) on account of professional consultancy fees - AO has failed to point out in what manner the professional income has arisen or......
May 14, 2019 Case Laws Income Tax

Approval u/s 80G(5)(vi) - donations being liable to be misused wholly on the basis of the assessee-society being prosperous - While that may invite a charge of the......
May 14, 2019 Case Laws Customs

Prohibited goods or not - the import of plant growth regulators is not prohibited absolutely. They may actually fall under the category of “restricted goods”, and the......
May 14, 2019 Case Laws Customs

Refund of SAD - appellant has not adopted the same code while describing the product in their sale invoices - the adjudicating authority has not come to a conclusion......
May 14, 2019 Case Laws Customs

Imposition of penalty u/s 112(b) of Customs Act, 1962 - goods were duly covered by prescribed job work documents and the same were also taken on record in the books of......

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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