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Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

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Showing 151 to 200 of 551 Records

1 2 345 6 7 8........ 12

May 23, 2023 Case Laws Customs AT

Revocation of Customs Broker License - the authorization referred to in Regulation 10 (a) of CBLR, 2018 need not be necessarily from the importer. However, it cannot be.....
May 23, 2023 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - Requirement of issuance of notice to the creditors before admission of the application - Since the statutory Scheme does not contain any obligation.....
May 23, 2023 Case Laws Service Tax HC

Place of provision of services - Levy of Service tax on international ocean freight - There is no necessity to declare the impugned notifications as ultra vires as there....
May 23, 2023 Case Laws Service Tax HC

Grant of interest on the amount which was sanctioned as refund - Power of tribunal to grant interest - Refund of amount includes amount deposited with the Registrar of......
May 23, 2023 Case Laws Service Tax AT

Validity of dropping of demand - As such there was no way that Commissioner could have confirmed a lesser amount than the amount paid by the appellants. Moreover, the......
May 23, 2023 Case Laws Service Tax AT

Refund claim on account of excess deposit of Service Tax on account of unutilized Cenvat Credit - Closure of business due to death of the proprietor - the fact of......
May 23, 2023 Case Laws Central Excise AT

Place of removal - valuation of goods - inclusion of recovered freight charges from their EPD (Project Division) by way of debit notes, in the assessable value - In......
May 23, 2023 Case Laws VAT and Sales Tax HC

Condonation of delay in filing the application for refund - Length of delay is not matter, acceptability of the explanation is the only criterion - A Court knows that......
May 23, 2023 Case Laws VAT and Sales Tax HC

Levy of tax - Direct Export Sales - Sales in the Course of Export - There are substance in the submission of learned counsel for petitioner that due to the prevalence of....
May 22, 2023 Case Laws GST HC

Seeking provisional release of vehicle invoking Section 129(1) of the GST Act - alternative remedy of statutory appeal - these are the disputed questions of facts, which....
May 22, 2023 Case Laws GST HC

Maintainability of writ petition where the assessee has failed to file the statutory appeal within the prescribed time limit - After expiry of the limitation period of......
May 22, 2023 Case Laws GST HC

Maintainability of appeal before the Appellate Authority - barred by time limitation or not - Covid-19 pandemic situation - The request that, the matter be remitted back....
May 22, 2023 Case Laws Income Tax AT

Levy of penalty u/s 271D - accepting cash loans and advances beyond the prescribed limit - The pleading of assessee that the cash was required to meet urgent business......
May 22, 2023 Case Laws Income Tax AT

Bogus LTCG - Disallowance on claim of exemption u/s. 10(38) of LTCG - penny stock transactions - The price rise of the penny stock scrip was abrupt, sudden and......
May 22, 2023 Case Laws Income Tax AT

Validity of Assessment order passed u/s 143(3) - scrutiny assessment - period of limitation specified u/s 153(1) - assessment order framed by the Assessing Officer is in....
May 22, 2023 Case Laws Income Tax AT

Addition u/s 69 - agricultural income by the assessee from sale consideration of potato - CIT(A) has merely suspected the size of land holding used for cultivation of......
May 22, 2023 Case Laws Income Tax AT

Determination of correct profits - percentage completion method - real estate development - when a stage is arrived that risk and rewards shift from the developer to......
May 22, 2023 Case Laws Customs AT

Levy of penalty under the wrong provisions of the act - proposes imposition of penalty u/s 114, 114A and 114AA of the Customs Act. Order-in-original has been passed......
May 22, 2023 Case Laws Companies Law AT

Appointment of Auditor for Forensic Audit - One partner of the firm, Haribhakti & Co. appointed to conduct audit in his individual capacity - Locus of the another......
May 22, 2023 Case Laws Service Tax SC

Levy of Service tax - user development fee levied and collected by the airport operation, maintenance and development entities - As part of the Union’s economic......
May 22, 2023 Case Laws Service Tax AT

Rejection of Refund claim - It is well settled principle that availment of Cenvat Credit, its utilisation and refund are different aspects dealt with under CCR, 2004.......
May 22, 2023 Case Laws Service Tax AT

Valuation - receiving damages/compensation from the service provider - declared service - TRU has specifically clarified that the compensation received on account of......
May 22, 2023 Case Laws Central Excise AT

Valuation - adjustment of excess excise duty paid against the short payment - during the relevant period the Appellant had paid the correct duty arrived at in terms of......
May 22, 2023 Case Laws Central Excise AT

Seeking refund of Cenvat credit on HSD/LDO/IDO used for generation of electricity after the lapse of 14-15 years - unutilized Cenvat credit was never claimed as Cenvat......
May 22, 2023 Case Laws Central Excise AT

Refund of amount of pre-deposit made by debiting the electronic credit ledger maintained under GST - Taking note of the above facts and that the amount has now been......
May 22, 2023 Case Laws VAT and Sales Tax HC

Classification of goods - whether ‘pizza’ and ‘sandwich’ fall within the ambit of “cooked food” to claim benefit of exemption notification - The revenue has not brought.....
May 22, 2023 Case Laws VAT and Sales Tax HC

Liability to pay interest on delayed payment of VAT - The assessee was required to pay the tax payable in accordance with the provisions of Section 14 of the HVAT Act......
May 22, 2023 Case Laws Indian Laws SC

Period of limitation for commencement of arbitration. - What is the breaking point? - For the purpose of section 37 (1) anction and cause of arbitration should be......
May 20, 2023 Case Laws GST HC

Cancellation of GST registration of petitioner - Non compliance of conditions mentioned in section 29(2) of the GST Act - opportunity of hearing was not given to the......
May 20, 2023 Case Laws GST HC

Provisional attachment of petitioner's Bank Accounts - fraudulent transfer of Input Tax Credit (ITC) - Mere suspicion that the petitioner is a dummy company, which is......
May 20, 2023 Case Laws GST HC

Validity of SCN - SCN not communicating the relevant information and material thereby disabling the petitioner to respond to the same - Since the Statute itself......
May 20, 2023 Case Laws GST HC

Validity of audit report u.s 65(6) of GST Act - the impugned audit report cannot be said to be after a reasonable opportunity. - The petition is allowed-in-part,......
May 20, 2023 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Penny stock transaction - It is settled law that sufficiency or adequacy of the reasons for the issuance of the notice for reopening of....
May 20, 2023 Case Laws Income Tax HC

Addition on account of rolling charges received outside the books of account - In the absence of any material being brought on record by the appellant to explain that......
May 20, 2023 Case Laws Income Tax AT

Long term capital gain - reliance on unsigned computerized Satakhat (agreement for sale) found during course of survey in premiss of third party lawyer - There was no......
May 20, 2023 Case Laws Income Tax AT

Validity of Revision u/s 263 - non mentioning computer generated DIN - Non-est order - Circular categorically mentions that subsequent to 01/10/2019, the computer......
May 20, 2023 Case Laws Income Tax AT

Addition u/s 56(2)(viia) - shares received by the assessee company on account of amalgamation, for a price lower than the Fair Market Value (F.M.V) of the shares -......
May 20, 2023 Case Laws Income Tax AT

Addition u/s 68, u/s 69A and section 69 - In the explanatory memorandum to Notification No. 103/2019, it is certified that no person is being adversely affected by......
May 20, 2023 Case Laws Income Tax AT

Addition u/s 56(2)(ix) - forfeited amount of application money collected on issuing shares against share warrants - The amount forfeited by the assessee out share......
May 20, 2023 Case Laws Income Tax AT

Estimated addition @ 25% of the advance booking receipt on shops/flats by the AO u/s 68 - Since the project could not be further carried out due to legal bar the......
May 20, 2023 Case Laws Income Tax AT

Revision u/s 263 - As been emphasized by the CBDT that the pending assessment and litigations should be handled taking into consideration the clarification so issued and....
May 20, 2023 Case Laws Customs HC

Seeking permission to re-export of mobile phones - case of petitioner is that despite the payment of the redemption fine and the penalty amount, the goods have not been.....
May 20, 2023 Case Laws Customs AT

Adjust of sale proceeds of goods auctioned - Seized goods could not be cleared due to financial difficulty - Appeal were pending - The respondent/revenue, having sold......
May 20, 2023 Case Laws Companies Law HC

Petitioner’s DIN number was incorrectly used - grievance of the Petitioner is that owing to the identity in names, the Petitioner has been wrongly reflected as a......
May 20, 2023 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - Whether the Assignment Agreement being unregistered document could not have been relied by the Adjudicating Authority for admitting Section 7......
May 20, 2023 Case Laws Service Tax SC

Levy of sales tax - transactions relating to telephone sets, modems and caller IDs instruments - non-refundable deposits and refundable deposits - It was held by High......
May 20, 2023 Case Laws Service Tax HC

SVLDRS - Rejection of declaration - It is relevant to note that the respondents had never disputed or doubted the statements submitted by the petitioner. On the......
May 20, 2023 Case Laws Service Tax AT

Disallowance of CENVAT Credit - activity of purchase and sale of units of Mutual Fund Schemes - trading (exempt) services or not - the activity of redemption and......
May 20, 2023 Case Laws Central Excise HC

Quantum of duty payable by the respondents - manufacturing and clearing of gutkha it cannot be accepted that it is implicit in the provisions of the amended Rule 17(2),.....
May 20, 2023 Case Laws Central Excise AT

Job-work - duty liability of job-worker or supplier? - The duty liability can be shifted to the supplier of raw materials or semi-finished goods only if the supplier......

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F: Applicable GST Rate on Freight Charges for Export of Goods

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F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

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F: GST / Service Tax on Area Given under Joint Development Agreement

N: Securities and Exchange Board of India (Investment Advisers) (Second A...

A: Overlapping Jurisdiction Between Central and State Tax Officers

A: RECENT DEVELOPMENTS IN GST

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A: An order cannot go beyond the SCN

N: Securities and Exchange Board of India (Research Analysts) (Third Amen...

F: Whether ITC is to be reversed on Inputs if Finished Goods billed but n...

N: Securities and Exchange Board of India (Mutual Funds) (Third Amendment...

N: Notification to specify the manufacturing processes and other operatio...

H: Penalty not automatic for audit report delay; 'reasonable cause' excus...

H: Tax authorities' arbitrary order quashed for disregarding reply withou...

H: Industrial units in Sikkim seek clarity on eligibility for budgetary s...

H: Tax authorities can audit businesses anytime to ensure GST compliance.

H: Tax notice upheld; State Tax officers empowered under IGST Act; Revenu...

H: Non-consideration of challenge to show-cause notice & lack of reasonin...