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Highlights / Annotations / Catch Notes For June of 2023

Home Highlights June June 2023 Year 2023

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June 12, 2023 Case Laws Customs

Revocation of Customs Broker License - risky exporters involved in IGST refund frauds - reliane placed on reports of the jurisdictional officer - it is not the......
June 12, 2023 Case Laws Service Tax

Levy of Service tax - Reverse charge mechanism (RCM) - services received by three foreign companies which are being merged with the appellant company - the payments......
June 12, 2023 Case Laws Service Tax

Wrongful collection of service tax from clients - Case of Revenue is that Appellant even after claiming that they were exempted from the payment of Service Tax, they......
June 12, 2023 Case Laws Service Tax

Demand of service tax - vague SCN - Without going into further merits of the arguments on various counts, on the sole ground that the Department has failed to issue the.....
June 12, 2023 Case Laws Service Tax

Refund - Doctrine of unjust enrichment - It is on record that the amounts were deducted from their bills and the client had forced the Appellant to make the remittance......
June 12, 2023 Case Laws Service Tax

Levy of Service Tax - club and association services - Companies and cooperative societies, prior to July 1, 2012, which were registered under respective Acts, would be......
June 12, 2023 Case Laws Central Excise

Validity of Show Cause Notice (SCN) - CENVAT Credit - bagasse - Thus, bagasse is not a manufactured product and Rule 6 of the Cenvat Credit Rules, even after 2015......
June 12, 2023 Case Laws Central Excise

Extended period of limitation - Allegation of suppression of facts - The Appellant could be holding bonafide belief that they are eligible to utilize Cenvat credit for......
June 12, 2023 Case Laws Central Excise

Reversal of CENVAT Credit - demand equal to 10%/5% of value of exempted goods - Rule 6 of the Cenvat Credit Rules is not enacted to extract illegal amount from the......
June 12, 2023 Case Laws Central Excise

Classification of goods - eligibility of the Re-processed granules, manufactured by the appellants for exemption - it is evident beyond the scope of any doubt that the......
June 12, 2023 Case Laws Central Excise

Clandestine Removal - Retraction of statements - Statements of various persons stand recorded. No doubt the outcome of cross examination has to be given due importance......
June 12, 2023 Case Laws Central Excise

Refund of accumulated Cenvat Credit - Export of goods - there is no dispute that the appellant had exported the goods without payment of duty, further, there is no......
June 12, 2023 Case Laws Central Excise

CENVAT Credit - inputs - If the claim made by the appellant, which, as claimed by them, is supported by the sufficient evidence, then it has to be looked into by the......
June 10, 2023 Notifications Income Tax

Calculation of Net winnings from online games during the previous year, for the purposes of section 115BBJ - New Rule 132 inserted - TDS Form 16, certificate amended -......
June 10, 2023 Case Laws GST

Maintainability of writ petition - Condonation of delay in filing of appeal before Commissioner (appeals) - The claim of Input Tax Credit and the computation thereon......
June 10, 2023 Case Laws GST

Refund of GST - Export of goods - allegation of use of fake invoices to claim refund - Since the present is a case of an allegation of raising fake invoices and the......
June 10, 2023 Case Laws GST

Levy of penalty equal to 200% - Detention of consignments - quantity of the boxes were lesser than the quantity shown in the document - levying penalty on the entire......
June 10, 2023 Case Laws Income Tax

Rejection of books of accounts - best judgement assessment - only objection raised by the AO is non-filing of the tax audit report - CIT- A deleting the addition -......
June 10, 2023 Case Laws Income Tax

Ex-parte order passed by CIT-A -NFAC - submission of assessee that the notices issued by CIT (A) NFAC through mail went to Spam for which he was not able to see the......
June 10, 2023 Case Laws Income Tax

Unexplained cash credit u/s 68 - supporting evidences to substantiate the source of cash found from the possession - Assessee has shown a taxable income of Rs. 2.30......
June 10, 2023 Case Laws Income Tax

Cessation of liability u/s 41(1) - Notice issued u/s 133(6) could not be served upon the creditors - while the assessee has continued to declare the trading liability in....
June 10, 2023 Case Laws Income Tax

Penalty levied u/s 270A - misreporting of income - Since AO failed to bring the addition/disallowance he made in quantum assessment, under the ken of (a) to (f) of the......
June 10, 2023 Case Laws Income Tax

Disallowance of paddy purchase - purchases from Societies and Samathies - A bogus purchase implies no purchase, while verification w.r.t. s. 40A(3) necessarily implies a....
June 10, 2023 Case Laws Income Tax

Unexplained cash deposits - Genuiness of Agricultre income - Sale of mango and chikoo and miscellaneous vegetable - from number of trees the estimation of yields of......
June 10, 2023 Case Laws Income Tax

Method of valuation of shares - Addition u/s 56(2)(viib) - The lower authorities have not examined the basis on which the valuation is done and from the perusal of......
June 10, 2023 Case Laws Customs

Right to speedy trial - Allegation of corruption on the ASI / Policer officer posted at Railway - Abetment in evasion of duty - Inordinate delay in filing the PR/final......
June 10, 2023 Case Laws Customs

Advance authorisation Scheme - supply of valves - deemed exports - manufacturing activity carried out or not - Even in the writ affidavit, the petitioner has maintained.....
June 10, 2023 Case Laws Customs

Classification of imported goods - Non-Texturised Polyster Lining Fabric - the Department proposed to classify the goods under the CTH 5407 only on the basis of end use.....
June 10, 2023 Case Laws Customs

Classification of goods - import of PU coated leather cloths - test report of CLRI mentions the goods as ‘flock fabric’ - Circular dated 06.10.1998 - The said circular......
June 10, 2023 Case Laws Insolvency and Bankruptcy

Application for intervention filed by an unfortunate financial creditor - As on today, both CIRPs are on hold. This is despite the fact that the order passed in favour......
June 10, 2023 Case Laws Insolvency and Bankruptcy

CIRP - Confinement of CIRP to one project - absence of any Project financing being brought in by the Promotor - absence of any Project Wise Accounts - whether the......
June 10, 2023 Case Laws Service Tax

Nature of activity - Renting of Immovable Property Service or not? - It is sharing of profit of the business of the hotel and not a consideration paid for renting of the....
June 10, 2023 Case Laws Service Tax

Classification of services - Contract for carrying out not only site grading but also construction of Roads, Boundary wall, Drains lines and associated works for crude......
June 10, 2023 Case Laws Central Excise

Valuation - interconnected units - These two entities charged higher price on the third parties on which no excise duty was paid. Therefore this is not a case where......
June 10, 2023 Case Laws Central Excise

Valuation - inclusion of amount of subsidy - Subsidy under the promotion policy does not reduce the selling price - The amount of subsidy under the promotion policy is......
June 9, 2023 Circulars FEMA

Risk Management and Inter-Bank Dealings - Non-deliverable derivative contracts (NDDCs) - With a view to developing the onshore INR NDDC market and providing residents......
June 9, 2023 Circulars Income Tax

Revision of exceptions to monetary limits for filing appeals deferred under provisions of Section 158AB [Where measures are taken to avoid repetitive appeals in a......
June 9, 2023 Circulars SEBI

Online processing of investor service requests and complaints by RTAs - digitization of the process in two phases and provide a mechanism for the investor to lodge......
June 9, 2023 Circulars SEBI

Participation of Mutual funds in repo transactions on Corporate Debt Securities - determination of investment limits for single issuer, group issuer and sector level......
June 9, 2023 Circulars Customs

Advance Authorization scheme - violation of pre-import condition - Permission to claim of refund or input credit - Detailed procedure and directions issued -......
June 9, 2023 Case Laws GST

Territorial Jurisdiction - SEZ is a foreign territory or not? - Evasion of GST - Proceedings initiated u/s 67 r.w.s 70(1) of GGST Act, 2017 and CGST Act, 2017 - This is.....
June 9, 2023 Case Laws GST

Provisional Attachment of Bank Accounts of petitioner - availment of wrongful input tax credit - A detailed circumstance which are pointed out by an respondent / Revenue....
June 9, 2023 Case Laws GST

Export - availing benefit under the Advanced Authorization Scheme ‘without payment of integrated tax’ - Seeking refund or restoration of the credit for this amount in......
June 9, 2023 Case Laws GST

Levy of CGST and SGST with interest and penalty - demand on the ground that the petitioner had not declared its godown as an additional place of business - HC quashed......
June 9, 2023 Case Laws Income Tax

Treatment of Losses as Speculative Losses - adjustment of loss under arbitrage transactions - The loss of one segment has to be allowed to be set-off against the other......
June 9, 2023 Case Laws Income Tax

Revision u/s 263 - selection of the case under limited scrutiny - expansion scope of limited scrutiny - As per CIT high sea sales is speculative transaction and......
June 9, 2023 Case Laws Income Tax

Disallowance u/s.14A r.w.r. 8D - whether exempt income during the year under consideration? - there is no opening and closing balances of mutual fund. Meaning thereby,......
June 9, 2023 Case Laws Income Tax

Payment made towards traffic rule violation - whether revenue expenditure u/s 37(1) - whether such payments made were for an offence or is prohibited by law? - payment......
June 9, 2023 Case Laws Income Tax

Deduction u/s 80-IA - non-filing of Form 10CCB along with return of income - due to the technical glitches, Form 10CCB could not be uploaded on e-filing portal of the......
June 9, 2023 Case Laws Income Tax

Appealable orders before Commissioner (Appeals) - Non-granting of TDS credit in order passed u/s 143 (1) - even otherwise, appeal lies before the Ld. CIT(Appeals)......

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