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Highlights / Annotations / Catch Notes For July

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July 14, 2021 Case Laws Customs

Abandonment of goods - relinquishment of title to the goods - It is too late a stage for the appellant to raise an issue in so far as the levy of fine and penalty are......
July 14, 2021 Case Laws Service Tax

Challenging the order of the settlement application - erroneous demand of interest - This Court is of the opinion that the order passed by the Settlement Commission,......
July 14, 2021 Case Laws VAT and Sales Tax

Authority to undertake a review contemplated under Section 67(5) of Andhra Pradesh Value Added Tax, 2005 - since the regular Chairman of the Tribunal is not functioning,....
July 13, 2021 Case Laws GST

Classification of supply - rate of tax - banana chips - jackfruit chips - tapioca chips - supply without registration of brand name - jaggery coated banana chips......
July 13, 2021 Case Laws GST

Classification of supply - supply of goods or supply of services - Classification code - activity of tanker body building on job work basis, on the chassis supplied by......
July 13, 2021 Case Laws GST

Supply or movement of goods otherwise than by way of supply - placement of specified medical instruments to unrelated customers like hospitals, labs etc for their use......
July 13, 2021 Case Laws Customs

Condonation of delay in filing appeal - Revenue appeal - the delay was unexplained - The objective is to complete a mere formality and save the skin of the officers who.....
July 13, 2021 Case Laws Customs

Status of an entity - GJEPC - comes under definition of 'State' or under 'other authority' - GJEPC is not discharging any public / state functions and as such not an......
July 13, 2021 Case Laws Income Tax

Constitutional validity and legality of Section 194N - Deduction of tax at source at the rate of 2% on cash withdrawals from, inter alia, a banking company exceeding......
July 13, 2021 Case Laws GST

Cancellation of petitioner's registration certificate - petitioner has omitted to file reply within time allowed and even within 30 days of receiving the notice - the......
July 13, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - reasons are communicated and the reasons would show that the expenditures are expressly disallowed under the deeming fiction created by....
July 13, 2021 Case Laws Customs

Recovery of duty of Customs from the successful Resolution Applicant - Orders of finalization of bills of entry of the Superintendent - the judgment of the Jharkhand......
July 13, 2021 Case Laws Companies Law

Seeking for reactivation of DIN/DSC of the Directors - Disqualified directors of struck off companies - The CFSS-2020 was last extended till 31st December 2020. If the......
July 13, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - CIT(A) has given direction to the Assessing Officer to levy penalty equivalent to 100% tax under section 271(1)(c) of the Act. Mere estimate of......
July 13, 2021 Case Laws Income Tax

Refund of TDS to the deductor - CIT(A) allowed the refund - as per the CBDT’s Circular No.2/2011 dated 2.04.2011, there is a procedure for the deductor to claim refund......
July 13, 2021 Case Laws Income Tax

TDS u/s 192 or 194J - There was no specific timing and attendance record maintained by hospital with respect to such doctors and this category of doctors was not be......
July 13, 2021 Case Laws Central Excise

CENVAT Credit - failure to distribute credit on certain common input services and transition to GST - It is only a procedural lapse and it will not affect the......
July 13, 2021 Case Laws Income Tax

Penalty u/s 271(1)(c) - Excess depreciation claim - it is merely a case of difference arising out of the reworking of the carry forward depreciation by the AO by......
July 13, 2021 Case Laws Income Tax

Not allowing credit of TDS - assessee has submitted that he mistakenly registered itself as ‘local authority’ with the Income Tax department (PAN) and not as......
July 13, 2021 Case Laws Income Tax

Assessment u/s 153A - Addition for the pay-in from NBOT - AO was not justified as he cannot pick and choose the figures at his/her pleasure. Once it was decided to make.....
July 13, 2021 Case Laws Income Tax

Assessment of trust - Transaction between the related concerns - Even collectively, the shareholding of the Trustees in ABHSL is far below the threshold of 20%. Hence......
July 13, 2021 Case Laws Indian Laws

Dishonor of Cheque - dues was against the company but the cheque was issued by the petitioner from his personal account - Legally enforceable debt or not, in personal......
July 13, 2021 Case Laws Indian Laws

Dishonor of Cheque - acquittal of the accused - rebuttal of presumption - legally enforceable debt or not - The complainant has failed to establish his financial......
July 12, 2021 Case Laws GST

Provisional Attachment of Bank Account - Section 83 of the Central GST Act - Since the petitioner has not taken to recourse to sub-rule (5) of Rule 159 of the said......
July 12, 2021 Case Laws GST

Refund of Input Tax - rejection on the ground that there was a mismatch between the export value and the net ITC when compared to monthly returns - The impugned order,......
July 12, 2021 Case Laws Income Tax

Validity of order passed by National Faceless Assessment Centre (NFAC) u/s 143 (3) read with Section 144-B - Requirement of preparing a draft assessment order u/s 144-B.....
July 12, 2021 Case Laws Income Tax

Assessment u/s 143(3) - the e-filing portal, maintained by the revenue, was not functional - these are good enough reasons for us, to set aside the impugned assessment......
July 12, 2021 Case Laws Customs

Provisional release of the seized goods - pendency of proceedings - the legislative intent in section 110A, introduced by way of an amendment, is clear that even during.....
July 12, 2021 Case Laws Indian Laws

Dishonor of Cheque - validity of Authorization to file a complaint on behalf of company - This Court is of the opinion that in the present cases the company has been......
July 12, 2021 Case Laws Customs

Dishonor of Detention Certificate - seeking permission for clearance of goods without payment of demurrage and container detention charges in terms of Regulation 6 (1)......
July 12, 2021 Case Laws Customs

Seeking direction to respondents to cause release of the goods imported without payment of demurrage and container detention charges - Regulation 6(1) (I) of the......
July 12, 2021 Case Laws Income Tax

Offences u/s 276 B read with 278B - petitioners paid TDS amount collected from the employees, belatedly after a period of eight months - It is for the competent......
July 12, 2021 Case Laws Insolvency and Bankruptcy

Challenging the approval of Resolution plan -Delaying Tactics - This ‘Tribunal’ taking note of the divergent contentions advanced on either side and also bearing in mind....
July 12, 2021 Case Laws Service Tax

Levy of service tax - Agreeing to the obligation to tolerate the Act - The amount received by the appellant in terms of Machine Availability clause, from the service......
July 12, 2021 Case Laws Income Tax

Rejection of books of accounts - estimation of income - Unexplained Investment in Purchases - A.O has accepted all other transactions of purchases and payment made......
July 12, 2021 Case Laws Income Tax

Penalty levied u/s 271(1)(b) - failure to comply with the notices issued by the A.O u/s 142(1) - the non-compliance on the part of the assessee is due to the reason of......
July 12, 2021 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor sought to reopen the application - Appellant had paid the due amount in full and final settlement with the Respondent/Operational......
July 12, 2021 Case Laws Income Tax

Deemed dividend u/s 2(22) - money lent to the assessee was received in the ordinary course of business for fulfillment of business supply through consolidated......
July 12, 2021 Case Laws Insolvency and Bankruptcy

Seeking withdrawal of Corporate Insolvency Resolution Process - Locus of the application being shareholder of the corporate Debtor - a person who is aggrieved or whose......
July 10, 2021 Case Laws GST

Non-compliance with the requirement of holding the mandatory pre-SCN consultation - In effect what appears to have transpired pursuant to the summons issued was a......
July 10, 2021 Case Laws GST

Period of limitation for filing an appeal - exclusion of time during COVID lockdown period - ex-parte order - The order, ex parte in nature, passed in violation of the......
July 10, 2021 Case Laws GST

Validity of orders that were ex parte in nature - The order are ex facie, bad in law, because (a) violation of principles of natural justice, i.e. Fair opportunity of......
July 10, 2021 Case Laws GST

Liability of make payment of GST - works contract - payment/reimbursement of the applicable GST on the amount of work executed - Works Contract executed prior to GST......
July 10, 2021 Case Laws Income Tax

Nature of receipt - proceeds realized by the assessee on sale of Certified Emission Reduction Credit - assessee had earned it on the Clean Development Mechanisam in its.....
July 10, 2021 Case Laws Income Tax

Validity of assessment u/s 153A r.w.r.153C - proceedings under Section 148 of the Act admittedly lapsed - the lack of jurisdiction was not established by the petitioners....
July 10, 2021 Case Laws Income Tax

Late filing fee u/s. 234E - intimation u/s 200A - Late filing of TDS returns / statement - when there are conflicting decisions, the view taken in favour of the assessee....
July 10, 2021 Case Laws Income Tax

Validity of 158BD proceedings - prior to 04.09.1997, i.e., the date on which jurisdiction u/s 158BD was assumed, the books of account were not handed over to the......
July 10, 2021 Case Laws Income Tax

Reopening of assessment u/s 147 - Reasons are required to be read as they were recorded by the AO. And that the AO himself must also speak through his reasons and should....
July 10, 2021 Case Laws Income Tax

Addition u/s 56(2)(viib) - excess premium collected on issue of equity shares from resident individuals - assessee is a recognized startup from DPIIT, Ministry of......
July 10, 2021 Case Laws Customs

Validity of adjudication of SCN after a long gap, i.e. 12 years - SCN has been issued on 14.05.2009 and is pending till date with finalization of proceedings as......

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F: assessment order

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

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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