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Highlights / Annotations / Catch Notes For September of 2023

Home Highlights September September 2023 Year 2023

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Showing 401 to 450 of 561 Records

1 ....5 6 7 8910 11 12

September 11, 2023 Case Laws Insolvency and Bankruptcy

E-auction of assets corporate debtors - who can participate - Scope of the term related party / relative - The expressions ‘related party’ and ‘relative’ contained in......
September 11, 2023 Case Laws Service Tax

Effective date of a Circular issued by the CBEC - It is not possible to accept the contention advanced on behalf of the department that the circular dated 23.08.2007 is.....
September 11, 2023 Case Laws Indian Laws

Dishonour of Cheque - quantum of fine - the courts can impose double the cheque amount as fine or lesser sum, by adding interest thereof, or to compensate the......
September 9, 2023 Case Laws GST

Cancellation of GST registration of petitioner - registration obtained by means of fraud, wilful misstatement or suppression of facts - The impugned SCN is incapable of.....
September 9, 2023 Case Laws GST

Cancellation of GST registration - Insofar as the discrepancies in the tax returns and tax liability is are concerned, that too cannot be a ground for cancellation of......
September 9, 2023 Case Laws GST

Migration from Composition Scheme to regular scheme of GST payment - Permission to petitioner to file ITC-01 FORM to avail its eligible ITC or input lying on the stock......
September 9, 2023 Case Laws GST

Refund of Input Tax Credit (ITC) - zero-rated supplies - input supplies for exporting rice and sugar - None of the said orders indicate any reason as to why the......
September 9, 2023 Case Laws GST

Validity of ex-parte order raising demand of GST - No sufficient time was afforded to the petitioner to represent his case - The order passed exparte in nature, does not....
September 9, 2023 Case Laws Income Tax

Best judgment assessment - the notice dated 12.07.2022 under Section 142(1) of the Act was clearly vitiated on account of granting hardly three days to the petitioner to....
September 9, 2023 Case Laws Income Tax

Reopening of assessment u/s 147 - Service of the Notice u/s 148 - Over enthusiastically and by way of abundant caution, the notice u/s148 has been sent yet again on......
September 9, 2023 Case Laws Income Tax

Validity of assessment order u/s 143(3) r.w.s 263 - no intimation of DIN for the impugned order - The case of the assessee is that the communication, namely the......
September 9, 2023 Case Laws Income Tax

Penalty u/s 271(1)(c) - Penalty order did not specify the particular limb under which penalty u/s 271(1)(c) is levied. AO has not specified that penalty is either levied....
September 9, 2023 Case Laws Income Tax

Addition of cash deposit made during demonetization period u/s 68 - Mere statistics of preparation of number of bills, transactions cannot be used to invoke the......
September 9, 2023 Case Laws Income Tax

Disallowance of deduction claimed u/s. 80P - the funds available are for the business purpose of providing credit facilities - It is only because in a given point of......
September 9, 2023 Case Laws Income Tax

Disallowance of interest u/s. 36(1)(iii) - Advance given by the assessee to Group Company - As the advance given by the assessee to SIL which was for business purpose......
September 9, 2023 Case Laws Income Tax

Scope of the Adjustment made by the CPC u/s 143(1) when scrutiny assessment made u/s 143(3) - Considering the facts that the case of the assessee was subsequently taken.....
September 9, 2023 Case Laws Customs

Permission for provisional release of the goods - ball-bearings - The goods in question are subject matter of one bill of entry. Show cause notice itself, although is......
September 9, 2023 Case Laws Companies Law

Deed of pledge of shares - voting right - The express terms of the Deed of Pledge will prevail - In the present case the use of the pledged goods will include exercise......
September 9, 2023 Case Laws Companies Law

Striking off of the name of the company - considering that the Appellant Company is having substantial movable as well as immovable assets, it cannot be said that the......
September 9, 2023 Case Laws Central Excise

CENVAT Credit - inputs - manufacture took place or not - payment of duty of excise - In effect, therefore, the utilization of credit for cleared products is tantamount......
September 9, 2023 Case Laws Indian Laws

Dishonour of Cheque - insufficient funds - compounding of offence - Since, in the instant case, the petitioner-accused after being convicted under Section 138 of the......
September 8, 2023 Case Laws GST

Seeking grant of Anticipatory Bail - Evasion of GST - creating fake, forged and fabricated firms - The custodial interrogation of the applicant is required. Considering.....
September 8, 2023 Case Laws GST

Seeking grant of anticipatory bail - evasion of tax - illegal transportation - from the material collected by the prosecution , prima facie, it is not established that......
September 8, 2023 Case Laws Income Tax

Validity of Best judgment assessment - Assessment u/s 153C - since petitioner has filed a return, no best judgment assessment u/s 144 of the Act could have been passed -....
September 8, 2023 Case Laws Income Tax

TDS u/s 194A(3)(ix) - TDS on accrued interest on the compensation amount - compensation and interest thereupon awarded by Motor Accident Claims Tribunal, by no stretch......
September 8, 2023 Case Laws Income Tax

Addition u/s 56(2)(vii)(c) - bonus shares received - when there is an issue of bonus shares, the money remains with the company and nothing comes to the shareholders as.....
September 8, 2023 Case Laws Income Tax

Deduction u/s 80IA(4) - Developer of works contractor - Disallowance of claim as no development of the infrastructure facility carried away - the assessee-company has......
September 8, 2023 Case Laws Income Tax

Penalty u/s 271(1)(b) - non compliance to statutory notice u/s 143(2) - there was irregularity in disposing of the objection raised by the assessee against re-opening......
September 8, 2023 Case Laws Income Tax

Penalty u/s. 272A(1)(d) - non compliance to notice u/s. 142(1) due to covid pandemic - addition u/s. 68 - As it is observed that when there is a reasonable cause for the....
September 8, 2023 Case Laws Income Tax

Disallowance of interest expenses u/s 57 - nexus between the interest income from FDs and the interest paid by the assessee - In assessee's case the assessing officer......
September 8, 2023 Case Laws Income Tax

Income deemed to accrue or arise in India - Royalty receipt - Voice Interconnect Services (IUC) - the installation and operation of sophisticated equipments are with the....
September 8, 2023 Case Laws Income Tax

Denial of tax treaty benefit due to lack of commercial substance in Singapore - Benefit of DTAA - In any event, the ld. AO in all fairness ought to have accepted the......
September 8, 2023 Case Laws Customs

Cancellation of the MEIS Scrips granted to the Respondent Company confirmed - levy of penalty - The initial supply of goods by the exporter to a logistics company is......
September 8, 2023 Case Laws Customs

Rejection of Petitioners’ application for amendment of the shipping bills - Section 149 of the Customs Act - the Assistant Commissioner could not have been oblivious of.....
September 8, 2023 Case Laws Customs

Levy of penalty on CHA u/s 112(a) and Section 114AA of the Customs Act 1962 - misdeclared goods - Abetting in illegal imports - The appellant has this certainly rendered....
September 8, 2023 Case Laws Customs

Determination of classification and valuation - Old & Worn Clothing - It is a well settled principle that in case of old and used goods, if the value is liable for......
September 8, 2023 Case Laws Companies Law

Auction of assets by the Bank - sale certificate issued with encumbrances - The petitioner Bank filed the present writ petition seeking a direction against the......
September 8, 2023 Case Laws Companies Law

Criminal conspiracy - deceive the banks - committing a criminal breach of trust and faith - vicarious liability - It is submitted that Petitioner were never being the......
September 8, 2023 Case Laws Companies Law

Prosecution proceedings against the Directors of the company - Falsification of accounts of A1 Company - Complaint against the persons where not the Directors during the....
September 8, 2023 Case Laws Insolvency and Bankruptcy

Maintainability of Section 9 application - pre-existing dispute - admittedly 97 % of the amount due for the invoices raised by the Appellant was paid and 3 % of the......
September 8, 2023 Case Laws Service Tax

Refund of unutilised CENVAT - export of services - intermediary services or not - The plea that SGIPL is not providing any services on its own account is misplaced. It......
September 8, 2023 Case Laws Service Tax

Recovery of Service Tax - foreign exchange outflow on RCM basis for personal use - credit card was used to make payments to “Facebook” - The entire premise under which......
September 8, 2023 Case Laws Service Tax

CENVAT Credit - steel materials such as Steel Plates, HR Plates, Angles, Channels etc. - providing output services such as Port service, Cargo Handling Service, Supply......
September 8, 2023 Case Laws Service Tax

Non-payment of service tax - rendering of services as a consortium partner - The Appellant has rendered their respective share of the work order to BHEL, but service tax....
September 8, 2023 Case Laws Central Excise

Capacity based payment of duty - Chewing Tobacco and Unmanufactured Tobacco Packing Machines - The challenge to Rule 8 must fail when tested on the anvil of the Second......
September 8, 2023 Case Laws Central Excise

Inordinate delay in passing adjudication order - delay of 18 years - It is not a situation of the show cause notice transferred to call book. It is a case in which there....
September 6, 2023 Case Laws GST

Detention of goods alongwith vehicle - goods carrying valid E-way bill or not - evasion of tax or not - Non-generation of E-way bill for earlier Invoices - There was no.....
September 6, 2023 Case Laws GST

Refund of the amounts recovered and stay of the assessment order - Appellate Tribunal is not constituted - The Assessing Authority in the scheme of the enactment could......
September 6, 2023 Case Laws GST

Jurisdiction - power under IGST to issue such notice - So far as respondent No.1 is concerned, they are not pursuing anything against the petitioner. As per reply filed.....
September 6, 2023 Case Laws GST

Levy of tax and penalty - it is alleged that the e-way bill was being reused - it is for the seizing authority to establish by evidence that e-way bill was being reused.....

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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 ...