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Highlights / Annotations / Catch Notes For 2022

Home Highlights Year 2022

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Showing 51 to 100 of 6197 Records

123 4 5 6........ 124

December 29, 2022 Case Laws Customs

Suspension of Customs Broker License - propriety of the deprivation - The continuation of suspension in the impugned order, sought to be justified by relying on......
December 29, 2022 Case Laws Customs

Duty Drawback - Redetermination of export value - rejection of declared value of the goods in the 13 shipping bills - The adjudicating authority had to first examine the....
December 29, 2022 Case Laws Customs

Recovery of Differential duty - rejection of declared value - The appellant accepted the test report which determined the level of tungsten in the imported good at 75.3%....
December 29, 2022 Case Laws Companies Law

Maintainability of suit - exclusive jurisdiction of the National Company Law Tribunal - The specific case of the plaintiff is fraud and the said fraud is to be......
December 29, 2022 Case Laws Insolvency and Bankruptcy

Claim of applicant rejected by RP - the amount has been disbursed to the Corporate Debtor, however the Applicant has miserably failed to establish that the said debt......
December 29, 2022 Case Laws Money Laundering

Offence of money laundering is a contining offence and relevance of the date of commission of the scheduled offence is irrelevant for the reason that as long as one is......
December 28, 2022 Case Laws GST

Seeking provisional release of seized goods - petitioner submitted that E-way bill can be applied for only after weighment at the weigh bridge - consignment was......
December 28, 2022 Case Laws GST

Validity of Assessment order and Demand of GST - It was alleged that the petitioner was supplied nil rated or exempted supply, but he had not reversed the ITC related to....
December 28, 2022 Case Laws GST

Invalid E-way bill - E-way bill has been generated at 09.56pm at 03.12.2022 at Tiruvannamalai but movement of the vehicle was noticed on 03.12.2022 at 10:56pm at Thoppur....
December 28, 2022 Case Laws GST

Condonation of delay in filing appeal - three months prescribed period and one month condonable period - Hon'ble Supreme Court has made it clear that what was extended......
December 28, 2022 Case Laws Income Tax

Deduction u/s 40(b)(v) - deduction of the amount of remuneration paid to the partners - the appellant has to be authorized by the partnership deed and the same has to be....
December 28, 2022 Case Laws Income Tax

Levy of penalty u/s. 271(1)(b) - Non compliance requirement in respect of special audit u/s. 142(2A) - relevant ledgers for all the years under consideration were......
December 28, 2022 Case Laws Income Tax

Assessment u/s. 144C(13) - time limit for completion of the assessment order u/s. 144C(13) - The relaxation under TOLA would not be applicable to the assessment orders......
December 28, 2022 Case Laws Income Tax

Initiation of re-assessment proceedings - Reasons to believe - AO initiated re-assessment proceedings just to verify the deposits and withdrawals from the bank account......
December 28, 2022 Case Laws Income Tax

Disallowance of provision for slow moving obsolete stock - if the provision is accounted in accordance with the statutory requirements and the method of accounting has......
December 28, 2022 Case Laws Income Tax

Late fee charged u/s 234E - the appellant having deducted the tax has the obligation to file the quarterly TDS statements within the prescribed time limit which she......
December 28, 2022 Case Laws Income Tax

Reopening of assessment u/s 147 - The application of mind by the AO to the new and tangible material has to be discerned from the reasons recorded in each case and from.....
December 28, 2022 Case Laws Income Tax

Re-opening assessment u/s 147 by issuing notice u/s 148 - disallowance on account of bogus purchase - As observed earlier not only there existed new information with the....
December 28, 2022 Case Laws Income Tax

TP Adjustment - unauthorized reference to TPO u/s 92CA(3) - It has been demonstrated in the instant case that the threshold monetary limit of Rs.5 crore was not......
December 28, 2022 Case Laws Insolvency and Bankruptcy

As per Section 238 of the IBC, 2016 is having override effect in any other law for the time being in force. In view of my prima facie findings that this Court cannot......
December 28, 2022 Case Laws Insolvency and Bankruptcy

CIRP - priority of distribution of assets in liquidation - liquidation proceedings - the financial debts owed to unsecured creditors have to be distributed by the......
December 28, 2022 Case Laws Insolvency and Bankruptcy

Scope of the IBC - CIRP - Effect of moratorium - proceedings where both the parties may gain out of the agreement/contract. - Section 14 of the Code of 2016 is meant to.....
December 28, 2022 Case Laws FEMA

This Court jurisdiction to entertain the execution petition of a foreign decree - Summary judgement - the setting aside of default judgment and passing of summary......
December 28, 2022 Case Laws Service Tax

Refund claim - SEZ unit - requirement of approval from the committee of SEZ - due to non approval of input services refund cannot be rejected under Notification No.......
December 28, 2022 Case Laws Service Tax

Refund claim - rejection of claim on the ground of nondisclosure of availment of Cenvat Credit in ST-3 Returns - the mistake committed by the appellant is merely a......
December 28, 2022 Case Laws Central Excise

Refund claim of the amount of pre- deposit - As per the cenvat credit rules, an assessee can take the cenvat credit of any duty paid on the inputs used in the......
December 28, 2022 Case Laws VAT and Sales Tax

Assessment of tax - calculation and clubbing of turnover of two units - sister concern or independent entities - The act of the petitioner herein is an attempt to......
December 28, 2022 Case Laws VAT and Sales Tax

Refund of Excess ITR certified by the Auditor - Input Tax Rebate (ITR) - u/s 15, the burden of proving that any sale or purchase effected by a dealer is not liable to......
December 28, 2022 Case Laws Indian Laws

Dishonor of Cheque - legally enforceable debt - cheque was given by the respondent to the revisionist for collateral security not as discharge to any of debt or other......
December 27, 2022 Case Laws GST

Classification of goods - SAC Code - rate of GST - The services rendered by the appellant can be classified as ‘Other environmental protection services’ and not as......
December 27, 2022 Case Laws Income Tax

Condonation of delay in e-filing the audit report in Form No.10B has been rejected - Delay condoned - No scrutiny could be carried out by the respondent since the audit.....
December 27, 2022 Case Laws Income Tax

Addition u/s 68 - genuineness and credit worthiness - It is evident that the assessee though has disclosed the source of the deposit but could not establish the nature......
December 27, 2022 Case Laws Income Tax

Estimation of income - bogus purchases - when the purchases are held to be bogus and only certain percentage only to be disallowed - assessee has already declared profit....
December 27, 2022 Case Laws Income Tax

Long term capital gain - sub-tenancy right - the assessee had a sub-tenancy right in the property and upon surrender thereof, the assessee received a sum which was......
December 27, 2022 Case Laws Customs

Condonation of delay in filing appeal - As the date of dispatch of the order is not available with the department therefore the limitation will start running from the......
December 27, 2022 Case Laws Companies Law

A same cause of action may have reliefs under different areas of law and the party aggrieved by the same can invoke both remedies. For instance, remedy for fraud is......
December 27, 2022 Case Laws Companies Law

Valuation of shares - Sick industrial unit - scheme of exit - Validity of order passed by the Tribunal asking an Independent Valuer be appointed forthwith from the list.....
December 27, 2022 Case Laws Service Tax

Prayer for recalling of Final Order - Most of the documents as annexed with the present application also are with respect to Financial Year 2013-14 and 2014-15. Though......
December 27, 2022 Case Laws Service Tax

Intellectual Property Rights Service - The scope of the IPR in the service tax law specifically excludes copyrights. Therefore, the amounts earned under the agreements......
December 27, 2022 Case Laws Service Tax

Invocation of extended period of limitation - activity of direct selling agent on commission basis - The non-payment of service tax was purely a bona fide unawarenss......
December 27, 2022 Case Laws Service Tax

Work contract services - Scope of the term “consideration” - The impugned order which relies solely on the definition as contained in the Contract Act, for holding that.....
December 27, 2022 Case Laws Central Excise

Claim for monetization of the restored CENVAT credit - To accede to the plea of the appellant herein would be to discard the leviability of duty/tax on......
December 27, 2022 Case Laws VAT and Sales Tax

Deemed sale - transfer of right to use goods or not - inter-state transfer of goods - the owner of the cylinder is IOCL. The transport/supply does not fall within the......
December 27, 2022 Case Laws VAT and Sales Tax

Validity of suo-motu revision order - Admittedly, in the present case, it is the STO who has passed the assessment order under Section 42 of the OVAT Act which was......
December 27, 2022 Case Laws VAT and Sales Tax

Jurisdiction - validity of notices and orders of assessment/penalty under VAT Act - post GST era - The effect of the saving clause cannot be defeated on any of the......
December 26, 2022 Case Laws GST

Classification of goods - marine paint used on the hull of the ships - anti-fouling paint should be considered part of the ship or not? - The view taken by the Authority....
December 26, 2022 Case Laws GST

Cancellation of GST registration granted to the petitioner - It is a principle at the heart of administrative law that where the law requires a thing to be done in a......
December 26, 2022 Case Laws GST

Seeking grant of Regular Bail - fraudulent transactions - The Department seems content with the assumed position that Tobacco was not used in the smoking mixture, which.....
December 26, 2022 Case Laws Income Tax

Addition under the head ‘income from capital gains’ - when the assessee has relinquished her right in the land earmarked for common utility purpose in terms of......
December 26, 2022 Case Laws Income Tax

Levy of penalty u/s 271C - Whether appellant is entitled to immunity from penalty as the appellant has opted for VSVS in respect of order u/s 201(1)? - Since the dispute....

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

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F: Transfer of ITC without filing ITC-02

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