Home Highlights May 2015 Year 2015 This

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1. The assessee challenged the penalty imposed u/s 271(1)(c) for short credit of sale consideration received from the sale of copyrights and cable rights. The issue...

2. Jurisdiction - power of Additional Director General of DRI to issue SCN - Penalties were imposed under section 114, 114A and 114 AA of Customs Act - The SCN under...

3. Penalty u/s 271AAB - Defects in the notice issued u/s 274 - CIT(A) reduced the penalty to 10% applying provisions of Section 271AAB(a) of the Act as against penalty...

4. CESTAT Mumbai held that confiscation of imported goods and imposition of penalty u/s 112(a) of Customs Act for forged Special Import Licenses lacked clear evidence...

5. Scope and validity of opinion of the Advisory Board - the nature of opinion given by the Advisory Board is neither judicial nor quasi judicial; that it would be...

6. The High Court held that the impugned Press Release by the Ministry of Finance, purporting to direct judicial and quasi-judicial authorities to classify all...

7. Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

8. Penalty u/s 272A(2)(g) was levied for not issuing TDS certificates in Form 16A to deductees on time. The issue pertained to the period of limitation for issuing the...

9. Imposition of cost by CESTAT on grounds of quality of adjudication order - CBEC issues Instruction

10. Imposition of penalty - Penalty cannot be imposed if there is no malafide on part of importer, no tests have been carried out and no expert opinion has been obtained - AT

11. Jurisdiction of Additional CIT - The Standing Counsel should understand that this Tribunal is not to decide the mercy petition but has to decide the issue before it in...

12. The Madras High Court considered the issue of personal hearing notice u/s FEMA 1999. The Court held that Rule 4(3) does not require the reasoned opinion to be...

13. Quantum of levy of penalty - petitioner points out that 100% penalty was imposed although the show cause notice was issued u/s 73 - The High Court held that, it is clear...

14. Levy of penalty - Profiteering - purchase of flat - It is apparent from the perusal of Section 122 (1) (i) that the violation of the provisions of Section 171 (1) is not...

15. Violation of judicial discipline - The Additional Director of DRI and the adjudicating authority effectively said that the Tribunal was not correct. If it be their...