Home Highlights December 2015 Year 2015 This

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1. Institutional Mechanism for Forming Departmental View on Contentious Legal Issues - Order-Instruction

2. Levy of service tax - Works contract services - demand on the basis of 26AS statements - it is found that the show cause notice was issued in violation of instruction...

3. Binding effect of instruction of CBDT on AO - In view of the guidelines issued by the CBDT in Instruction No.3/2003 the Tribunal was right in observing that by not...

4. Instructions for enabling Internal Control Mechanism for Refunds in GST - SGST - A committee of officers was constituted - These instructions are issued based upon the...

5. Disallowance of SWAP loss under section 37(1) - As for the CBDT instructions, it is only elementary that any instructions issued by the CBDT cannot bind the assessee...

6. The High Court addressed the issue of extension of limitation for assessment u/s 74 or issuing Show Cause Notice (SCN) as per Notification No. 09/2023 by CGST...

7. Dishonor of Cheque - petitioner has issued stop payment instructions to the banker - Once it was held that the cheque pertains to the account of the petitioner and that...

8. This public notice amends Appendix 2Y of the Foreign Trade Policy 2023 to exempt goods imported under Advance Authorisation, EOU, and SEZ schemes from mandatory Quality...

9. Conversion of limited scrutiny into complete scrutiny - As per the CBDT instructions, only upon conversion of such case to complete scrutiny after following the...

10. Provisional assessment on the bills of entry - The non-generation of a DIN is fatal to the communication itself. Section 151A of the Act enables the Board to issue...

11. Scope of the instructions issued by the CBDT - Exercise of power us/ 119 - A perusal of the said instruction shows that this is practically a search and seizure manual...

12. Failure to issue detention order within 7 days from the date of detention / seizure - the GST Department does not recognise the concept of ‘working day’ and ‘holiday’...

13. Instructions/Guidelines regarding procedures to be followed during Search Operation - Instructions

14. Instructions regarding Income limits for assigning cases to Deputy Commissioners/Assistant Commissioners/ITOs - Order-Instruction

15. Instruction No. 15/2024-Customs, issued by the Central Board of Indirect Taxes and Customs, mandates the transition of Duty Drawback payment process to the Public...