Home Highlights April 2016 Year 2016 This

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1. The High Court found a violation of natural justice as the show cause notice lacked details of hearing. Referring to legal precedents, the Court emphasized the...

2. Attachment of property - eviction notice provides only ten days time to the petitioner to vacate the subject property - Even if there is a defect or omission in the...

3. Language employed in Section 36(1)(viia) of the Act is clear and unambiguous. It is well established Rule of interpretation stated by LORD CAIRNS that “if the person...

4. Reimbursement of service tax - works contract - It is clear that irrespective of the fact who has to pay the service tax under statute, the parties by contract can fix...

5. Discretionary power for imposition of penalty - Penalty is not prescribed for mechanical imposition because law permits such a levy. It is well settled legal position...

6. It is by now well settled that in a taxing statute there is no scope of any intendment and the same has to be construed in terms of the language employed in the statute...

7. Overriding effect of specific provision over general provision - In terms of the specific provision, barn is exigible to sale tax @ 4% Where the tax statute is clear,...

8. Notices issued u/s 148 of the Income Tax Act for reassessment proceedings related to international tax charges must comply with the mandatory faceless procedure...

9. A taxing statute is to be strictly construed. In a taxing statute, one has to look merely what is clearly said in the provision. There is no room for any intendment....

10. It is a well-settled principle of statutory interpretation of a taxing statute that a subject will be liable to tax and will be entitled to exemption from tax according...

11. Levy of penalty on Customs Broker - Forfeiture of the security deposit - Role of the employee of the CB - illegal export of prohibited goods - Tribunal held that,...

12. Regulations for SR equity shares - "SR equity shares" means the equity shares of an issuer having superior voting rights compared to all other equity shares issued by that issuer.

13. Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

14. Can an appeal be filed beyond the time period prescribed u/s 107 (4) of the CGST Act, 2017? - The Central Goods and Services Tax Act is a special statute and a...

15. Stay petition - payment of 20% of the disputed demand - As a creature of the statute, on whom the discretionary power is conferred, the authority cannot abdicate his...