Home Highlights April 2016 Year 2016 This

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1. The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

2. Revocation of CB license - forfeiture of the security deposit - imposition of penalty under Regulation 18 of CBLR 2018 - The tribunal held that the time limits...

3. Time limit to pass assessment u/s. 92CA(3) - Transfer pricing adjustments - After thorough consideration of the statutory provisions and legal arguments presented by...

4. condonation of delay in filing appeal before the Commissioner of Customs (Appeals) - time limit prescribed u/s 149 - The appellant's appeal challenging the rejection of...

5. Cancellation of the Custom Broker licence - forfeiture of security deposit - It can be seen that the timelines as prescribed under various Regulations in CBLR 2018, have...

6. Impugned proceedings u/s 147 were held invalid as the notice u/s 148 was issued beyond the time limit prescribed u/s 149. The Tribunal interpreted the amended provisions...

7. Customs broker's license suspension case involving violations of Regulations 10(d) and 10(e) of Customs Brokers Licensing Regulations (CBLR), 2018. Gross mis-declaration...

8. Refund Claim u/s 104 of the Finance Act, 2017 - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the...

9. Refund of Service tax - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the procedure prescribed u/s...

10. Delay in filing of stay application - There is no time limit prescribed for filing of stay application - where the appeal is filed in time, stay application should be...

11. Action against the Customs Broker (CB) - Time limitation - enquiry report was submitted after expiry of 90 days - The intention of CB to not to enable the Department to...

12. Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

13. Prescribed Time Limit - Relaxation of Certain Provisions of Specified Act - Time limit for issuing notices, passing orders, filing of ITR and returns etc. - Notification

14. Revocation of CHA License - Merely, that the appellant has filed appeal against earlier invocation of licence, could not extend statutory time limit as prescribed under...

15. Prescribed time-limit of 6 months in passing order u/s 154(8) of Income-tax Act, 1961 to rectify any mistake apparent from record must be followed strictly.