Home Highlights April 2018 Year 2018 This

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1. Waiver of interest u/s 215 - if the AO is not diligent enough and does not complete the assessment within the said period of one year, any interest liability for the...

2. Release of detained imported goods - Coated Paper Sheets - it is directed that the appellants to release the goods on condition the respondent executing a bond for the...

3. Continuation of Criminal Proceedings - matter is pending for adjudication - The proceedings initiated against these petitioners are kept in abeyance till the disposal of...

4. 100% EOU - The condition of installation of capital goods within one year was, thus, made applicable both for goods which are imported duty free as well as procured duty...

5. Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held...

6. GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods...

7. One to one co-relation - No requirement of one to one co-relation of inputs and output so long as inputs are not used for manufacture of exempted goods - Within the...

8. Adjudication Order penalized under FEMA - Writ of Mandamus to foreclose fixed deposit created by first respondent using petitioners' money and direct Bank to release...

9. Appointment of Arbitrator in applications - notified claims or not - Section 11(6) of the Arbitration Act - It is observed that the learned Arbitrator shall first decide...

10. Condonation of delay - revision u/s 264 - as the order u/s 143(1) came to be passed within this one year itself, writ petitioner had taken the first step to have income...

11. Petitioner challenged notices issued in Form GST MOV-01 and MOV-07 for not generating e-invoices during transfer of PETN explosives. Court held that petitioner undertook...

12. Prevention Detention Order - Smuggling of gold - the order of detention passed for more than two grounds and if one of the grounds is not applicable or vague or...

13. Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of...

14. Plaintiff contended defendants have no real prospect of successfully defending suit claim. Court held limitation issue raised by defendants requires further examination...

15. For one refund claim there cannot be more than one show cause notice and one adjudication order. It is not permitted to Revenue to reject the refund claim on one ground...