Home Highlights August 2012 Year 2012 This

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1. Power of review of Commissioner (Appeals) order or order of Principal Commissioner/ Commissioner as an adjudicating authority vests with the Committee of Commissioners...

2. Maintainability of appeal - approval committee did not consist of two Chief Commissioners of Central Excise - The said power is exercised by the Committee of Chief...

3. Maintainability of Revenue appeal - the decision of Committee of Commissioners or Chief Commissioners as the case may, be is a sine qua non for a legitimate appeal to be...

4. Maintainability of the appeal - validity of review order was signed separately by the two members of the Committee of Commissioners - It is submitted that the review...

5. The role of the Tribunal is, limited to only ascertaining as to whether or not the Committee of Commissioners (comprising of duly authorised officers) has taken a...

6. Reopening of assessment u/s 147 - doubtful transactions of foreign remittances - The writ applicant in its own way has tried to explain while putting forward its...

7. Judicial discipline - We are surprised as to how the Committee of two Commissioners has not only concluded that the Commissioner (Appeals) does not have to follow...

8. The document outlines the roles and responsibilities of various statutory committees within a depository. The Member Committee (MC) handles membership admissions,...

9. The High Court dealt with the maintainability of a petition concerning the non-constitution of an Appellate Tribunal and the jurisdiction and authority of the Assistant...

10. The High Court examined the grievances of an assessee against the Assessment Officer's rejection of their claim for High-Pitch scrutiny assessment without providing...

11. The Principal Commissioner or Commissioner having jurisdiction over transfer pricing matters has been empowered, effective April 1, 2022, to invoke revisionary action...

12. Impleading of the Jurisdictional Commissioner as another respondent alongwith Commissioner (Adjudication) - The Tribunal examined Rule 12 of the CESTAT Procedure Rules,...

13. Liability of service tax / GST - service rendered to Haj pilgrims - Discrimination between HGOs and the Haj Committees - The Haj Committees are the agencies and...

14. Specifies Jurisdiction of Chief Commissioner of Customs and Commissioner of Customs (appeals) - Notification

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