Home Highlights January 2013 Year 2013 This

You may also like:

1. Validity of order of passed by the Revisional authority - The respondent authorities acting as quasi judiciary authority by invoking the power under statute are expected...

2. Prohibition Benami Property Transactions - change of the Adjudicating Authority - The Court further finds its unable to either countenance or discern an indefeasible...

3. TPA - whether AO should have decided the issue of international transaction himself instead of referring it to Transfer Pricing Officer as the quantum of International...

4. Existence of an an oral agreement does not mean it is a concluded contract which could be enforced by law - HC

5. MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST

6. Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental...

7. The court found that the factual position was not in dispute. The authority made assessments for the financial years 2017-18 and 2018-19 based on an intelligence report....

8. Cross-empowerment under section 4 of I.G.S.T. Act 2017 and section 6 of C.G.S.T. Act 2017 merely means that State Authorities empowered under the U.P.G.S.T. Act 2017 can...

9. The CESTAT held that the revenue authorities cannot adopt an inconsistent stand in subsequent proceedings when the facts are identical, unless there is a change in law....

10. Release of goods alongwith conveyance - It is expected that the writ applicant to file his reply to the showcause notice and appear before the authority in the...

11. The Authorities of the State are not expected to take advantage of a citizen / assessee’s ignorance. - It is not open to the Authority to ignore the evidence /...

12. Validity of an Ordinance which levied an additional sales tax @ not exceeding to 3% of the gross turnover - Ordinance was withdrawn in 1995 - The Court is unable to...

13. The meaning of the expression ‘habitually resident’ is similar in meaning to ‘ordinary resident’

14. Binding nature of Tribunal Order - Principle of “consistency” - Not only the Tribunal but all the Authorities subordinate to it are bound to follow and comply with the...

15. Penalty levied u/s. 272A (1)(c) - non compliance with summons issued under section 131(1A) - ignorance of law is certainly no excuse for a default committed but, at the...