"28 March 2021" Archive - Page 3

Tripura HC allows benefit of excise duty exemption notification even when final product was exempt from basic duties

Union of India Vs S Dharampal Satyapal Ltd. (Tripura High ourt)

Union of India Vs S Dharampal Satyapal Ltd. (Tripura High Court) Whether the Customs, Excise and Service Tax Appellate Tribunal was right in law in interpreting provisions of Rule 6(1) and 6(4) of the Cenvat Credit Rules, 2004 and thereby giving benefit of exemption notifications in favour of the respondent-assessee, ignoring the contenti...

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National Bank for Financing Infrastructure and Development Act, 2021

No. 17 of 2021 28/03/2021

(1) This Act may be called the National Bank for Financing Infrastructure and Development Act, 2021. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act and a...

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Mines and Minerals (Development and Regulation) Amendment Act, 2021

Notification No. 16 of 2021 28/03/2021

(1) This Act may be called the Mines and Minerals (Development and Regulation) Amendment Act, 2021. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint; and different dates may be appointed for different provisions of this Act and any reference in any such provision to ...

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The National Commission For Allied And Healthcare Professions Act, 2021

No. 14 OF 2021 28/03/2021

(1) This Act may be called the National Commission for Allied and Healthcare Professions Act, 2021. (2) It shall come into force on such date as the Central Government may, by notification, appoint; and different dates may be appointed for different provisions of this Act and any reference in any provision to the commencement of this Act ...

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Staff shortage due to merger is sufficient cause for Delay in Filing Appeal

State Bank of India Vs ITO (ITAT Bangalore)

The assessee herein is one of the branches of M/ State Bank of Travancore, which has since been merged with M/s State Bank of India. It is stated that there was shortage of staff and domain expertise in taxation. On examination of reasons furnished by the assessee in a liberal manner, in our view, the reasons given by assessee for delay i...

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GST Default: Bail condition of payment of 100% of disputed Tax is Harsh: HC

Amit Kumar Kataria Vs State Of U.P (Gujarat High Court)

Amit Kumar Kataria Vs State of U.P (Gujarat High Court) This Court is of the view that conditions for grant of bail ought not to be so strict as to be incapable of compliance, thereby making a grant of bail illusory. The conditions while granting bail should be reasonable, so that it may not frustrate […]...

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HC dismisses Bail condition of 50% payment for alleged GST default

Neeraj Ramkumar Tiwari Vs State of Gujarat (Gujarat High Court)

Neeraj Ramkumar Tiwari Vs State Of Gujarat (Gujarat High Court) On 03.09.2020, the petitioner filed Criminal Misc.Application No.12831 of 2020 for bail under Section 439. However, pending the bail application, statutory period of 60 days for registering the complaint under the provisions of the GST Act had expired and therefore, on 28.09....

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No section 271AAB penalty on admitted and Surrendered Income

Ashish Mittal Vs DCIT (ITAT Delhi)

Ashish Mittal Vs DCIT (ITAT Delhi) The Ld. AR submitted that the Assessing Officer has not contemplated the proper penalty notice as per the provisions of Section 271AAB. The Assessing Officer was not correct in imposing the penalty u/s 27 1AAB as the assessee has surrendered the income and also paid taxes accordingly The insertion [&hell...

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Delay at the end of the ARA may frustrate the investigation: HC

M/S Sdb Diamond Bourse Vs Union Of India (Gujarat High Court)

M/S Sdb Diamond Bourse Vs Union Of India (Gujarat High Court) Mr.Vyas is right to a certain extent that the issues raised by the writ­ applicants before the ARA have been gone into by the Commissioner in the Order in Original. In other words, the Authority, in its order dated 16th July 2020, has adjudicated […]...

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HC dismisses condonation request made without submitting relevant evidence

Kesaav Ply N Laminates Vs Assistant Commissioner (ST) Choolai Assessment Circle (Madras High Court)

The present writ petition has been filed on 08.12.2020 with a delay of 1282 days. The entire blame for the delay has been placed at the door step of the tax consultant, who, according to the petitioner had prepared an appeal against the impugned order and, the petitioner believed, would file the same. The petitioner states that it could n...

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