Sponsored
    Follow Us:

Archive: 06 April 2022

Posts in 06 April 2022

Remand Order Cannot Be Passed As A Matter of Course: SC

April 6, 2022 7344 Views 0 comment Print

Nadakerappa Vs Pillamma (Supreme Court of India) The Division Bench, without assigning any cogent reasons, has set aside the order of the learned Single Judge and has remanded the matter to the Land Tribunal. It is settled law that the order of remand cannot be passed as a matter of course. An order of remand […]

No Penalty on Importer for Error by Shipper/Exporter in Bill of Entry

April 6, 2022 1446 Views 0 comment Print

Callmate India Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi) CESTAT finds that there is no case of deliberate mis-declaration made out on the part of the Appellant importer. The Bill of Entry had been filed as per the packing list and Bill of Lading. Further, the Shipper/Exporter have accepted their mistake, there being error […]

Non-appearance gives rise to presumption that assessee had nothing to rebut to findings of AO

April 6, 2022 927 Views 0 comment Print

SH. Inder Pal Singh Bedi Vs ACIT (ITAT Delhi) Bench is of considered opinion that a presumption of truth is attached to the record of proceedings conducted by public authorities as reflected in their orders though the same is rebuttal. The assessee had the opportunity to rebut the findings of Ld. Assessing officer with regard […]

Myth and Reality of Agri Loan Waiver

April 6, 2022 1557 Views 0 comment Print

For getting agriculture gold loan up to Rs.2 lakhs from Banks, there is no requirement to prove that the borrower is an agriculturist. Anybody can avail this loan for which two percent subsidy is given by the central government on the belief that the borrower is an agriculturist and the loan is utilised for agricultural […]

Partner of Firm who Attended Survey cannot Dispute Stock Quantity recorded during survey at later stage

April 6, 2022 474 Views 0 comment Print

The only dispute has been raised by the counsel for the applicant before this Court is only that the estimate of 40 tons has wrongly been recorded by the authorities; whereas, no actual weightment was made by the surveying authority.

Deemed Section 12AA registration of Trust if no Registration Refusal within 6 Months

April 6, 2022 2499 Views 0 comment Print

Jaibharat Mandal Ramlila and Dharmshala Society Vs ITO (ITAT Delhi) Learned counsel for the assessee insisted that in the absence of any order of refusal of registration by the Competent Authority, the assessee trust may be treated as deemed to have been registered u/s 12AA of the Act. In support of this deposition learned counsel […]

CGST ghaziabad arrested mastermind of GST fraud of Rs. 783 crs

April 6, 2022 3207 Views 0 comment Print

CGST ghaziabad arrested the mastermind in follow up of an earlier case involved in GST fraud of Rs.783 crs. in value & fake ITC of approx 137 crs. by creating 76 bogus firms in connivance with 2 other persons using multiple PAN, mobile no etc. 3 persons have been arrested so far. PRESS NOTE CENTRAL […]

VAT: Recovery Proceedings initiation before Expiry of Time for Filing Appeal is Impermissible – Kerala HC

April 6, 2022 2682 Views 0 comment Print

K.T. Joseph Vs Deputy Commissioner of State Tax (Kerala High Court) Disposing writ petition in K T Joseph Vs. Deputy Commissioner of State Tax & Ors, the Hon’ble high Court of Kerala has observed that initiating recovery proceedings even before the expiry of the said period will make the appeal practically redundant. The petitioner herein […]

Arbitrator Appointment cannot be challenged under Section 14 of A&C Act

April 6, 2022 3834 Views 0 comment Print

Sacheerome Advanced Technologies (SAT) Vs NEC Technologies Pvt. Ltd. (NECI) (Delhi High Court) In the present case, the petitioner did not make any application challenging the appointment of learned Arbitrator under Section 13 of the Arbitration and Conciliation Act, 1996 (A&C Act); it filed an application styled as under Section 16 read with Section 14(1)(a) […]

Sale deed executed without authorisation in Power of Attorney is invalid: SC

April 6, 2022 4728 Views 0 comment Print

Mrs. Umadevi Nambiar Vs Thamarasseri Roman Catholic Diocese (Supreme Court of India) As a matter of plain and simple fact, deed of Power of Attorney did not contain a clause authorizing the agent to sell the property though it contained two express provisions, one for leasing out the property and another for executing necessary documents […]

Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031