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Archive: 25 October 2022

Posts in 25 October 2022

Collector cannot blacklist manpower service provider without hearing him properly

October 25, 2022 669 Views 0 comment Print

Mind Mart Vs State Of Odisha & Anr. (Orissa High Court) he core issue involved herein involving the impugned order involving the Petitioner has been blacklisted from providing manpower in respect of the Jajpur District if suffers on account of natural justice and further if based on justified ground ? Keeping in view the contentions […]

CESTAT must check That Notice Was Properly Served before Passing Order

October 25, 2022 1029 Views 0 comment Print

Dipali Electronics Pvt. Ltd Vs Union of India (Bombay High Court) In our view, when Petitioner has been accused of having played role in the procurement of electronic systems and parts for manufacture of automated teller machines and Petitioner has been imposed penalty of Rs.Seventy Five Lakhs under Section 112 of the Customs Act, 1962 […]

Addition for Bogus Purchases on mere Presumption without any supporting material not valid

October 25, 2022 2403 Views 0 comment Print

Euro Diamonds Pvt. Ltd. Vs ITO (ITAT Mumbai) We noticed that the assessing officer has made the impugned addition on the basis of generalised information given by investigation wing that M/s Bhanwarlal Jain group is engaged in the business of providing accommodation sales bills without actually supplying the goods. There is no material on record […]

HC allows rectification of Mistake of GSTIN in bills of entries

October 25, 2022 2385 Views 0 comment Print

Hindustan Unilever Limited Vs Union of India And Ors (Bombay High Court) Petitioner is impugning an order dated 29th October 2021 passed by respondent no.3 rejecting petitioner’s application for amendment of the 13 bills of entry that petitioner had filed when importing certain goods. It is petitioner’s case that in the bills of entry as […]

No assessment can be framed against a non-existing entity or a dead person

October 25, 2022 2607 Views 0 comment Print

Vikrant Anthony Joseph Vs ITO (Gujarat High Court) Law is well settled that unless the heirs and legal representatives of the deceased assessee could be said to have been submitted to the jurisdiction of the assessing officer and have participated in the assessment or re-assessment proceedings, notice to the dead assessee and commencement of assessment […]

क्या शेयर बाजार में निवेश बेहतर: क्या करें निवेशक

October 25, 2022 1293 Views 0 comment Print

बढ़ती मंहगाई, बेरोज़गारी और कमजोर विकास की दर के बीच बढ़ता शेयर बाजार सोचने पर मजबूर करता है कि क्या शेयर निवेश अभी भी बेहतर है. खासकर ऐसे वक्त जब वैश्विक स्थिति डांवाडोल है, बाजार मंदी का संकेत दे रहे हैं और विदेशी निवेशक भारतीय बाजार से पैसा निकाल रहे हैं. भारी उथल पुथल चारों […]

Recovery under GST without issuance of SCN is not permissible

October 25, 2022 13524 Views 1 comment Print

Hence, recovery under GST may be initiated straightaway under sec 79 of the CGST Act (i.e. through various modes like detaining/selling goods belonging to defaulter which are under control of the department, garnishee proceedings, distaining and selling of movable or immovable property belonging to the defaulting person, etc.) without even resorting to issuance of SCN under sec 73 (Non-Fraud Cases) or sec 74 (Fraud Cases) of the CGST Act.

Commutation value for Government servant whose date of birth is first of a month and who retires on afternoon of last day of preceding month

October 25, 2022 2256 Views 0 comment Print

Clarification regarding commutation value for Government servant whose date of birth is the first of a month and who retires on the afternoon of the last day of the preceding month-reg

Clarification regarding Dearness Relief payable on Original Basic Pension

October 25, 2022 900 Views 0 comment Print

It is clarified that dearness relief is payable on the original basic pension before commutation or such basic pension before commutation as revised on implementation of recommendations of Pay Commission etc. and not on the pension as reduced after deduction of commuted pension.

Deduction of commuted pension from pension revised in implementation of recommendations of Pay Commission

October 25, 2022 1389 Views 0 comment Print

What amount shall be deducted from pension in cases where the pension is subsequently revised on implementation of recommendations of Pay Commission, etc.

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