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Archive: 28 December 2023

Posts in 28 December 2023

Act of informing grounds of arrest to person arrested is due compliance of section 19 of PMLA

December 28, 2023 420 Views 0 comment Print

Supreme Court held that action of informing the person arrested about the grounds of arrest is sufficient compliance of Section 19 of the Prevention of Money Laundering Act (PMLA), 2002.

CESTAT having lack of jurisdiction on appeals against Orders of Commissioner (Appeals) on Duty Drawback; refund order was quashed

December 28, 2023 432 Views 0 comment Print

The order passed by CESTAT was without jurisdiction, the Revenue, thus, was right in observing that the refund order sanctioned in favour of the Firm pursuant to the order of CESTAT, was required to be reviewed.

CCIT has no jurisdiction if Income Tax refund claim exceeds Rs. Ten Lakhs: Kerala HC

December 28, 2023 393 Views 0 comment Print

Read about Punnorath Meethal Sankaran vs ITO case: Kerala HC sets aside order rejecting condonation of delay in filing income return. Jurisdiction issue in refund claims above 10 Lakhs.

Kerala HC Quashes GST Demand for Lack of Sufficient Opportunity

December 28, 2023 501 Views 0 comment Print

Read how Kerala High Court nullifies GST demand in Menacherry Lonappan Jayan vs State Tax Officer case. Ext.P5 order quashed due to violation of natural justice. Detailed analysis included.

No Open Market Raw Material Purchases Permitted with Duty-Free Import Authorization for Exports: Delhi HC

December 28, 2023 237 Views 0 comment Print

Read the Delhi High Court judgment on Rajesh Gupta & Ors. vs DGFT. No permission for open market raw material purchase when Advance Authorization allows duty-free imports.

Delhi HC Sets Aside DVAT Assessment Order due to Time Lag & Lack of Fair Hearing

December 28, 2023 507 Views 0 comment Print

The HC, in its judgment, expressed dissatisfaction with the substantial time gap between the petitioner’s hearing and the issuance of the impugned order. The court held that the order was liable to be set aside considering this time lag. Additionally, it emphasized that the officer who passed the order had not heard the petitioner, raising concerns about procedural fairness.

Mis-Declaration of Maida as Wheat for MEIS Benefit: CESTAT Upholds conditions for release of Seized Export Goods

December 28, 2023 180 Views 0 comment Print

Read the full text of the CESTAT Delhi order on C. L. International vs Commissioner of Customs. Analysis of mis-declaration of Maida as Wheat for MEIS benefit.

Withholding 10% Pension Unjustified: No Pending Departmental or Criminal Proceedings Against Petitioner

December 28, 2023 291 Views 0 comment Print

Madhya Pradesh HC criticizes withholding 10% pension in Basant Raikwar vs Commercial Tax Secretary. Full judgment analysis and implications

HC Orders GST Registration Restoration for Business at Non-Declared Principal Place

December 28, 2023 897 Views 0 comment Print

Delhi High Court directs GST registration restoration after physical verification for Roxy Enterprises as Appellant not able to intimate change of Address due to GST Registration Cancellation

Underreported Income & Misrepresentation: Bar to Section 270AA Application

December 28, 2023 969 Views 0 comment Print

Explore the Kerala High Court’s judgment on IBS Software’s plea for immunity under Section 270AA of the Income Tax Act. Detailed analysis of the rejection and legal implications.

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