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Archive: 02 January 2024

Posts in 02 January 2024

Custody of accused was not illegal as production warrant was issued for the said accused on the same date of hearing

January 2, 2024 1533 Views 0 comment Print

When the accused was not produced before a Court on the date of hearing and no production warrant was issued for the said accused on the same date of hearing but was issued subsequently, the custody of the accused would not be in continuum and for the break period, it might be illegal.

Inspection, Search and Seizure (Section 67) of CGST Act, 2017

January 2, 2024 8652 Views 0 comment Print

Explore Section 67 of CGST Act, 2017 on inspection, search & seizure powers. Learn about proper officer authority, legal challenges, and key provisions for businesses.

SoP for Determination of Net Quantity in Packaged Edible Oils and Fats

January 2, 2024 606 Views 0 comment Print

Explore the Legal Metrology rules for determining the net quantity of edible oils & fats in packages Learn the procedures, equipment and guidelines for compliance

CESTAT quashes Duty Demand: No Proof of Price Influence in Party Relationship

January 2, 2024 246 Views 0 comment Print

CESTAT Hyderabad quashes differential duty demand against KRIBHCO, citing lack of evidence for price influence in OMIFCO relationship. Full text of the order.

HC explains Implications of Notice Issuance via Post or Email under Section 149

January 2, 2024 2508 Views 0 comment Print

Explore legal nuances of a disputed Income Tax notice in Subramaniam Rohini vs ITO case. Learn about digital signatures, communication timelines, and relevant court judgments

Section 45(3): Year of chargeability is year in which transfer takes place

January 2, 2024 2694 Views 0 comment Print

Gain insights into ITAT Mumbai’s ruling on DCIT Vs Abdulsattar Suleman, emphasizing the non-taxability of capital gains from land transfer to a partnership firm for AY 2013-14.

Non-payment of Consideration: Impact on GST and Income Tax

January 2, 2024 3450 Views 0 comment Print

Explore consequences of non-payment of consideration in business, covering GST and Income Tax perspectives. Understand rules, reversals, and implications for entrepreneurs.

Enforce Maternity Benefits Act: HP High Court Upholds Women’s Fundamental Right to Motherhood

January 2, 2024 618 Views 0 comment Print

Himachal Pradesh High Court’s recent landmark judgment emphasizes the fundamental right of women to become mothers, urging strict enforcement of Maternity Benefit Act provisions.

IBBI suspends IP for delegating his duty of representing in judicial proceedings

January 2, 2024 816 Views 0 comment Print

IBBI suspends the registration of Insolvency Professional for a period for one year as he delegated his duty to represent the CD in judicial, quasi-judicial proceedings and finds him in contravention of sections 25(2)(b) and 208(2)(a) of the Code, regulation 27 of the CIRP Regulations, regulation 7(2)(a) and (h) of the IP Regulations read with clause 1, 3, and 5 of the Code of Conduct.

Penalty Order: Vishvjyoti Trading Ltd. Violation of Section 137, Companies Act, 2013

January 2, 2024 138 Views 0 comment Print

Government of India issues penalty order under Section 454 for violation of Section 137 by Vishvjyoti Trading Ltd. Detailed analysis of the case and penalties imposed.

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