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Archive: 20 November 2024

Posts in 20 November 2024

Course on Mastering GST Sections Effortlessly with Memory Techniques!

November 28, 2024 6054 Views 0 comment Print

Simplify GST learning with memory techniques. Join live sessions, master CGST sections, and retain knowledge effortlessly. Register now for practical GST mastery!

Department failed to discharge burden of proof for classifying ECU under 8708 9090: CESTAT Chennai

November 20, 2024 360 Views 0 comment Print

M/s. Hyundai Motor India Limited, Kanchipuram (HMIL), are engaged in the manufacture of passenger motor cars, under the brand name of “Hyundai”. They import various parts and accessories of passenger motor cars through Chennai ports.

Seniority of GST Officer to be reckoned from from Initial Appointment date, Not Confirmation

November 20, 2024 375 Views 0 comment Print

Orissa High Court held that once an incumbent is appointed to a post according to the rules, his seniority has to be reckoned from the date of the initial appointment and not according to the date of confirmation, unless the rules provide otherwise.

Fresh application u/s. 11(6) of Arbitration and Conciliation Act not maintainable as no liberty granted at the time of withdrawal of first application

November 20, 2024 270 Views 0 comment Print

Supreme Court held that fresh application under section 11(6) of the Arbitration and Conciliation Act, 1996 is not maintainable in the absence of any liberty being granted at the time of withdrawal of the first application.

Corporate debtor to be taken in liquidation due to non-implementation of resolution plan even after lapse of 5 years

November 20, 2024 246 Views 0 comment Print

Supreme Court held that jurisdiction under Article 142 of the Constitution of India invoked due to non-implementation of approved resolution plan even after five years of the approval. Accordingly, it is directed that the corporate debtor be taken in liquidation.

Officers of DRI entrusted to issue notice for recovery of duty u/s. 28 of Customs Act: Supreme Court

November 20, 2024 273 Views 0 comment Print

Supreme Court held that officers of DRI are entrusted with the functions of proper officer and thus has jurisdiction to issue show cause notices for recovery of duty under section 28 of the Customs Act, 1962.

Scope of inquiry u/s. 11 of Arbitration and Conciliation Act is limited: Supreme Court

November 20, 2024 324 Views 0 comment Print

Supreme Court held that the scope of inquiry under Section 11 of the Arbitration and Conciliation Act, 1996 is limited to ascertaining the prima facie existence of an arbitration agreement. Thus, appeal allowed due to existence of arbitration agreement.

Understanding volatility in stock prices and ways to manage it

November 20, 2024 741 Views 0 comment Print

Learn about stock price volatility, its causes, and effective strategies like diversification, hedging, and informed investing to manage market fluctuations.

Amount received in advance leviable to tax in the year of its collection: Madras HC

November 20, 2024 1644 Views 1 comment Print

The First Appellate authority further directed the assessing authority to reopen the assessment proceedings for the A.Y. 2010-11 and from 2012-13 onwards to disallow the set off of the claim of unabsorbed depreciation computed from 1998-99 onwards.

Direction of reopening by appellate authority without any material untenable: Kerala HC

November 20, 2024 420 Views 0 comment Print

The First Appellate authority further directed the assessing authority to reopen the assessment proceedings for the A.Y. 2010-11 and from 2012-13 onwards to disallow the set off of the claim of unabsorbed depreciation computed from 1998-99 onwards.

Customs Notification No. 82/2024: Updated Border Haat Goods List

November 20, 2024 306 Views 0 comment Print

Ministry of Finance revises Customs Notification No. 63/1994, defining goods permitted for clearance at specific Border Haats.

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