Articles by this Author
Custom Duty

Custom Duty
Penalty u/s. 114A since covered under regulation 3 (2) (c) hence License for Private Warehouse u/s. 58 not granted
Corporate Law

Corporate Law
Recovery of arrear electricity duty demand set aside due to procedural flaw in OPDR proceedings
Corporate Law

Corporate Law
Petition dismissed due to lack of jurisdiction as alleged infringements occurred in Delhi and not in West Bengal
Company Law

Company Law
Shareholders have locus standi to file appeal u/s. 61 of IBC hence appeal maintainable
Income Tax

Income Tax
Granting non-exclusive broadcasting rights of feature films cannot be termed as ‘royalty’
Custom Duty

Custom Duty
Power of revocation of detention orders not vested with detaining authority under COFEPOSA Act
Income Tax

Income Tax
Reassessment dropped as tax paid on consolidated profit and hence no escapement of income
Excise Duty

Excise Duty
Re-agitating same issue which has earlier attained finality is against principles of Res Judicata
Custom Duty

Custom Duty
Customs duty exemption under notification 1/95-CE not granted as value addition condition not fulfilled
Company Law

Company Law
CIRP application u/s. 9 of IBC against Proto D Industries admitted as debt and default established
Goods and Services Tax

Goods and Services Tax
Recourse to adjudication u/s. 73 of GST Act on same objection is unconscionable
Corporate Law

Corporate Law
Liquidator entitled to forfeit Earnest Money Deposit deposited for participating in auction
Service Tax

Service Tax
Invocation of extended period not justified as inadmissible Cenvat Credit duly reflected in return
Corporate Law

Corporate Law
