Articles by this Author
Goods and Services Tax
Goods and Services Tax
Writ not entertained as option to file a statutory appeal to Appellate Tribunal available
Goods and Services Tax
Goods and Services Tax
Recovery made without any order quantifying amount of tax payable is without authority of law
Income Tax
Income Tax
When public servant makes demand & bribe giver accepts & pays, it is obtainment u/s 13(1)(d) of P.C. Act
Custom Duty
Custom Duty
Time limit for issuance of notification imposing anti-dumping duty extended by section 6 of the 2020 Act
Custom Duty
Custom Duty
Tariff item 8523 don’t offer scope for inclusion of software of any type in residual entry ‘others’
Goods and Services Tax
Goods and Services Tax
Irregularity in service of order irrelevant when appellant had knowledge of order passed: SC
Corporate Law
Corporate Law
IBC: Financial debts from different work order to be clubbed to evaluate minimum threshold limit
Custom Duty
Custom Duty
Exemption under 30/2004-CE not available if new conditions under notification not satisfied
Custom Duty
Custom Duty
Mere suspicion in import/export cannot be ground to suspend license of Customs Broker
Income Tax
Income Tax
Condonation of delay for condoning huge delay not granted for non-satisfying reasons
Income Tax
Income Tax
Matter restored because of absence of necessary verification by AO and non-cooperation by assessee
Custom Duty
Custom Duty
Classification of goods cannot be altered as some parts imported and cleared under separate BOE
Custom Duty
Custom Duty
Imports of Motor Spirit/ High Speed Diesel assessable on actual receipt in shore tank
Income Tax
Income Tax
