Articles by this Author
Custom Duty

Custom Duty
Penalty u/s. 112 of Customs Act quashed as appellant’s role in over-invoicing not proved with corroborative evidence
Goods and Services Tax

Goods and Services Tax
Matter remanded as petitioner was unaware about GST notice uploaded on GST portal
Income Tax

Income Tax
Reassessment notice u/s. 148 without DIN is invalid and non-est
Custom Duty

Custom Duty
Penalty u/s. 112(b)(i) of Customs Act quashed as no evidence established that gold bars were smuggled
Goods and Services Tax

Goods and Services Tax
Central and State Tax Authorities both cannot conduct audit on same subject matter: Section 6(2)(b) of CGST Act violated
Goods and Services Tax

Goods and Services Tax
Cancellation of GST registration for non-compliance of some procedural requirements not justifiable
Goods and Services Tax

Goods and Services Tax
Assessment order under GST quashed as passed beyond show cause notice
Income Tax

Income Tax
Opportunity of being heard granted as assessment completed on best judgement due to non-response by petitioner
Income Tax

Income Tax
Reopening u/s. 148 quashed as genuineness of loan already established
Custom Duty

Custom Duty
Shore tank quantity to be considered for levy of customs duty in case of bulk liquid cargo
Goods and Services Tax

Goods and Services Tax
Attachment of account and retention of fund after pre-deposit u/s. 107 of GST Act is not tenable
Corporate Law

Corporate Law
Retrospective withdrawal of purchase tax subsidy granted to sugar mill is not lawful
Excise Duty

Excise Duty
Simultaneous appeal u/s. 35-G(2)(a) and application u/s. 35-C(2) not tenable: Compost import for consuming judicial time
Corporate Law

Corporate Law
