Refund of Service Tax Cenvat credit was denied without issue of any show cause notice. Such an order is not sustainable in law.
Rule 3(7)(a) of Cenvat Credit Rules (CCR) applies only the duty has been paid at the concessional rate prescribed in Serial No. 2 of Notification No. 23/2003-CE dated 31/03/2003.
Riya Sunil Jain Vs ITO (ITAT Mumbai) A.O has come to the conclusion that cash deposited in the bank account of the assessee has no connection with tuition income received by her. Therefore, the AO treated the cash deposited during the demonetization period appearing in the bank account as unexplained money u/s 69A of the […]
Detaining ATM machines of Licensee by Municipal Corporation was totally high handed & We do not approve of such action- HC
HC court is mystified as to how an direction to de-seal and restore water connection could be incorporated without officer having read the same in first place.
Kumar Ram Ranjan Singh Vs State of Bihar (Patna High court) The instant writ petition has been filed under Article 226 of the Constitution of India seeking multifarious reliefs. The petitioner essentially is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal (hereinafter referred to as “Tribunal”) under Section […]
Explore the comprehensive Master Circular on Deendayal Antyodaya Yojana – National Rural Livelihoods Mission (DAY-NRLM) by RBI. Learn about financial assistance, eligibility criteria, and role of banks
Amending Customs Notifications to implement the Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders notified by DGFT Vide Notifications No. 32/2023-Customs Dated: 26th April, 2023 MINISTRYOF FINANCE (Department of Revenue) Notifications No. 32/2023-Customs |Dated : 26th April, 2023 G.S.R. 316(E).—In exercise of the powers conferred by […]
Inderjit Singh Mann Vs ACIT (ITAT Chandigarh) The assessee has filed copy of the sale deed dated 19.2.2009 in the paper book in which it is specifically mentioned that assessee received various advances from the purchasers on different dates in the year 2007 before execution of sale deed. According to the chart prepared by the […]
Once the documents clearly establish the name of the consignor, who is a registered dealer in the State, the proceedings should have been initiated against the owner of the firm instead of the driver, so as to enable him to respond to the notice.
