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Service of fixed term employee for misconduct cannot be terminated without affording any opportunity of hearing

November 26, 2020 3279 Views 0 comment Print

The Gujarat High Court ruled that Termination of service of an employee for misconduct, even if on a fixed term, would require a domestic enquiry. However the Court held that on reinstatement the tenure of employment would not extend beyond the period of appointment.

69 posts diverted to Foreign Asset Investigation Units (FAIUs)]

November 26, 2020 1857 Views 0 comment Print

Order No. 230 of 2020 With the approval of the Finance Minister, the following existing 69 posts in the various grades of India Revenue Service are diverted to the newly created Foreign Asset Investigation Units (FAIUs) in the Investigation Directorates, with immediate effect and until further orders:

Sunset Review of Anti-Dumping duty imposed on imports of ‘Float Glass’

November 26, 2020 531 Views 0 comment Print

FINAL FINDINGS Case No. SSR 02/2020- Sunset Review of Anti-Dumping duty imposed on imports of ‘Float Glass’ originating in or exported from China PR. The Authority notes that the investigation was initiated and notified to all interested parties and adequate opportunity was given to the Domestic Industry and other interested parties to provide information on the aspects of dumping, injury, likelihood of dumping and injury and the causal link.

Section 12AA registration cannot be denied without recording dissatisfaction about objects of trust

November 26, 2020 1401 Views 0 comment Print

Balika Vidyalaya Educational & Cultural Trust Vs CIT (Exemptions) (ITAT Cuttack) We find that as per the provisions of section 11 & 12 of the Act, the income derived from property held for charitable or religious purposes and income of Trusts or Institutions from contributions are exempt from tax provided such Trusts or Institutions are […]

Consider afresh declaration under SVLDRS 2019 & grant consequential relief: HC directs Designated Committee

November 26, 2020 774 Views 0 comment Print

G. R. Palle Electricals Vs Union of India & Ors. (Bombay High Court) As has been held by us in Thought Blurb Vs. Union of India, decided on 27.10.2020, the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is a beneficial one with the prime object of unloading the baggage of pending litigations centering around service […]

Metal Nuts with & without metrical threading falls under HSN 87089900

November 26, 2020 1767 Views 0 comment Print

In re A Raymond Fasteners India Pvt. Ltd (GST AAAR Maharashtra) The Maharasthra Appellate Authority for Advance Ruling set aside the Advance Ruling No. GST-ARA-47/2019-20/B-33, dated 17.03.2020, pronounced by the MAAR. Further hold that the impugned goods, i.e., Metal Nuts with metrical threading, Metal Nuts without metrical threading, and Metal Spring Nuts, will be considered […]

CCI (Procedure in regard to transaction of business relating to combinations) Amendment Regulations, 2020

November 26, 2020 1335 Views 0 comment Print

These regulations may be called the Competition Commission of India (Procedure in regard to the transaction of business relating to combinations) Amendment Regulations, 2020.

IBBI Discussion Paper on Voluntary Liquidation Process

November 26, 2020 1197 Views 0 comment Print

Section 59 under Chapter V of Part II of Insolvency and Bankruptcy Code, 2016 (Code) read with the IBBI (Voluntary Liquidation Process) Regulations, 2017 (Voluntary Liquidation Regulations) provides that a Corporate Person (CP) may initiate voluntary liquidation proceedings if two conditions are met: (a) the CP has no debt or is in a position to pay all the debts; and b) the CP is not being liquidated to defraud any person. Such a declaration should be made by a majority of directors, partners or individuals constituting governing board, as the case may be, of the CP.

No detention of good for mere mismatch in Value in e-way bill

November 25, 2020 3501 Views 0 comment Print

P. H. Muhammad Kunju And Brothers Vs Assistant State Tax Officer (Kerala High Court) No detention on the ground that the value mentioned in delivery challan to job worker mis-matched with value mentioned in e-way bill from job worker In a case where the goods were detained during transit since there was a mismatch between […]

Lack of legally trained mind, manifest arbitrariness in revocation of GST registration: HC

November 24, 2020 1884 Views 0 comment Print

Read about Ansari Construction vs Additional Commissioner GST case. Unnecessary harassment, incorrect show cause notice, and arbitrary decisions highlighted. Full court order

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