CESTAT Mumbai remands customs appeal on service date ambiguity. Order-in-Original service method not specified. Time-bar decision reconsidered.
Light & Electronics Vs Odisha Sales Tax Tribunal (Orissa High Court) The reasons put forth in the application for condonation of delay before the Tribunal was that the Lawyer handling the case had suffered from serious illness and ultimately died on 6th August, 2012. Papers had been entrusted to such Advocate to file the appeal […]
Amount already deposited by petitioner (as interest under protest) during stage of investigation against amount payable under Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019.
Explanation about illness of counsel is not supported by medical certificate. Consequently, Court is not inclined to condone delay in filing revision case
Glider Technologies Vs Commissioner of Customs Cochin-Cus (CESTAT Bangalore) Heard both sides. 2. Learned advocate submits that they have filed necessary application under Sabka Vishwas (Legacy dispute) Resolution) Scheme, 2019 (SVLDRS) before the concerned authority and since the appeal before this Tribunal was dismissed for non-payment of pre-deposit amount under Section 35F of Central Excise […]
Chemplast Sanmar Ltd. Vs Commissioner of Customs (CESTAT Chennai) The appellant had contended before the authorities below that as per Section 83 (3) of Chapter VII , Section 83 (5) of Chapter VII of the Finance Act, 2010, Section 94 of the Finance Act, 2004, Section 138 & Section 139 of the Finance Act, 2007 […]
Munna Singh Ex Sales Tax Officer Vs. State of U.P. (Allahabad High Court) 1. Heard Sri Pradeep Kumar Shukla, learned counsel for the accused-applicant as well as Sri Ratnendu Kumar Singh, learned AGA for the State and perused record. 2. The present bail application under Section 438 Cr.P.C. has been filed by the accused applicant […]
alleged default towards non deduction of TDS from payments made to Guest faculties with reference to Section 194J of the Income Tax Act, 1961
it has been clearly brought out that this flat was never used for any business purposes of the assessee-company and whatever evidences have been produced in the form of leave and licence agreement, minutes of Board meeting, etc. fall in the category of self-serving documents.
Key changes in West Bengal’s latest policy on Document Identification Number (DIN) for GST communications by Directorate of Revenue Intelligence and Enforcement (DRI&E).
