Articles by this Author
Excise Duty

Excise Duty
CESTAT allows Refund of CVD/SAD as such credit is no available under GST
Custom Duty

Custom Duty
New condition imposed on import not applies to import already originated from the port of shipping
Goods and Services Tax

Goods and Services Tax
Summons for appearance & authorization for arrest under GST is not a Criminal Proceedings
Income Tax

Income Tax
Consideration for accessing Database cannot be treated as Royalty
Excise Duty

Excise Duty
Pre-show-cause notice consultation not Mandatory but Directory & Discretionary
Excise Duty

Excise Duty
Cenvat Credit on repair & maintenance of windmill located outside factory premises allowable
Goods and Services Tax

Goods and Services Tax
Writ against SCN not maintainable if no objection was filed against the same
Corporate Law

Corporate Law
Full Disclosure of Food Article being Veg or Non-Veg is Fundamental Rights: HC
Income Tax

Income Tax
Section 41(1) addition merely based upon conjectures & surmises was not sustainable
Income Tax

Income Tax
CPC applied tax rate of 25% instead of Section 115BAA rate of 22% – HC directs CPC to dispose rectification application
Service Tax

Service Tax
Disinclination on the part of the first appellate authority to consider rectification is inexplicable: CESTAT
Custom Duty

Custom Duty
CUSTOMS: CESTAT grants Airport Authority Opportunity to file Objection against allegation of callous approach
Income Tax

Income Tax
In absence of error causing prejudice to Revenue, Section 263 order passed by CIT(E) is not sustainable
Corporate Law

Corporate Law
