Delhi High Court in Shri Sai Co-operative Thrift and Credit Society Ltd. (supra) has considered a similar position and has held that issuance of a show cause notice with a period lesser than seven days would vitiate the same.
Mars Shipping Services Vs Commissioner of Customs (Madras High Court) As regards the show cause notice, dated 8.9.2014, it is to be noted that the respondent has followed the procedure contemplated under the Regulations after having passed an order for continuing the suspension, by proceedings dated 28.8.2014. As per Regulation 18 of the CBLR, 2013, […]
Appellant have reversed or paid the amount in terms of sub Rule (3) of Rule 6, therefore, as per sub Rule (3D), it will amount to not taking of Cenvat credit
Commissioner of Central Excise Vs Thermax Ltd. (CESTAT Mumbai) On perusal of the records, it is seen that the respondent had procured duty paid inputs on which CENVAT credit was availed but cleared the goods, as such, on a sale value which was higher than the purchase CENVAT Credit Rules, 2004 provide for clearance of […]
Offence in this case is only the lapsing of e-way bill, and that too for bonafide reasons, and this offence may not be viewed very harshly. HC reduces Penalty
Piedade Carvalho Vs Maria Victoria Boavinda (Bombay High Court) In this case, the delay was of only 67 days. Further, the explanation offered was that the appellant was illiterate, knowing neither to read nor write. He was a senior citizen suffering from various ailments related to his age. He engaged an Advocate to represent him […]
The Ld. AR has also submitted that the case for this year was picked up for scrutiny wherein the rental income has been assessed by AO as ‘business income’.
Assistant Director Directorate of Enforcement Vs Kamal Ahsan & Anr. (Supreme Court of India) In the peculiar facts and circumstance of the case and taking into consideration the fact that the respondent is suffering from Malignancy and Cancer and thereafter when he has been released on bail, the same is not required to be interfered […]
Tribunal can only grant a stay subject to a deposit of not less than 20% of disputed demand, or furnishing of security thereof, it cannot be open to us to grant a stay in violation of these basic statutory provisions.
Cloud computing is a model for enabling ubiquitous, convenient, on-demand network access to a shared pool of configurable computing resources (e.g., networks, servers, storage, applications, and services) that can be rapidly provisioned and released with minimal management effort or service provider interaction – NIST Definition.
