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HC explains when effect of Section 83 of CGST Act comes to an end

September 9, 2020 3117 Views 0 comment Print

UFV India Global Education Vs. Union of India (Punjab & Haryana High Court) The bare reading of Section 83 of the Act would show that the Commissioner has to form an opinion that for the purpose of protecting the interest of the Government revenue, it is necessary to provisionally attach either the property or the […]

Validity of Addition solely based on section 132(4) search statement 

September 9, 2020 8484 Views 0 comment Print

Addition made merely and solely on the basis of search statement recorded under section 132(4) without any corroborative evidence was not sustainable in law, moreover when confession made was subsequently retracted.

GST: Section 67(6) application can be preferred only after appeal filing

September 9, 2020 2214 Views 0 comment Print

Jay Goa Traders Vs. State of Gujarat (Gujrat High Court) High Court held that application u/s 67(6) CGST Act, 2017  could have been preferred only after filing of the appeal under Section 107 of the Act. Be that as it may, if an appeal is filed, the authority concerned shall immediately take up the application […]

Article 226 cannot be invoked to challenge order passed by NCLT

September 9, 2020 35712 Views 0 comment Print

Sulochana Gupta Vs RBG Enterprises Pvt. Ltd. (Kerala High Court) Writ petition filed under Article 226 of the Constitution of India, can be for the enforcement of fundamental rights or for any other purpose, as envisaged under Article 226 of the Constitution. There is no pleadings or materials to substantiate that the appellants are discharging […]

CBIC Appoints CAA in case of M/s Esprit Overseas

September 9, 2020 558 Views 0 comment Print

CBIC Appoints Common Adjudicating Authority (CAA) in case of M/s Esprit Overseas vide Notification No. 86/2020-Customs (N.T.) dated 9th September, 2020. MINISTRY OF FINANC (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 9th September, 2020 Notification No. 86/2020-Customs (N.T.) S.O. 3067(E).—In exercise of the powers conferred by Sub-section (1) […]

CBT notifies undertaking of Softzone Tech Park Ltd as Industrial Park u/s 80IA

September 8, 2020 1197 Views 0 comment Print

CBT notifies undertaking of Softzone Tech Park Ltd as industrial park under section 80IA of Income Tax Act, 1961 vide Notification No. 72/2020-Income Tax dated 8th September, 2020. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 72/2020-Income Tax New Delhi, the 8th September, 2020 S.O. 3035(E).—Whereas the Central Government in […]

NSE permitted to do e-KYC Aadhaar Authentication in Securities Market

September 8, 2020 885 Views 0 comment Print

National Stock Exchange of India Limited shall undertake Aadhaar Authentication service of the UIDAI subject to compliance of the conditions as laid down in this regard.

ADD Investigation on imports of Certain Flat Rolled Products of Aluminium

September 8, 2020 1161 Views 0 comment Print

Case No. ADD-(OI ) 22/2020 Initiation of Anti-Dumping Investigation concerning imports of ‘Certain Flat Rolled Products of Aluminium’ originating in or exported from China PR.

Anti-dumping duty on imports of DPP Red 254- Reg.

September 8, 2020 858 Views 0 comment Print

Case No. ADD-SSR 15/2019 Sunset Review investigation concerning anti-dumping duty on imports of ‘Diketopyrrolo Pyrrole Pigment Red 254 (DPP Red 254)’ originating in or exported from China PR.

Investigation on imports of PVC Suspension Grade Resin- Reg.

September 8, 2020 1524 Views 0 comment Print

Case No-(SG) 6/2020 Notice of initiation of Bilateral Safeguard Investigation concerning imports of PVC Suspension Grade Resin into India from Japan under India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017.

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