Gujarat High Court held that as the bonded period is expired, the importer is liable to pay the customs duty. Importer cannot re-export the goods under section 69 without payment of the customs duty.
Commissioner of CGST And Central Excise Vs Ashirwad Foundries Private Limited And Anr (Calcutta High Court) Whether central excise can move against legal heirs of a deceased person to recover the penalty imposed under Act. The Division bench of Calcutta High Court in this case was dealing with an important matter where the Department filed […]
Auroglobal Comtrade Private Limited Vs Chairman, CBDT & Others (Orissa High Court) HC declined to accept challenge to the Reopening notices under Section 148-A(1)(b) of the Act as well as the consequential order under Section 148-A(1)(d) of the Act by holding that the Petitioners/Assessees in those cases would have a full opportunity of urging all […]
Punjab and Haryana HC rejects interference at early stage in Anshul Jain Vs PCIT case. The court holds that objections can be raised in re-assessment proceedings.
Graziano Transmission India Private Limited Vs State of Gujarat (Gujarat High Court) Section 75(4) of the CGST Act, 2017 provides that an opportunity of hearing is to be provided where a request is received in writing from the person chargeable with tax or penalty or where any adverse decision is contemplated against such person. The […]
HC held that Tribunal, therefore, correctly restricted the additions limited to the extent of bringing G.P. rate on bogus purchases at the same rate of other genuine purchases.
The Hon’ble High Court observed that Conciliation Officer is not an Industrial Tribunal or a Labour Court and does not exercise judicial/quasi-judicial functions and/or does not adjudicate the claims of /disputes between the parties.
Interim relief in terms of deposit of fine in lieu of confiscation of vehicle being Rs. 2,50,062/- with penalty of Rs. 5,00,124/- under Section 129(1a) which included 200% of the tax amount and bond value against the release of the goods to the tune of Rs. 13,89,224/- as per GST MOV-10 should be furnished by assessee for release of the goods detained/ seized under that Section and no coercive steps or further order under Section 130 should be passed
Madras High Court held that as taxes are the main source of income for the Government to concentrate on the welfare of the people companies/firms/entities which evade payment of tax are liable to be punished under criminal charges with substantial penalties.
Calcutta HC order in on how an order should not be drafted where Tribunal adopted finding of CIT(A) verbatim as its own findings
