Hon’ble Apex Court has ruled that the Additional Director General (ADG) of Directorate of Revenue Intelligence (DRI) is not the proper officer to issue Show Cause Notice (SCN) under sub-section (4) of section 28 of the Customs Act, 1962.
Manual processing of declaration filed under SVLDRS, 2019 in order to comply with the directions of the Hon’ble High Courts to the concerned Designated Committee for fresh decision
Following categories of cases will be considered as Potential cases’ for taking action u s 148 of the Act tor the A.Y 2013-14 to A.Y. 2017-18 by 31.03.2021: i. Cases where there are Audit Objection (Revenue Internal) which reclaim action u/s 148 of the Act:
In the ongoing anti-evasion drive, last week saw the Gurugram Zonal Unit (GZU) and the Nagpur Zonal Unit (NZU) of DGGI make big cases relating to fake invoices. In an ongoing investigation, GZU made arrests of two members of a fake invoicing syndicate who were involved in GST fraud by way of issuance of fake GST invoices in excess of Rs. 4800 crore which defrauded the exchequer of more than Rs. 690 crore.
Compulsory/148/Set aside cases – where the assessee has not responded to the notices in last 30 days. However, the cases where emails are not present (cases without digital footprint) may not be marked as they would be handled by different procedure.
The ‘potential cases’ at Point no.1(iii) mean the cases flagged by the Directorate of Income-tax (Systems) subsequent to 04.03.2021. It is further clarified that the NMS cases flagged earlier will get subsumed in the new list.
Whether the full and final settlement of the bills pertaining to LTC Cash Scheme is also to be ensured by 31st March, 2021, without any scope of spill over to the next financial year? As far as possible, the claims should be made and settled well before 31st March, 2021, Ministries/Departments may consider settlement of only those claims/purchases made on or before 31′ March, 2021 beyond the due date, i.e. 31st March, 2021.
Attention is invited to Instruction No. 01/2020 dated 12.02.2020 on the above-mentioned subject. Vide this Instruction, it was stated that vide notification dated 09.10.2019, FSSAI had notified Authorised officers at 150 food import Points of Entries (PoEs) under Section 25 read with Section 47 (5) of FSS Act and Regulation 13(1) of FSS (Import) Regulations, 2017.
Which functionality is to be used for uploading the information in respect of cases where the income escaping assessment pertains to AYs 2013-14 to 2017-18 as mentioned in Para 2(a) of the aforementioned directions issued vide F.No.414/132/2018-IT(Inv.I)(Part I) dated 5th March, 2021?
During the two rounds of review meetings with ward authorities, several measures were discussed for increasing revenue mobilization and achieving annual targets by the respective wards. As we approach the end of financial year, all-out efforts need to be made by ward authorities and zonal incharges. In this regard, the following steps arc again stress. :-
