The court held that Revenue would be permitted to revive the show cause notices already issued and take further proceedings in accordance with law. It was also clarified that other connected legal issues not directly covered by this ruling remained open to be contested at the appropriate stage.
Karnataka High Court held that notices or communication issued by department sent to old email address of the petitioner instead of updated email address not justifiable. Accordingly, order not sustained in view of no proper notice and no proper opportunity of fair hearing.
Delhi High Court held that application for de-freezing bank account frozen under the Prevention of Money Laundering Act, 2002 [PMLA] cannot be permitted since the same would risk directly undermining the objectives and framework of the PMLA.
NCLAT Delhi held that claim as a financial creditor of the Corporate Debtor filed after delay of 388 days cannot be entertained post-approval of the Resolution Plan by the CoC with 90.66% majority. Accordingly, appeal dismissed.
CESTAT Kolkata held that charge of clandestine removal and duty demand thereon merely on the loose sheets and pocket dairy without any corroborative evidence cannot be sustained in the eye of law. Accordingly, appeal allowed.
Calcutta High Court sets aside a GST order due to lack of personal hearing and unconsidered response, remanding the case for fresh adjudication.
Calcutta High Court remands income tax appeal, setting aside NFAC’s order due to lack of personal hearing and directing re-adjudication within 16 weeks.
West Bengal AAAR upholds PVC raincoat classification under HSN 3926 (plastics) with an 18% GST, affirming they are not woven textiles.
West Bengal AAAR ruled PVC raincoats are plastic (HSN 3926) with 18% GST, upholding the AAR decision against textile classification (HSN 6201).
West Bengal AAAR rules PVC raincoats are plastic (HSN 3926) with 18% GST, upholding the AAR decision against textile classification (HSN 6201).
