Rajasthan High Court examines the legality of freezing a bank account under Section 110(5) of the Customs Act, citing statutory violations and procedural lapses.
Chhattisgarh High Court permits revocation of GST registration for Jagdamba Marble after business relocation, addressing procedural lapses and compliance issues.
Allahabad HC sets aside penalty under Section 129(1)(b), citing CBIC clarification for Section 129(1)(a). Case remanded for reconsideration within two weeks.
ITAT Delhi held that receipts from the sale of software licenses is business income and the same cannot be taxed in India in absence of Permanent Establishment and in terms of India-Austria DTAA.
CESTAT Chennai held that a proforma invoice is in the nature of a quotation or offer and hence does not constitute valid basis for enhancement of value of the imported goods. Enhancement set aside since there is no evidence to show that there is flow back of amount.
Karnataka High Court held that the appellate authority under POSH Act, 2013, despite the absence of specific provision for granting of interim order, would have the power to consider the interim application.
CESTAT Chennai held that denying substantial benefits only for technical errors would not do justice to the appellant. Thus, technical error in Certificate of Origin cannot result in denial of concessional rate of Basic Customs Duty (BCD).
Madras High Court held that notice and order uploaded on GST portal were not responded due to several technical glitches in the GST portal and e-mechanism was new to the assessee. Accordingly, order set aside with direction to pay 25% of disputed tax.
Kerala High Court held that the import duty paid is liable to be refunded since the goods were never cleared for home consumption but were re-exported. Thus, customs department cannot retain the amount for the goods which were never cleared for home consumption.
The petitioner has approached this Court, being aggrieved by the fact that the amounts due under the orders of assessment are being sought to be recovered by attaching the bank accounts maintained by the petitioner with the 5th respondent bank.
