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Judiciary

Availability of Statutory Remedy: Kerala HC Dismisses Writ Challenging CGST Assessment Order

April 9, 2024 261 Views 0 comment Print

Read about the Kerala High Court’s dismissal of a writ petition against a CGST Act assessment order, citing availability of statutory remedy under Section 107.

NCLT Directs SRA to Match Total Value of Resolution Plan with Liquidation Value

April 9, 2024 252 Views 0 comment Print

NCLT Allahabad directs Successful Resolution Applicant (SRA) to match total value of resolution plan with liquidation value in case of Hadirah Steels Pvt. Ltd. Vs Rana Heavy Engineering Ltd.

Absence of written order makes provisional bank account attachment illegal: Bombay HC

April 9, 2024 357 Views 0 comment Print

Bombay High Court held that provisional attachment of bank account illegal as procedure prescribed under Section 110(5) of the Customs Act since proper officer has not passed any order in writing.

Service tax exemption admissible to supply of manpower to education institution: CESTAT Ahmedabad

April 9, 2024 717 Views 0 comment Print

CESTAT Ahmedabad held that service of supply the manpower services provided to educational institutions is exempt from payment of service tax vide Sr. No. 9 of Notification No. 25/2012-ST dated 20.06.2012.

Madras HC Directs Conditional Release of Sri Lankan Areca Nuts Seized by Customs Dept

April 9, 2024 210 Views 0 comment Print

Vishwa Enterprise vs. Commissioner of Customs (Imports) – Madras HC directs provisional release of 540 bags of Sri Lankan areca nuts under strict conditions.

HC Directs CIT (Exemptions) to Expedite Disposal of Delay Condonation Applications

April 9, 2024 384 Views 0 comment Print

In the case of Centre For Management Development Vs CIT (Exemptions), Kerala HC directs CIT (E) to dispose applications seeking condonation of delay in filing audit reports expeditiously. 

HC directs Customs Authorities to dispose Petitioner’s Goods Release Requests

April 9, 2024 216 Views 0 comment Print

Delhi High Court orders the speedy resolution of Zomlim India Trade’s plea for provisional release of seized goods under Customs Act, 1962.

CAAR Ruling: Classification of Viewsonic Technologies Interactive Display Systems

April 9, 2024 300 Views 0 comment Print

Read the full text of the Customs Authority of Advance Ruling (CAAR) Mumbais order regarding the classification of Viewsonic Technologies India Pvt Ltd’s Interactive Display Systems.

Classification of Airsoft Toy Guns: CAAR Mumbai Ruling

April 9, 2024 372 Views 0 comment Print

Read the detailed ruling by Customs Authority of Advance Ruling, Mumbai on the classification of Airsoft Toy Guns imported by M/s. Jaiico Transs. Includes analysis and conclusion.

Section 271(1)(c) Penalty Unsustainable if Quantum addition Deleted

April 9, 2024 690 Views 0 comment Print

In a case of DCIT Vs Milan Kavin Parikh, ITAT Mumbai dismisses Revenue’s appeal against deletion of penalty under Section 271(1)(c) of the Income Tax Act, 1961, as the quantum addition was deleted.

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