CESTAT Ahmedabad held that as investigating officers failed to comply with conditions of section 36B of the Central Excise Act with respect to obtaining certificate prior to relying upon the computer printout. Hence, demand set aside as based on unauthenticated data.
Delhi High Court held that drawback benefit is duly available on export of gold dore bars on payment of only additional duty under section 3 of the Customs Tariff Act at the time of import.
ITAT Mumbai held that the material/information on which AO have re-opened the assessment is no longer existing being legally incorrect. Hence, action of AO to have issued notice of re-opening of assessment u/s 148 of the Act itself fails.
Delhi High Court held that telecommunication-company, providing telecommunication and ancillary support services to company based in Singapore on its own cannot be qualified as ‘intermediary service’ as they have entered into separate contracts with service providers in India.
In re NCC Urban One Apartment Owners Mutually Aided Co-Op Society Limited (NCCLIOMACS) (GST AAR Telangana) In the case of NCC Urban One Apartment Owners Mutually Aided Co-Op Society Limited (NCCLIOMACS), the Authority for Advance Ruling (AAR) in Telangana provided clarifications on various questions related to the GST treatment of maintenance charges, electricity charges, and advance […]
As applicant did not provide requested information, AAR concluded that it couldn’t offer a clarification on questions raised. Therefore, application was dismissed.
In present facts of the case, the Revision Petition (RP) was filed under section 21 (b) of Consumer Protection Act 1986, against the order dated 08.05.2019 of the State Consumer Disputes Redressal Commission West Bengal.
In present facts of the case the NATIONAL CONSUMER DISPUTES REDRESSAL COMMISSION NEW DELHI (NCDRC) observed that Railway Personnel were liable for ‘deficiency of Service’ when the Complainant was detained forcefully from the train without letting him to unload his luggage due to which the luggage was lost and the Complainant have to bear the financial loss.
Relief to Videocon Industries, Interest of Refund allowable even if Refund was Granted after 3 Months from Date of Commissioner’s Order: CESTAT
Read the full text of the ITAT Delhi order regarding Smt. Nidhi Agarwal’s appeal delay and the denial of condonation due to inadequate explanation.
