Posts Tagged ‘doctrine’

Commissioner to establish that an arrest is needed before exercising the po...

Posted On March 6th, 2025

Note – Arrest Under Customs Act: The threshold for arrest under Section 104(1) of the Customs Act is higher than that under Section 41 of the Code of Criminal Procedure. […]

Baggage restriction does not apply to jewellery worn on person and Baggage ...

Posted On February 17th, 2025

Note – A Rule Making Authority has to make the Rules within the scope of the parent Act and no Rules shall exceed beyond the scope of the parent Act […]

Inspection Report on Valuation of imports is not an appealable Order

Posted On January 15th, 2025

Note – The Investigation Report from Special Valuation Branch is administrative and fact finding in nature as it does not purport to decide the lis or contest between the contending […]

Assigning of leasehold rights on immovable property not liable to GST as it...

Posted On January 9th, 2025

Note – Where by deed of assignment executed by the lessee there is no lease or sub-lease by the lessee but it is a deed of divesting all the rights […]

Importer does not lose right to contest re-assessment where enhanced value ...

Posted On December 4th, 2024

Note – Tribunal has consistently found that a valuation addition based solely on NIDB data would wholly unwarranted and that any such reassessment would have to be shored by independent […]

ITC cannot be denied on tax paid on advance when there is proper document u...

Posted On November 22nd, 2024

Note – Although sub-section (1) of Section 16 is conditional upon the fulfillment of the requirements as contained in sub-section (2), in our opinion, the incorporation as contained in sub-section […]

Press Release on Classification Not to influence officer when he decides cl...

Posted On November 12th, 2024

Note – Press Release dated 15.07.2020, by which the Ministry of Finance, Union of India, purporting to exercise its executive powers, virtually issued a fiat to the adjudicatory judicial and […]

Change in law cannot be based on Press Release and business efficacy test c...

Posted On November 11th, 2024

Note – The press release announcing the cabinet approval of certain modifications envisaged in the existing Mega Power Policy is not law as defined in Clause 1.1 of the PPA. […]

No ITC denial just because Form GST ITC 02 was filed manually due to portal...

Posted On October 16th, 2024

Note – The technicalities, mainly when not the party but the department creates them, should not be put forth by the department to defeat the statutory rights and entitlement of […]

Building could qualify as plant if functionality test for providing service...

Posted On October 5th, 2024

Note – The question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant within the meaning of the […]

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