Posts Tagged ‘Subsequent’

Long delay in adjudication would result in the same being invalid

Posted On May 16th, 2024

Note – It is well settled in law that inordinate delay in adjudication of a show cause notice is fatal to its validity since it causes prejudice. Keeping the show […]

Recovery of dues of company under liquidation from personal assets of direc...

Posted On May 14th, 2024

Note – In order to find out as to who are the persons responsible personally when the veil is lifted it would be wholly irrelevant as to whether such person […]

Statutory benefit of stay on recovery till appeal can be filed on constitut...

Posted On May 14th, 2024

Note – Subject to verification of the fact of deposit of a sum equal to 20 percent of the remaining amount of tax in dispute, or deposit of the same, […]

Goods cannot be detained on grounds of transporter not carrying original co...

Posted On April 30th, 2024

Note – Petitioner was transporting bitumen for subsequent sale. It was shipped in a heat insulated containers in liquid state, ensuring conditioning of the temperature. When the container was transporting […]

No penal action for delay in payment of tax where delay attributable to the...

Posted On April 30th, 2024

Note – While payment challan generated by Petitioner on 19.05.2023 and approved by banker on 25.05.2023, tax amount not credited by banker on time to Govt. Held: The petitioner had […]

No late fee for delay in filing Form GSTR 9C though annual return may be de...

Posted On April 29th, 2024

Note – Where the GST portal does not support payment of late fee for late filing GSTR-9C but only enables late fee for GSTR-9, even if Annual return in Form […]

ECU is distinct from regulator for classification and cannot fall under HSN...

Posted On April 2nd, 2024

Note – ECU is not a regulator of electrical quantity nor is it an instrument or apparatus for regulating non-electrical quantities which depend on electrical phenomenon. It is not an […]

Section 71 of Customs Act not applicable where goods kept within factory wi...

Posted On April 1st, 2024

Note – Where the imported goods were never warehoused inside the notified public bonded warehouse but were unloaded outside the notified area but within the factory premises of the appellant […]

Guidelines to be followed for issuing summons and taking up investigations

Posted On April 1st, 2024

New Delhi, the dated 30th March, 2024. To All Pr. Chief Commissioners/Chief Commissioners, CGST Zones All Principal Director Generals/Director Generals under CBIC All Pr. Commissioners/Commissioners, CX & CGST CommissioneratesWebmaster, CBIC […]

Credit ledger balance can be used for making pre-deposit for filing appeal ...

Posted On March 22nd, 2024

Note – The payment of pre-deposit can be made by utilizing the Electronic Credit Ledger (ECL). CBIT&C has itself clarified that any amount towards output tax payable, as a consequence […]

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