Posts Tagged ‘Subsequent’

Disagreement with Department on classification of goods cannot lead to supp...

Posted On March 12th, 2025

Note – The import data allegedly suppressed was data that was available with the Respondents themselves and was in fact, admittedly, retrieved by them, from their own system. How can […]

Appeal cannot be denied if pre-deposit was made under wrong head due to con...

Posted On March 7th, 2025

Note – The appeal could not have been rejected by CESTAT merely on the ground that it was deposited on a wrong account especially when the said integrated portal was […]

A Show Cause Notice or an Order without signature is invalid and stipulatio...

Posted On March 6th, 2025

Note – Sections 73 and 74 of the GST Act are the substantive provisions for ‘Demands and Recovery’. In order to translate Demands and Recovery into reality, Rules were introduced […]

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. […]

Every statute introduced is only prospective unless there is specific inten...

Posted On February 13th, 2025

Note – The law is settled that if a substantive right has accrued to a person, it cannot be taken away unilaterally without notice or an opportunity of hearing to […]

Ownership over capital goods not relevant for claiming exemption on import ...

Posted On February 6th, 2025

Note – There can be no doubt that the word ‘removal contemplated shifting of a thing from one place to another. In other words, it contemplates physical movement of goods […]

Gold ornaments worn by foreign national on trip to India cannot be alleged ...

Posted On January 31st, 2025

Note – The petitioner being a foreign national, brought a chain and a kara by wearing them on his body while arriving from Bangkok. The same was not brought in […]

Clarification on late fee in case of delayed filing of Form GSTR 9C

Posted On January 31st, 2025

North Block New Delhi, Dated the 30th January, 2025 To, All the Principal Chief Commissioners/ Chief Commissioners All the Principal Directors General/ Directors General Madam/Sir, Subject: Clarification on applicability of […]

Compensation Cess to be treated at par with other tax on issue of refund on...

Posted On January 27th, 2025

  Note – A registered person making a zero rated supply under LUT may claim refund of unutilized credit including that of Compensation Cess. Of course, it is needless to […]

Supplies in independant capacity under a bipartite agreement not intermedia...

Posted On January 16th, 2025

Note – The Petitioner manages IT infrastructure, editorial and content creation activities, customer support and custom usage report generation for the clients of its parent company situated in USA. Queries […]

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