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India-Ghana Joint Trade Committee meeting held in Accra Ghana agrees to activate UPI links in 6 months GST - Record does not reflect that any opportunity was given to petitioner to clarify its reply or furnish further documents/details - In such scenario, proper officer could not have formed an opinion - Matter remitted: HC ED seizes about 20 kg gold from locker of a cyber scammer in Haryana GST - Mapping of PAN number with GST number - No fault of petitioner - Respondent authorities directed to activate GST number within two weeks: HC GST - Circular 183/2022 - Petitioner to prove his case that he had received the supply and paid the tax to the supplier/dealer - Matter remitted: HC GST -Petitioner to produce all documents as required under summons -Petitioner to be heard by respondent and a decision to be taken, first on the preliminary issue raised with regard to applicability of CGST/SGST: HC GST - s.73 - Extension of time limit for issuance of order - Notifications 13/2022-CT and 09/2023-CT are not ultra vires s.168A of the Act, 2017: HC Sun releases two solar storms - Earth has come in its way Requisite Checks for Appeals - Respondent Inheritance Tax row - A golden opportunity to end 32-years long Policy Paralysis on DTC The Heat is on: Preserving Earth's Climate in the Face of Global Warming VAT - Timeline for frefund must be followed mandatorily while recovering dues under Delhi VAT Act: SC India, Australia to work closely for collaborative projects CX - All the information was available to department in 2003 itself, therefore, SCN issued four years after gathering information is not sustainable and is highly barred by limitation: HC Powerful voices of amazing women leaders resonated at UN Hqs 75 International visitors from 23 countries arrive to watch world's largest elections unfold Centre asks States to improve organ donation frequency Cus - Revenue involved in the appeal filed by Commissioner is far below the threshold monetary limit fixed by the CBEC, therefore, department cannot proceed with this appeal - Appeal stands disposed of: HC Adani Port to develop port in Philippines US Nurse convicted of killing 17 patients - 700 yrs of jail-term awarded


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Mumbai, February 24, 2016 ST - Appellant receives commission from borrower who does not have either a product or a service to place in market - Consideration is, thus, not connected with sale of a product or service - Appellant, therefore, is not a provider of 'Business auxiliary service': CESTAT

Ahmedabad, February 24, 2016 I-T - Whether it is sine qua non for AO to charge interest u/s 234B in assessment order before he raises demand of same in notice issued u/s 156 � NO: HC

Mumbai, February 24, 2016 CX - Modification carried on Moulds & dies received from supplier unit does not amount to manufacture u/s 2(f) - moreover, supplier unit can send said Moulds & dies in terms of rule 4(5)(a) of CCR and appellant can recondition the same under exemption notfn. 214/86: CESTAT

Mumbai, February 23, 2016 CENVAT - Argument that CNG needs recompression at DBS in order to fill product into vehicle is without any merits inasmuch CNG is already a marketable commodity and activity of recompression is neither incidental nor ancillary for manufacture - Credit rightly denied on Cascade: CESTAT

Bangalore, February 23, 2016 Refund of CENVAT Credit to software units - Final Order passed referring to paragraphs in an Interim Order is not a speaking order - Procedure adopted by CESTAT is strange - Matter remanded to CESTAT for passing speaking order: HC

Mumbai, February 23, 2016 CX - Additional testing which is carried out on transformer by appellant is at behest of their customers - no evidence gathered by Revenue to disprove claim of appellant - cost not included in AV: CESTAT

Chandigarh, February 23, 2016 I-T - Whether Sec 194C(2) has any application when assessee merely acted in representative capacity and there was no separate contract between assessee and its sub- contractors for performance of work - NO: HC

Ahmedabad, February 23, 2016 SEZ - Refund of customs duty - Jurisdiction - Asst Commissioner Customs, Surat has jurisdiction to decide refund claim made by unit in Dahej SEZ: HC

Ahmedabad, February 22, 2016 CX - Valuation - After clearance from factory, goods may be sold from depot at a higher or lower price & assessee is not entitled to claim refund for lower price & Dept. also cannot demand duty of higher price at depot: CESTAT

New Delhi, February 22, 2016 Both returns filed before ST and IT authorities showed zero income meaning thereby that applicant had not commenced any activity whatsoever - on proposed services , advance ruling can be sought : AAR

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