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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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New Delhi, December 23, 2015 Cus - In appeals filed by Revenue in 2007, Custom officers were not impleaded - Revenue's applications in 2012 for impleadment of officers as necessary parties tantamount to filing of fresh appeals - such inordinate delay cannot be condoned: CESTAT

New Delhi, December 23, 2015 I-T - Whether when assessee fails to explain use of cash disclosed for intervening period, such assessee is to be denied benefit of surrender made during search - YES: ITAT

Mumbai, December 23, 2015 CX - SSI exemption - Brand name - If Revenue wanted to deny exemption on ground that brand name is of another person, they must prove case & respondent cannot be asked to prove that brand name does not belong to any other person: CESTAT

New Delhi, December 22, 2015 I-T - Whether compensation received on termination of JV agreement can be said to be in nature of capital receipt, where pursuant to termination, assessee�s income earning apparatus was impaired and its source of income got sterilised - YES: HC

Mumbai, December 22, 2015 ST - Advance not received towards taxable service - it is customer's obligation as his part of commitment between two parties to honour contract - If tax were also to be demanded separately on advance received, it would be double taxation: CESTAT

Mumbai, December 22, 2015 I-T - Whether if assessee had only leasehold rights for a long time, he can be treated as owner of property so as to compute capital gains by adopting market value as per provisions of Sec 50C - NO: ITAT

Mumbai, December 22, 2015 Cus - Whether Optical Fibre Cables used in Telecommunication are classifiable under CTH 8544 and exempted under Notif. 24/2005 or are classifiable under CTH 9001 leviable to BCD @ 10% - Matter referred for constitution of Larger Bench: CESTAT

Chennai, December 21, 2015 Customs Brokers Regulations 2013 - 90 days time period to issue notice under Regulation 20 is mandatory - Not directory - HC quashes SCNs issued beyond 90 days

Mumbai, December 21, 2015 ST - Revenue has not justified as to how service is 'performed partly in India' - to us, service of calibration testing of Vacuum Interrupters in Netherlands is to be considered as performed outside India - ST not payable: CESTAT

Mumbai, December 21, 2015 I-T - Whether merely because assessee partly outsourced its gold jewellery activities, it would fall outside ambit of 'manufacturing' for purpose of Sec 10B - NO: ITAT

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