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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 30, 2014 Income tax - Whether 'amalgamation' as term can include transfer of one or more undertakings to another company without actually blending existing companies into amalgamated company - YES: HC

Mumbai, December 30, 2014 ST - Since non-payment of ST was detected from books of accounts it indicates that appellant could not have acted mala fide - Adjudicating authority having found reasonable cause for waiving penalty u/s 76, there is no justification for imposing penalty u/s 77, 78 of Act: CESTAT

Mumbai, December 30, 2014 Cus - Law is very clear and there is no ambiguity - In terms of amended s. 129E, Tribunal is barred from entertaining any appeal unless pre-deposit as mentioned in s. 129E is complied with - as appellants have not complied with pre-deposit requirements, MA and appeal dismissed: CESTAT

Bangalore, December 29, 2014 CHA Licence - Export of Red Sanders - Prosecution of employee would not result in closing down of appellant's business but non-renewal of licence does - prima facie no evidence against appellants - order of non-renewal set aside but not proceedings for non-renewal: CESTAT

Chennai, December 29, 2014 Anti Dumping duty on Aluminium Alloy wheels - Time limit for investigation by DGAD under Rule 17(1) - Whether Government can extend period of investigation retroactively after expiry of last date - Yes: High Court

Mumbai, December 29, 2014 CENVAT - Sofa, Almirah, chairs, ladder, drop box, doors, fire resistant file cabinets, safe deposit lockers, whether capital goods/inputs under CCR, 2004 - Matter debatable - Pre-deposit ordered: CESTAT

Chennai, December 29, 2014 Income tax - Whether when Revenue fails to take action on demand of tax with interest for 27 years and also fails to apply mind to interest waiver application, it is a fit case to reduce interest amount u/s 220(2A) - YES: HC

New Delhi, December 29, 2014 NDPS - Seizure of heroin & cash - Independent witnesses do not turn up - Conviction cannot depend only on fact that huge quantity was seized - Also, argument that prosecution will not needlessly implicate innocent persons does not impress Court - Voluntary Statement doubted - Petition dismissed: HC

Mumbai, December 28, 2014 Cus - Requirement under amended Regulations that Authorized Courier shall file declarations for clearance through person who is duly authorized u/s 146 is policy matter and it would be impermissible for Court to interfere: High Court

Mumbai, December 28, 2014 CENVAT - Appellant clearing jobworked goods without payment of duty to principal manufacturer - Input services availed cannot be denied: CESTAT

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