News Update

GST - Appellate Authority has not noticed the provisions of Section 12 of the Limitation Act, 1963 which mandates that the day on which the judgment complained of was pronounced, is also to be excluded: HCGST - If the Proper Officer was of the view that the reply filed was insufficient, he could have sought more clarification - Without providing any such opportunity, impugned order could not have been passed - Matter remanded: HCGST - Notice requiring petitioner to furnish additional information/clarification does not mention that petitioner had to appear for personal hearing - Since no opportunity of personal hearing was given, order is unsustainable: HCGST - For the purposes of DNB and FNB courses, petitioner clearly falls within the scope of an educational institution imparting education to students enrolled with it as a part of a curriculum - Services exempted: HCGST - Candidates appearing for the screening tests are not students of the petitioner - Petitioner's claim of exemption on such examination fees is unmerited: HCGST - NEET examinations are in the nature of an entrance examination - Petitioner would be entitled to the benefit of an exemption by virtue of Serial No.66(aa) of the 2017 Notification, which came into effect on 25.01.2018: HCBrisk voting reported from all 96 LS seats; PM casts vote in AhmedabadIndia calls back half of troops stationed at MaldivesIndia-Australia DTAA: Economic Statecraft through TaxRBI alerts against misuse of banking channels for facilitating illegal forex tradingTime Limit to file Appeal in GST Appellate TribunalEC censures Jagan Reddy & Chandrababu Naidu for MCC violationsI-T-Interest income earned by a co-operative society on its investments held with a cooperative bank would be eligible for claim of deduction under Sec.80P(2)(d) of the Act: ITATFrance tells Xi Jinping EU needs protection from China’s cheap importsI-T- Addition cannot be made merely for reason that assessee got property transferred through registered sale without making payment to vendor: ITATUK military personnel’s data hackedI-T- Addition which is not based on the reasons for reopening is un-sustainable sans notice u/s 148 of the ACT: ITATOxygen valve malfunction delays launch of Boeing’s first crewed spacecraftI-T- Re-assessment need not be resorted to, where no income has escaped assessment or where no evidence is put forth to establish escapement of income: ITATPulitzer prize goes to Reuters & NYTFM administers Oath to Justice Sanjaya Kumar Mishra as first President of GST TribunalDutch, Belgian students join Gaza sit-ins by US Univ studentsI-T- Penalty imposed u/s 271(1)(c) are not sustainable where additions based on which penalty was imposed, are themselves set aside : ITATGhana agrees to activate UPI links in 6 monthsECI calls for ethical use of social media platforms by political partiesCus - Technological innovation and advancements would result in obsolescence of raw materials imported duty free - Destruction of such imports allowed after intimation to Customs authority: CESTATED seizes about 20 kg gold from locker of a cyber scammer in HaryanaMinistry of Tourism participates in Arabian Travel Mart 2024 in DubaiST - No evidence has been adduced to negate the specific findings of adjudicating authority holding that the service tax on all these expenses, by including same in gross transaction value has been discharged by assessee: CESTATICG detains Iranian boat, with six Indians onboard, off Kerala coastCX - As assessee is able to prove that all the items in question have been used in fabrication of structures for installation of capital goods which were ultimately used in manufacture of their final product, CENVAT Credit is allowed to assessee: CESTAT
 
Cus - Court in exercise of judicial review powers cannot enter into domain of Policy making - mere possibility of abuse of law does not per se invalidate a legislation - grievance of petitioners is of misuse of Policy - Writ dismissed: HC

By TIOL News Service

NEW DELHI, OCT 20, 2015: THE case of the petitioners is -

(i) they represent the Almond Traders of the city of Delhi and of the State of Punjab;

(ii) with a view to initiate the trade between India and Pakistan, a Policy was introduced in October, 2008 for trade across the LoC between the two countries;

(iii) the purport of the said Policy was to improve the relationship between the two countries and to make available across the LoC commodities / items grown in the vicinity of LoC;

(iv) with that object in mind, a list of items was prepared in which trade across the LoC is permitted and which list included Almonds;

(v) however in the garb of trading Almonds across the LoC, Californian Almonds are being brought into India from Pakistan affecting the petitioners; and,

(vi) Pakistan is not known much as an Almonds growing country and from the value of trade it is evident that the Almonds being brought to India from Pakistan under the said Policy are not the Almonds grown in Pakistan but Californian Almonds.

They plead for the following reliefs -

(i) seek a direction to the respondents to take immediate steps and requisite measures to implement the Policy of Line of Control (LoC) trade and in particular take measures to ensure that items are not illegally imported in contravention to LoC trade Policy; and,

(ii) seeking a direction to the respondents to exclude import of Almonds from the Policy of LOC trade.

After hearing the point-wise submissions made by the Revenue and the argument that the petitioners, instead of making any specific complaints of violations of the said Policy, have filed this petition making vague allegations and if any specific complaints are made, action would be taken, the High Court observed & held -

++ This Court in exercise of powers of judicial review cannot enter into the domain of Policy making. The Competent Authority of the Government of India having taken a decision to allow trade across LoC in some items and having further decided to include Almonds in the list of items in which the said trade is permitted, it is not for this Court to intervene and to decide whether the trade across LoC in Almonds should be permitted or not. Moreover, the petitioners have not made out any ground for interference with the said Policy decision of the respondents. The grievance of the petitioners is of misuse of the Policy.

+ The settled principle that the mere possibility of abuse of a provision of law does not   per se   invalidate a legislation and that it must be presumed, unless contrary is proved that administration and application of a particular law would be done not with an evil eye and unequal hand (Sushil Kumar Sharma Vs. Union of India (2005) 6 SCC 281)   can be applied to executive policies also.

Holding that there is no merit in the petition, the same was dismissed.

(See 2015-TIOL-2442-HC-DEL-CUS)


POST YOUR COMMENTS
   

TIOL Tube Latest

Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.


Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.