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CX - Oversight, Implementation of GST, redrawing of jurisdiction are the reasons given for un-adjudication of SCN - Delay of more than six years in adjudication cannot be condoned - SCN set aside: HCCus - Allegation levelled against petitioner for suppression of material facts are not born out from findings arrived at in the o-in-o - SCNs are without jurisdiction: HCCus - In view of the Revenue appeal being dismissed by Supreme Court, the order of CESTAT has merged into the order of Supreme Court passed under Article 136 of the Constitution - Application made u/s 130A is dismissed: HCGST - Respondents should issue appropriate circular prescribing time limit within which objections are to be decided lest the provisions u/r 159(5) are rendered nugatory and empty formality, keeping in view that the maximum period of provisional attachment u/s 83 is one year: HCGST - False and fabricated goodless invoices - ITC availed is Rs.8.59 crores - Court below did not consider the gravity of the offences and enlarged the respondent on bail misconstruing the facts and legal position - Application for cancellation of bail is allowed: HCDerivatives: The Law and dynamics of its PracticeIndia reports 1.7 lakh suicides annually; Need to focus beyond mental health: LancetGreenwashing: A wolf in a sheep's clothing!Tit-for-Tat: China begins anti-dumping probe against Canadian rapeseedI-T- Reopening notice is rendered invalid where based on settled facts & amounting to a change of opinion rather than new evidence: HCAustralia to make law to fix minimum age to access social mediaI-T- CIT (A) correctly deleted the additions made by the AO for fixed assets & application of income, given that AO improperly considered gross receipts & failed to accurately compute application of income u/s 11 and 12: ITATTechies overwhelmingly back Harris + Trump reiterates tariff measures to protect DollarI-T - If detailed enquiries were made by NaFAC on stipend expenditure incurred by educational trust on its trainees before allowing exemption u/s 11, then Sec 263 can't be invoked upon NaFAC: ITATTyphoon Yagi causes havoc in Vietnam - 50 killed & 700 injuredI-T- Deduction allowed to assessee-company on interest income earned from cooperative banks u/s 80P(2)(d): ITATEU report says over USD 900 bn annual spending needed to remain competitive vis-a-vis US & ChinaVAT - Assessment order invalid & contravenes principles of natural justice, where preceding SCN proposing to commence assessement & impose penalty, was not properly served to & was not received by assessee: HCAuto component sector on road to reach USD 100 bn export target by 2030: GoyalCX - An act done with intent to evade payment of tax, can only invite invocation of extended limitation; demand fails where classification of relevant goods is a complicated issue & where no intentional tax evasion is made out: CESTATRajesh Verma takes charge as Chairperson of Commission for Air Quality Management in NCRCX - An action indicating a lack of bona fide does not necessarily indicate mala fide : CESTATMoD signs Rs 26K crore contract with HAL for Aero Engines for Su-30MKI aircraftCus - Where imported goods differ from their declarations in terms of quality, quantity & description, then the declared price cannot be adopted as actual price of the goods: CESTATPresence of Mpox virus of West African clade 2 confirmed in Isolated PatientCus - Valuation based on Rule 9, the residual method, was correctly used to determine value of imported goods, given that values based on identical or similar goods were unavailable & no evidence was provided by importer, so as to apply alternative valuation rules: CESTATAtal Innovation Mission unveils 6th edition of 'Innovations for You' coffee table bookCus - Section 114AA deals with penalties for knowingly making false declarations; penalty quashed as appellant's intention or knowledge was not clearly established: CESTAT
 
SMS spamming - TRAI favours Digital Consent Acquisition

By TIOL News Service

NEW DELHI, NOV 08, 2023: VARIOUS entities such as banks, other financial institutions, insurance companies, trading companies, business entities, real estate companies, etc. send commercial messages to telecom subscribers thorough SMS or voice calls. These entities are referred to as Principal Entities (Pes) or Senders in Telecom Commercial Communications Customer Preference Regulations, 2018 (TCCCPR-2018).

TRAI in its endeavour to curb the menace of spams through Unsolicited Commercial Communications (UCC) has taken various measures in recent past. In this pursuit, TRAI issued Direction dated 02.06.2023 under TCCCPR-2018 to all the Access Providers to develop and deploy the Digital Consent Acquisition (DCA) facility for creating a unified platform and process to register customers' consent digitally across all Access Service Providers and Principal Entities.

In the prevalent system, the consent is obtained and maintained by various Pes. Therefore, it is not possible for the Access Providers to check veracity of consents. Further, there is no unified system for customers to provide or revoke the consent. The Digital Consent Acquisition (DCA) process has facility to seek, maintain, and revoke the consents of customers, as per the processes envisaged under TCCCPR-2018. The consent data so collected will be shared on Distributed Ledger Technology (DLT) Platform, established under TCCCPR-2018 for Commercial Communications, for scrubbing by all Access Providers.

A common short code 127xxx will be used for sending consent seeking messages. The purpose, scope of consent, and Principal Entity/Brand name shall be mentioned clearly in the consent seeking message sent through the short code. Only whitelisted URLs/APKs/OTT links/Call Back numbers, etc. shall be used in the consent seeking messages. The consent acquisition confirmation message to the customers shall also have information related to revocation of the consent. Further, Access Providers shall develop a SMS/ Online facility to register unwillingness of the customers to receive any consent seeking message initiated by any Principal Entity.

It is specifically highlighted that after implementing DCA, the existing consents, acquired through alternative means, shall be rendered null and void and fresh consents will have to be sought by all Pes through digital means only.

All the Principal Entities are hereby requested to take urgent necessary steps to be onboard the DCA system as per the timelines prescribed in Direction dated 02.06.2023. For any clarification/ information/ details in the matter, Pes may contact the concerned Access Providers.


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