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Terror attack in Turkey; Many killed & several injured in blastsModi, Jinping hail disengagement along LACMisc - Phrase intoxicating liquor cannot be restricted to potable alcoholic liquor, that is, alcohol that is sold as a beverage: SC CBMisc - Industrial alcohol & medicinal and toilet preparations which contain alcohol can be taxed as per Entry 84- List I by Central Govt through Central Excise duty: SC CBCBIC amends tariff value of silver in all formsIBC - When there is specific procedure provided for withdrawal of insolvency applications, then NCLAT cannot invoke its inherent powers: SC LB (See 'TIOLCorplaws')IBC - If debt entries exist in corporate debtor's balance sheet, then debtor could not deny its liability merely on ground that there were no specific entries of particular creditor in their balance sheet: SC (See 'TIOCorplaws')Department of Posts starts proof of concept for transmission of mail through droneGovt notifies Min export price of USD 490/ tonne for non-Basmati white riceCrPC - For bringing out case under criminal breach of trust, it shall be pointed out that person with whom entrustment of property is made, has dishonestly misappropriated it: SCScindia unveils BSNL's new logo and seven customer centric servicesGST - Provisional attachment of bank account u/s 83 - Rule 159 confers a right to file objections and seek revocation of such attachment - Petitioner permitted to move such application: HCSC quashes NCLAT order winding up insolvency proceedings against ByjuGST - Refund - s.54 - COVID-19 - In view of notification 13/2022-CT excluding the period 01.03.2020 to 28.02.2022 from computing the limitation period, authority to reconsider the claim: HCPM says BRICS is not divisive; it is for public goodSC rules States have legislative power to tax industrial alcohol liquorVAT - If payment of refund was delayed, then assessee automatically becomes entitled to interest u/s 42 of DVAT Act: HCNCLAT okays Central Govt taking over Delhi Gymkhana ClubRoad to Refund: Potholes, Pitfalls, and Peculiar OfficersCyclone Dana - Schools shut down for 3 days in West BengalI-T- Notice issued u/s 148A(b) without conducting requisite inquiry, is contrary to mandate of Section 148A: HCUP Police seizes 12 kg gold from car on Yamuna ExpresswayScindia launches 'International Incoming Spoofed Calls Prevention System'
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TODAY'S CASE (INDIRECT TAX)

++ Misc - Phrase intoxicating liquor cannot be restricted to potable alcoholic liquor, that is, alcohol that is sold as a beverage: SC CB

++ Misc - Industrial alcohol & medicinal and toilet preparations which contain alcohol can be taxed as per Entry 84- List I by Central Govt through Central Excise duty: SC CB

++ GST - Provisional attachment of bank account u/s 83 - Rule 159 confers a right to file objections and seek revocation of such attachment - Petitioner permitted to move such application: HC

++ GST - Refund - s.54 - COVID-19 - In view of notification 13/2022-CT excluding the period 01.03.2020 to 28.02.2022 from computing the limitation period, authority to reconsider the claim: HC

++ CX - Provisions contained in SARFAESI Act, 2002 will have an overriding effect on the provisions of the CEA, 1944 - Bank, secured creditor, will have priority over dues, s.11E notwithstanding: HC

++ VAT - Assessment is required to be quashed for gross failure to comply with statutory provisions and principles of natural justice and fair play, non-application of mind and legal malafides: HC

++ VAT - If payment of refund was delayed, then assessee automatically becomes entitled to interest u/s 42 of DVAT Act: HC

++ ST - Appeal dismissed for failure to make pre-deposit - In the peculiar facts of the case, appeal is restored on the file of Commissioner (A) - Petitioner granted three months to comply: HC

++ CX - CENVAT on Sugar Cess - Tribunal has passed contradictory orders - Without entering into merits, impugned order quashed and matter remanded: HC

++ CX - It is true that SVLDRS, 2019 was a benevolent statutory scheme but had a cut-off date and was not an on-going scheme - Court cannot defer date of payment and modify the scheme: HC

++ GST - ITC availed on various goods used in construction of school building - Petitioner had challenged SCN by filing writ petition but had not appeared before adjudicating authority - Now that order has been passed, petitioner can file appeal against the same: HC

++ GST - Cancellation of registration - SCN does not indicate what violation has been made by petitioner - Orders passed reflect non-application of mind: HC

++ GST - When the law imposes an obligation with which a person is disabled from complying for no fault attributable to it or has no remedy over it, the law would generally excuse the performance - ITC-02 manually filed should be considered for extending benefit: HC

++ GST - Alleged consideration of the petitioner's reply is not a substitute for denying the opportunity of hearing contemplated by the statutory provision s.75(4) - Order set aside: HC

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