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CBIC notifies Customs exchange rates w.e.f. May 17, 2024Cus - Petitioner is only an intermediary for procuring containers and giving the same on lease to the consignees - Directions cannot be issued, while exercising extraordinary jurisdiction, to authorities to release the containers by destuffing the goods: HCLS elections: Voter turnout in first four phases averages around 67%GST - Petitioner asserts that he was unaware of the proceedings - Since the tax dues appear to have been recovered, revenue interest has been secured - Matter remanded: HC3rd Session of India-Zimbabwe Joint Trade Committee held in New DelhiGST - No opportunity of hearing is granted to the petitioner by the respondent authority while taking adverse view - Only recourse is to remand the matter for passing fresh order in accordance with law: HCIndia sets up two tank-repair facilities in Ladakh near LACGST - Tax demand and penalty were confirmed entirely on the basis of the statement recorded on 26.09.2022 and by disregarding the reply filed and documents annexed thereto - Orders unsustainable, matter remanded: HCEx-serviceman nabbed for alleged swindling people by swapping ATM cardsGST - Refund - Proper officers have to comply with the provisions of s.54(7) - Claim to be processed within two weeks: HCAdhir Ranjan says ‘I do not trust Mamata’GST - Since the only reason for passing impugned order is that petitioner had not filed any reply, one opportunity needs to be granted - Matter remitted: HCChina faces acute revenue crunch! Will it reform clunky fiscal system?Arunachal cops bust sex racket; 21 including govt employees arrestedI-T- Not providing cross-examination of maker of the statement on which AO relies upon to take adverse view against an assessee is a serious flaw which render the action of AO a nullity : ITATNSSO reveals joblessness on decline in urban IndiaBharat Pavilion at Cannes Film Festival inauguratedAs protests turn violent, France declares state of emergency in CaledoniaLawrence Wong assumes office as Singapore’s new PMGST - SC tells UoI - Not necessary to make arrest in every case

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Where is the monkey now?


Rejection of after-thoughts

Very often, in a case based on depositions and investigation, if the assessee improves his defences in the reply to SCN, the ajdudicating authorities have a habit of rejecting such better defences as after-thought. I am unaware of any bar in law against after-thought. Is a person under investigation expected to put forth his best defence and explanation during the investigation itself? Evidenlty, there can be no such compulsion. I hope that some High Court will examine the foundation of "after-thought" as a basis for rejection of defences.

Gururaj B N 12/11/2020

 

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