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I-T - High Court need not intervene in matter involving factual issues; petitioner may utilise option of appeal: HCChina asks Blinken to select between cooperation or confrontationI-T - Unexplained cash credit - additions u/s 68 unsustainable where based on conjecture & surmise alone: ITATHonda to set up USD 11 bn EV plant in CanadaI-T - Re-assessment is invalid where based only on a suspicion that income escaped assessment & where not based on concrete reasons to believe for commencing such proceedings : ITATImran Khan banned from flaying State InstitutionsI-T - Income from sale of flats cannot be computed in assessee's hands, where legal possession of flats had not been handed over to buyers in that particular AY: ITATPro-Palestine demonstration spreads across US universities; 100 arrestedI-T - Investment activities in venture capital which are not covered in negative list under Schedule III to SEBI Regulations, qualifies for deduction u/s 10(23FB): ITATNATO asks China to stop backing Russia if keen to forge close ties with WestCus - When Department has not complied with time limit, the order issued for revocation of licence or order issued for continuation of suspension licence cannot sustain: CESTATNY top court quashes conviction of Harvey Weinstein in rape caseWeather prediction normal for phase 2 poll dayIndiGo orders 30 Airbus A350s for long haulsST - Appellant is an 'authorised medical practitioner' providing 'healthcare services' - services exempted in terms of clause 2(i) of notification 25/2012-ST: Commr(A)RBI to issue fresh guidelines for banks to freeze suspected bank accounts being used for cyber crimesREC avails SACE-Covered Green Loan for 60.5 Billion Japanese YenStudy finds Coca-Cola accounts for 11% of branded plastic pollution worldwideCus - 'Small Form-factor Pluggable Optical Transceivers' are classifiable under CTH 8517 7090 and not under CTH 8517 62 90 - entitled for benefit of duty concession under 57/2017-Cus: CESTATDoNER discusses Development of Tourism in North EastCX - Appellant is eligible for exemption under Notfn 12/2012-CE upon fulfilling all conditions stipulated therein, thus sufficiently establishing that goods dealt with by Appellants qualify for exemption: CESTAT

MESSAGE BOARD

   

The Elusive GST Appellate Tribunal and the Uniformed Officer


GST Tribunal and Uniform

Sir

To avoid the embarassment of telling HCs about non-availability of Tribunal, there is an easy way out for the department. Additional / Joint Commissioner (Appeals) can reject all appeals filed by registered persons, in particular, appeals against refund rejection orders. If the Registered person approaches HC, alternate remedy (Tribunal) and ROD order extending time limit for filing appeal will rescue department. If and when Tribunal is formed and allows the appeal of Registered person, the Registered person has to file a fresh claim and within sixty days refund can be sanctioned without interest or appeal can be filed in HC against Tribunal order.

As regards uniform, senior officers of CBIC get posted alternately between Customs & (now) GST. Customs Officers wear uniform. When seniors are posted in GST formation, if a Superintendent / Inspector do not sit in the front seat, the senior officer would find it difficult to travel. Probably, to maintain uniformity, uniform is continued for Central Tax offciers also (the Officers also get uniform allowance every year).

LSK

12/08/2021

 

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