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NDPS - Seizure of 20kg ganja - Ordinarily, no taxi driver, before allowing to board, ask for passenger details - No incriminating material seized from person - Contraband not hidden - Passengers fled from spot - No material to link taxi driver with contraband: SCGST - COVID-19 - Period between 15.03.2020 to 28.02.2022 stood excluded for limitation as per SC order - Issuance of notifications 13/2022-CT, 9/2023-CT, 56/2023-CT may be an exercise in abundant caution - Petitioners may avail statutory remedy of appeal: HCGST - 'Ratification' done after issuance of Notification No.56/2023-CT will not provide life to it - 'Ratification' cannot be a substitute of 'recommendation': HCGST - Solar Power Generating System would not answer the description of immoveable property - Supply of the Solar generating Power Station is a 'composite supply' and it would not amount to a 'works contract': HCGST - Survey in business premises - If excess stock is found, proceedings u/s 73 or 74 of the Act will come into play rather than u/s 130 of the Act r/w Rule 122 of the Rules, 2017: HCST - Once tax is not payable in law, there was no authority for the department to retain such an amount, therefore, s.11B provisions would not stand attracted: HCHow To ServeImpeached South Korean President Yoon finally arrestedI-T- Re-assessment order valid where assessee fails to explain nature & source of certain income disclosed in course of Search operations: HCUS SEC sues Musk over delays in disclosure of Twitter purchaseI-T - Entire purchases can't be disallowed if AO never doubted production & sales, merely because ITC availed on purchases made by assessee was not admissible and assessee had paid tax under VAT Act: HCBiden’s farewell shot: No import of Chinese vehiclesI-T - If AO had not made specific allegation that assessee had paid money through banking channel and received back cash against those payments, then matter shall be remanded to AO to consider afresh: HCUS House okays Bill banning transgender athletes from women’s sportsI-T - No tax can be levied on advance amount received by assessee for agreed sale proceeds, if no sale of land was actually executed during year under consideration: ITATMeta to lay off 5% of poor performersI-T - 'Shastras & scriputres' define only way of life of civilized society and they are definitely not religion specific for benefit of public at large, and hence no reason to deny exemption u/s 80G(5) to trust: ITATGaza ceasefire deal likely to be lockedI-T- When new flat is obtained on transfer of old flat, assessee's claim for deduction u/s 54 of the Act is justified: ITATGovt appoints Justice D K Upadhyaya as CJ of Delhi HC & Justice Alok Araddhe as CJ of Bombay HCCoal imports drop by 3.1% during April-October, 2024VAT - Assessment order passed on estimate basis is upheld where assessee does not maintain accurate records or books of accounts: HCPoK is nothing more than foreign territory to Pakistan: RMCus - Delays be dealt with liberally, especially when there is no deliberate attempt to delay filing of refund claims; rejecting refund claims on technical grounds of limitation, is not tenable: CESTATPM launches 'Mission Mausam', releases IMD Vision-2047 documentCX - Assessment order passed without granting personal hearing; assessee's difficulties in participating in adjudication due to COVID pandemic overlooked - case remanded: CESTATMNRE issues Guidelines for implementation of PM-Surya GharCX - Rejection of assessee's refund claims without issuing a Show cause notice or giving valid reasons for rejecting claims, contravenes principles of natural justice: CESTAT
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Former Prime Minister, Dr Manmohan Singh, delivering his Award Acceptance Speech after receiving TIOL Fiscal Heritage Award 2022 on Nov 8 at Taj Palace, New Delhi



Technical Session I - Ease of Doing Business: GST on Digital Economy