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Cus - 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: HCGST - 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: HCGST - 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: HCGST - 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: HCGST - Refund - Proper officers have to comply with the provisions of s.54(7) - Claim to be processed within two weeks: HCGST - 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 : ITATMajor road accidents: 8 killed in MP & 6 in OdishaI-T- 84-day delay in filing appeal before CIT(A) is condonable, where caused due to assessee's ill health; matter remanded for reconsideration: ITATNSSO reveals joblessness on decline in urban IndiaBharat Pavilion at Cannes Film Festival inauguratedAs protests turn violent, France declares state of emergency in CaledoniaI-T- Amount of enhancement is deemed to be income of previous year in which it is received for purposes of 'enhanced compensation' taxable as capital gain: ITATLawrence Wong assumes office as Singapore’s new PMDoT receives overwhelming response to its Sangam Initiative: 144 participants selectedPutin seeks greater support for war efforts in BeijingI-T- DDT liability is distinct and separate from the liability to pay income-tax on the total income of an assessee : ITATGST - SC tells UoI - Not necessary to make arrest in every caseFirst set of citizenship certificates after notification of CAA Rules, 2024 issuedAssassination attempt at Slovakia PM Fico; Serious injuries reportedCus - Without checking authenticity of certificate of origins, the same cannot be discarded & based on the same, benefit of exemption cannot be denied: CESTATFM says PM’s active monitoring behind infra sector turnaroundCBIC revises tariff value of edible oils, gold and silver6 burnt to death as bus catches fire after ramming into lorry in APCX - Since the appellant has fulfilled procedural requirement as mentioned in Clause 2(a) of Notfn 33/99-CE , refund applications filed by appellant cannot be rejected: CESTAT


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Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.


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