Overlap in Customs and IGST Notification on the Same Subject-Matter
by Brijesh Kothary* and Chitrartha Gupta**
Cite as: 2024 SCC OnLine Blog Exp 25
Customs
Delhi High Court imposes 10 lakhs cost on father of a minor student for availing EWS benefits by misrepresentation; Issues directions for RTE compliance
The present case reflects a tormenting situation where the opulent class is putting in blood, sweat and tears to reap the benefits of EWS reservation at the expense of the economically marginalized candidates. A calculated attempt at subverting the cherished constitutional vision of education for all is under scrutiny in this case.
Can Indian revenue authorities go after tax residency certificate issued by other tax jurisdiction and issue a re-assessment notice u/s 147 Income Tax Act? Delhi High Court rules
A clarificatory press release dated 1-03-2013 issued by the Finance Ministry pursuant to the 2013 amendment makes it clear that a Tax Residency Certificate is to be accepted and tax authorities cannot go behind it. Further, based on repeated assurances to foreign investors by way of CBDT Circulars as well as press releases and legislative amendments and decisions of the Courts, the revenue cannot go behind TRC.
Muslim woman can dissolve marriage by ‘Khula’ recognised under Shariat; Madras High Court quashes Khula certificate issued by Shariat Council
Madras High Court while quashing the Khula certificate issued by the Shariat Council, held that while it is open for a Muslim woman to exercise her inalienable rights to dissolve the marriage by Khula recognised under the Muslim Personal Law (Shariat) Application Act, 1937 by approaching a Family Court, it cannot be before Shariat Council.
Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder
CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.
Service tax not payable for ‘deemed sales’; CESTAT sets aside the order passed by the Commissioner LTU, Delhi
The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a ‘deemed sale’ under Article 366(29A) of the Constitution as the appellant throughout had effective control and possession over the ISO Tankers.
Madras High Court directs police authorities to prohibit obscene and vulgar dance performances during Dusshera festival
Madras High Court: In a writ petition filed for directing the respondents to obtain a declaration from the organisers of
Madras High Court applies doctrine of ‘substantial compliance’ to determine implications of limitation period in the Customs Act, 1962
Madras High Court: In a case where show cause notices were sent by Assistant Commissioner of Customs (Respondent 4) for short collection
CBIC notifies Controlled Delivery (Customs) Regulations, 2022
The Central Board of Indirect Taxes and Customs (CBIC) has notified Controlled Delivery (Customs) Regulations, 2022 in order to track shipments of
AFCHPR| Republic of Kenya directed to identify and demarcate the Ogiek ancestral land and make monetary reparations to the community for the moral and material prejudices suffered
African Court on Human and People’s Rights (‘AFCHPR’): While deciding the instant matter concerning the eviction of a Kenyan indigenous minority ethnic
Single jurisdiction single membership rule applied to Customs Brokers vide Customs Brokers Licensing (Amendment) Regulations, 2022
On 24th June, 2022, Central Board of Indirect Taxes and Customs (CBIC) notified Customs Brokers Licensing (Amendment) Regulations, 2022. The amendment revises
[Customs Act] Raj HC | DRI officer is not Competent Authority to issue show cause notice and adjudicate the same as “proper officer”; Show cause notice set aside
Rajasthan High Court: A Division Bench of Akil Kumar, CJ and Sameer Kureshi, J. allowed the writ petition and set aside the
CESTAT | Unless 7.5% of the penalty is deposited when the penalty is in dispute, the appeal cannot be entertained by the Tribunal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Sulekha Beevi, C.S. (Judicial Member) and P. Anjani Kumar (Technical Member)
SL CoA | Correct Harmonized Code for ‘Pringles’ to get it cleared from customs? Court discusses in detail
Court of Appeal of the Democratic Socialist Republic of Sri Lanka: The Division Bench of M. T. Mohammed Laffar and S. U.
CESTAT | Can refund of the IGST paid on the imported goods be demanded when there is no intention to take release of goods? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Sulekha Beevi C.S. (Judicial Member) allowed an appeal brief facts of which were that
CESTAT | Whether the supplementary invoices relate to the date of original clearance or the date on which the supplementary invoice was raised? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) partly allowed
CESTAT | If two reasonable constructions of a taxing provision are possible, that construction which favours the assessee must be adopted; Appeal allowed
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed with the point of
CESTAT | Recourse to revocation should be taken in extreme circumstances only and not in respect of violations for which there are other provisions to deal with them; Tribunal partly allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical
CESTAT | Principle of unjust enrichment wrongly invoked by the Commissioner in case of provisional assessment; Court allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed against the order of
Ministry of Finance rescinds customs tariff duty relaxation for oil products
The Ministry of Finance has issued a notification dated September 10, 2021 which rescinds the previous notification dated June 29, 2021, which