The Supreme Court dismissed the appeal after noting the importer had a valid licence during adjudication. The Court left open the unresolved question of whether Customs can confiscate goods after they ...
CESTAT Mumbai held that confiscation and differential duty based on Air Cargo Complex imports and post parcel valuation were without legal authority. The order imposing penalties and confiscation was ...
The Court invalidated the assessment order after finding that it was issued within a week of notice and without meaningful opportunity of ...
The Court held that the assessment order was invalid because no hearing date was communicated after 06.11.2023, resulting in an ex-parte order. The matter was remanded for fresh ...
The High Court dismissed the writ petition challenging ITC demands, noting that an alternative statutory remedy under Section 107 of the CGST Act is available and must be ...
The Court set aside the penalty imposed for expired e-way bill, holding that proceedings under Section 129 require proof of intent to evade tax, which was ...
Explains why massive penalties were introduced under the new data protection law and highlights the compliance duties, rights, and enforcement framework that organisations must ...
MCA increases capital and turnover limits to ₹10 crore and ₹100 crore, expanding eligibility for multiple exemptions. Key takeaway: more companies can now enjoy simplified filings, reduced penalties, ...
Highlights how the Court ruled that consistent operational control and strategic oversight in India can establish a Fixed Place PE under the DTAA, even without exclusive offices. Key takeaway: ...
Major provisions of the four Labour Codes come into force, replacing 29 laws with streamlined registration, digital inspections, and unified returns. Key takeaway: workers gain broader rights while ...
Tribunal quashed penalty where AO’s addition for alleged bogus purchases was purely estimated, emphasizing that penalties require concrete evidence of income ...
ITAT Delhi held that a reassessment notice issued three years after the relevant AY is invalid if the alleged escaped income is below ₹50 lakh, reinforcing the statutory threshold ...