Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Court Emphasizes Designated Authority's Role in Sunset Review Investigations</h1> The Court highlighted discrepancies in the treatment of the petitioner's submissions during a sunset review investigation. It emphasized the ... Levy of Anti-dumping duty - imports of melamine from the Peoples of Republic of China - sunset review investigation conducted by the Joint Secretary-cum-Designated Authority - N/N. ADSSR/16/2020 dated 23.08.2021 - grievance of the petitioner is that in course of the investigation by the Designated Authority, the petitioners had submitted certain representations/questionnaires, in course of their entitlement for a hearing before the Designated Authority where sunset review investigation was being conducted - HELD THAT:- As the final determination has not yet been made by the Central Government, we request the Central Government to take note of that the import questionnaire response submitted by the petitioner at the stage of sunset review investigation was not taken into consideration by the Designated Authority by stating the reason that they were required to file user questionnaire response and not the import questionnaire response in the background of the aspect that it is an admitted position of the Designated Authority that the petitioner Century Ply is both an importer and a consumer and by taking note, give a due consideration as required under the law. If any other representation was also submitted by the petitioners before the Designated Authority at the stage of the investigation, the Central Government may also look into it, if otherwise acceptable in law. It is also stated that the petitioners had also submitted the representation before the Designated Authority at the stage when the sunset review investigation was carried out. Petition disposed off. Issues:1. Failure to consider petitioner's representations/questionnaires during sunset review investigation.2. Discrepancy in the consideration of user questionnaire response vs. import questionnaire response.3. Role of Designated Authority and Central Government in making final determinations.4. Request for Central Government to consider petitioner's submissions before final determination.Analysis:1. The petitioner raised a grievance regarding the Designated Authority's failure to consider their representations/questionnaires during the sunset review investigation. The petitioner contended that their submissions were not given due consideration in the final recommendation made by the Designated Authority, as per the notification dated 23.08.2021.2. A key point of contention was the discrepancy in the treatment of the petitioner as an importer and a consumer by the Designated Authority. The Designated Authority concluded that the petitioner was required to fill the user questionnaire response instead of the import questionnaire response. This discrepancy raised concerns as the petitioner was acknowledged as both an importer and a consumer by the Designated Authority.3. The judgment highlighted the role of the Designated Authority and the Central Government in making final determinations in such matters. Referring to a previous Supreme Court ruling, it was emphasized that the findings/orders of the Designated Authority are recommendatory, and the final decision rests with the Central Government. It was noted that the Central Government was yet to make the final determination in this case.4. The Court, in its decision, requested the Central Government to consider the import questionnaire response submitted by the petitioner during the sunset review investigation. The Court urged the Central Government to take note of the petitioner's submissions and give them due consideration as required by law before making the final determination. Additionally, the Central Government was advised to review any other representations submitted by the petitioner during the investigation, if permissible under the law, to ensure a fair assessment of the matter.This detailed analysis encapsulates the issues raised in the legal judgment and provides a comprehensive overview of the court's decision and directives concerning the petitioner's grievances and the actions to be taken by the Central Government in the case.

        Topics

        ActsIncome Tax
        No Records Found