Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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 characters 0/2000
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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 ✕
🔎 Highlights - 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
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
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.
Relevance Default Date
    April 11, 2026   Case Laws Benami Property
    Recall of ex parte orders requires sufficient cause for absence; repeated non-appearance and delayed additional material defeated recall.
    April 11, 2026   Case Laws Customs
    Non-speaking provisional release order quashed for failure to address customs objections and BIS certificate concerns.
    April 11, 2026   Case Laws Customs
    Refund of withdrawn provisional anti-dumping duty cannot be denied on unjust enrichment grounds under the Anti-Dumping Rules.
    April 11, 2026   Case Laws Customs
    Essential character of multifunctional wheelchairs governed classification and exemption despite an added toileting feature.
    April 11, 2026   Case Laws Customs
    Unjust enrichment bars refund of export duty where realised proceeds exceed declared FOB value and passing on is not disproved.
    April 11, 2026   Case Laws Customs
    Misdeclaration of imported goods justified rejection of declared value, reassessment on similar goods data, and upholding confiscation and penalty.
    April 11, 2026   Case Laws Customs
    IGCR compliance and concessional duty benefit fail where excess import is not established and declared end use is proved.
    April 11, 2026   Case Laws Customs
    Animal feed premix classification turns on specific use and functional character, placing poultry premixes under Heading 2309.
    April 11, 2026   Case Laws IBC
    Belated operational creditor claim rejected for lack of verification and failure to support proof during CIRP.
    April 11, 2026   Case Laws IBC
    Statutory limitation under insolvency law cannot be extended by time spent in writ proceedings when alternate remedy exists.
    April 11, 2026   Case Laws IBC
    Limitation for personal guarantor insolvency runs from actual invocation of guarantee; earlier default notices do not start time.
    April 11, 2026   Case Laws FEMA
    NRNR account contravention penalty upheld, but confiscation set aside for lack of reasons and no factual justification.
    April 11, 2026   Case Laws Money Laundering
    PMLA committal to Special Court is mandatory once cognizance is taken; delay or trial stage cannot prevent transfer.
    April 10, 2026   Notifications SEZ
    Special Economic Zone notification, Approval Committee constitution and deemed Inland Container Depot status under customs law
    April 10, 2026   Notifications Customs
    Anti-dumping duty notification updated to reflect a producer name change for industrial laser machine imports.
    April 10, 2026   Circulars Customs
    Transshipment bond terms amended for FedEx, with revised bond validity and bank guarantee waiver retained.
    April 10, 2026   Circulars Customs
    International transshipment of FCL/LCL cargo eased as Customs sets email-based coordination and handling procedures.
    April 10, 2026   Circulars Customs
    Customs area declaration for Kolkata jetty extended, with pollution clearance required before fly ash loading.
    April 10, 2026   Circulars Customs
    Body Worn Camera recording made mandatory for customs cargo examination at ICDs under Chennai-II Commissionerate from 01.04.2026.
    April 10, 2026   Circulars Customs
    QR code Customs Passes made mandatory for Chennai Customs entry; old non-QR passes set to become invalid on stated dates.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

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

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
April 11, 2026   Case Laws Benami Property
Recall of ex parte orders requires sufficient cause for absence; repeated non-appearance and delayed additional material defeated recall.
April 11, 2026   Case Laws Customs
Non-speaking provisional release order quashed for failure to address customs objections and BIS certificate concerns.
April 11, 2026   Case Laws Customs
Refund of withdrawn provisional anti-dumping duty cannot be denied on unjust enrichment grounds under the Anti-Dumping Rules.
April 11, 2026   Case Laws Customs
Essential character of multifunctional wheelchairs governed classification and exemption despite an added toileting feature.
April 11, 2026   Case Laws Customs
Unjust enrichment bars refund of export duty where realised proceeds exceed declared FOB value and passing on is not disproved.
April 11, 2026   Case Laws Customs
Misdeclaration of imported goods justified rejection of declared value, reassessment on similar goods data, and upholding confiscation and penalty.
April 11, 2026   Case Laws Customs
IGCR compliance and concessional duty benefit fail where excess import is not established and declared end use is proved.
April 11, 2026   Case Laws Customs
Animal feed premix classification turns on specific use and functional character, placing poultry premixes under Heading 2309.
April 11, 2026   Case Laws IBC
Belated operational creditor claim rejected for lack of verification and failure to support proof during CIRP.
April 11, 2026   Case Laws IBC
Statutory limitation under insolvency law cannot be extended by time spent in writ proceedings when alternate remedy exists.
April 11, 2026   Case Laws IBC
Limitation for personal guarantor insolvency runs from actual invocation of guarantee; earlier default notices do not start time.
April 11, 2026   Case Laws FEMA
NRNR account contravention penalty upheld, but confiscation set aside for lack of reasons and no factual justification.
April 11, 2026   Case Laws Money Laundering
PMLA committal to Special Court is mandatory once cognizance is taken; delay or trial stage cannot prevent transfer.
April 10, 2026   Notifications SEZ
Special Economic Zone notification, Approval Committee constitution and deemed Inland Container Depot status under customs law
April 10, 2026   Notifications Customs
Anti-dumping duty notification updated to reflect a producer name change for industrial laser machine imports.
April 10, 2026   Circulars Customs
Transshipment bond terms amended for FedEx, with revised bond validity and bank guarantee waiver retained.
April 10, 2026   Circulars Customs
International transshipment of FCL/LCL cargo eased as Customs sets email-based coordination and handling procedures.
April 10, 2026   Circulars Customs
Customs area declaration for Kolkata jetty extended, with pollution clearance required before fly ash loading.
April 10, 2026   Circulars Customs
Body Worn Camera recording made mandatory for customs cargo examination at ICDs under Chennai-II Commissionerate from 01.04.2026.
April 10, 2026   Circulars Customs
QR code Customs Passes made mandatory for Chennai Customs entry; old non-QR passes set to become invalid on stated dates.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › VAT and Sales Tax › 2016 › February, 2016 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
VAT and Sales Tax

When no express power has been conferred on the first appellate...

Section 62(5) of PVAT Act implies authority for appellate bodies to grant interim injunctions, ensuring justice aligns with legal principles.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

VAT and Sales Tax February 9, 2016 Case Laws HC
When no express power has been conferred on the first appellate authority to pass an order of interim injunction/protection, in our opinion, by necessary implication and intendment in view of various pronouncements and legal proposition expounded above and in the interest of justice, it would essentially be held that the power to grant interim injunction/protection is embedded in Section 62(5) of the PVAT Act - HC
View Source View

Topics

Acts Income Tax
Next ➔