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    July 17, 2026   Case LawsIncome Tax
    Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
    July 17, 2026   Case LawsIncome Tax
    Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.
    July 17, 2026   Case LawsIncome Tax
    Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.
    July 17, 2026   Case LawsIncome Tax
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    July 17, 2026   Case LawsIncome Tax
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    July 17, 2026   Case LawsIncome Tax
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    July 17, 2026   Case LawsCustoms
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    July 17, 2026   Case LawsCustoms
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    July 17, 2026   Case LawsCompanies Law
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    July 17, 2026   Case LawsMoney Laundering
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    July 17, 2026   Case LawsService Tax
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    July 17, 2026   Case LawsVAT / Sales Tax
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    July 17, 2026   Case LawsIndian Laws
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    July 16, 2026   Case LawsGST
    Consequential GST refund rejection requires statutory appeal where fresh lawful grounds remain open after appellate remand.
    July 16, 2026   Case LawsGST
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    July 17, 2026   Case Laws Income Tax
    Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identified subsequent DIN intimation.
    July 17, 2026   Case Laws Income Tax
    Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.
    July 17, 2026   Case Laws Income Tax
    Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.
    July 17, 2026   Case Laws Income Tax
    Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percentage completion.
    July 17, 2026   Case Laws Income Tax
    Statutory sanction for delayed reassessment is mandatory; approval by an unauthorised authority invalidates reassessment jurisdiction.
    July 17, 2026   Case Laws Income Tax
    Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.
    July 17, 2026   Case Laws Customs
    Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.
    July 17, 2026   Case Laws Customs
    Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.
    July 17, 2026   Case Laws Customs
    Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.
    July 17, 2026   Case Laws Customs
    Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial food-manufacturing entry.
    July 17, 2026   Case Laws Companies Law
    Discretionary restoration costs require reasoned justification and cannot be imposed for facilitating statutory tax assessment proceedings.
    July 17, 2026   Case Laws IBC
    Strict IBC appeal limitation requires a timely delay-condonation application; later filing cannot cure expiry of the maximum period.
    July 17, 2026   Case Laws Money Laundering
    Knowing assistance with proceeds of crime supports money-laundering charges where specific fund transfers show active prima facie involvement.
    July 17, 2026   Case Laws Money Laundering
    Money-laundering discharge requires assessment of prima facie PMLA ingredients, not re-evaluation of pending predicate offences.
    July 17, 2026   Case Laws Service Tax
    Reverse-charge service tax on mining royalty excludes threshold relief and may trigger extended limitation and penalties for suppression.
    July 17, 2026   Case Laws Service Tax
    Railway cleaning and onboard housekeeping qualified as exempt municipal sanitation services, while known facts prevented extended limitation.
    July 17, 2026   Case Laws VAT / Sales Tax
    Secured creditor priority defeats State tax encumbrances, protecting SARFAESI auction purchasers from subsequent recovery against purchased assets.
    July 17, 2026   Case Laws Indian Laws
    Statutory demand notice must exclude stale or prematurely presented cheques and require valid service for cheque dishonour prosecution.
    July 16, 2026   Case Laws GST
    Consequential GST refund rejection requires statutory appeal where fresh lawful grounds remain open after appellate remand.
    July 16, 2026   Case Laws GST
    GST adjudication order issuance within limitation remains valid despite later portal upload, which concerns service and enforceability.

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      Home› Highlights › Customs › 2021 › April, 2021 › This
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      Customs

      Verification regarding the Certificate of Origin produced -...

      Certificate of Origin Verification Not Prima Facie u/r 6(1)(b), Falls u/r 6(1)(C) CAROTAR 2020.

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      CustomsApril 30, 2021Case LawsHC
      Verification regarding the Certificate of Origin produced - Concessional rate of Customs Duty - The said verification cannot be treated as prima facie verification under Rule 6(1)(b) of the CAROTAR, 2020, rather it would prima facie come under Rule 6(1)(C) of the CAROTAR, 2020. Thus, Rule 5(b) of CBEC’s circular No.38/2016-customs dated 22.08.2016 will apply in the present case. - HC
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