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 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
  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 ✕
🔎 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
    Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.
    Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.
    Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.
    Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.
    Additional input tax credit benefit was not established where post-GST credit ratio declined and transitional VAT credit was inapplicable.
    Appealability of advance ruling rejections is limited: only rulings pronounced on merits may be appealed.
    End-use exemption for uncoated paper requires actual qualifying use; purchaser declarations alone cannot establish entitlement.
    Compostable polymer bags remain plastic packing articles and cannot claim biodegradable-bag GST concession without prescribed biodegradable certificat...
    Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.
    Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.
    Faceless reassessment jurisdiction cannot be cured by a later faceless assessment order; objections remain for statutory appeal consideration.
    Penalty proceedings remain independent of assessment, preventing revision solely for failure to initiate underreporting penalty.
    Mechanical approval invalidated search assessments, while consistent project completion accounting and protection against double addition prevailed.
    TNMM segmental comparability, LIBOR loan pricing and working-capital-adjusted receivables guide transfer-pricing adjustments for associated-enterprise...
    Benami consideration source requirements upheld land attachment where alleged lenders lacked proven financial capacity and genuine funding evidence.
    Future benefit in benami transactions need not exist at provisional attachment, supporting confirmation where funds trace to beneficial owner.
    Tariff classification of diagnostic laser imagers follows the residuary accessory heading where equipment serves machines under different headings.
    Provisional customs clearance requires full duty bond and partial bank guarantee while appellate issues await final determination.
    Customs Broker authority cannot substitute importer consent, invalidating assessment and penalties where misdeclaration lacks evidentiary support.
    Penalty for duty-free jewellery shortages fails without proof of intentional diversion, reliable statements, or separate liability for proprietors.
❯❯
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:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Provisional release of the seized goods - pendency of...

Section 110A Amendment: Authority Can Provisionally Release Seized Goods During Proceedings, High Court Supports Ongoing Actions.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs July 12, 2021 Case Laws HC
Provisional release of the seized goods - pendency of proceedings - the legislative intent in section 110A, introduced by way of an amendment, is clear that even during pendency of proceedings before the adjudicating authority, such authority is conferred the discretionary power to allow provisional release. - The writ petitions are disposed off granting liberty to the adjudicating authority to carry forward the proceedings initiated under section 124 of the Act in accordance with law. - HC

Topics

Acts Income Tax