Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation. Therefore, question of imposing late fee chargers merely because an importer files a second Bill of Entry on account of the factors mentioned above would not justify the levy of late fee charges on the petitioner. - Further it is noticed that in the impugned communication the amount was being demanded as a fine amount and not a late fee in terms of Regulation 4(3) - This writ petition is allowed by quashing the impugned order seeking to levy fine late fee - HC
Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation. Therefore, question of imposing late fee chargers merely because an importer files a second Bill of Entry on account of the factors mentioned above would not justify the levy of late fee charges on the petitioner. - Further it is noticed that in the impugned communication the amount was being demanded as a fine amount and not a late fee in terms of Regulation 4(3) - This writ petition is allowed by quashing the impugned order seeking to levy fine late fee - HC
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TaxTMI 
TaxTMI 
