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    July 25, 2026   Case LawsCustoms
    Certificate of Origin verification requires transaction-specific scrutiny; supplier non-cooperation alone cannot defeat preferential tariff treatment ...
    July 25, 2026   Case LawsCustoms
    Burden of proof in gold confiscation requires corroborated smuggling evidence, while currency nexus and cross-examination remain essential safeguards.
    July 25, 2026   Case LawsCustoms
    Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
    July 25, 2026   Case LawsCustoms
    Deliberate customs undervaluation attracts separate partner liability despite post-detection duty payment, which may only mitigate penalty quantum.
    July 25, 2026   Case LawsCustoms
    Customs investigation deposit refunds remain available when departmental records verify payment and the underlying duty demand is set aside.
    July 25, 2026   Case LawsCustoms
    Late filing fees on supplementary Bills of Entry require assessment of sufficient cause and cannot be imposed mechanically.
    July 25, 2026   Case LawsCustoms
    Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.
    July 25, 2026   Case LawsCustoms
    Prospective exemption amendments cannot cure incomplete electric vehicle kit imports lacking components required under the earlier concessional-duty e...
    July 25, 2026   Case LawsCustoms
    Direct nexus requirement confines customs exemption to manufacturing inputs, excluding capital-goods spares used in PCB production.
    July 25, 2026   Case LawsCustoms
    Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.
    July 25, 2026   Case LawsCompanies Law
    Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
    July 25, 2026   Case LawsFEMA
    Inherent jurisdiction, mandatory FERA notice and speedy-trial protections required quashing of prolonged criminal proceedings.
    July 25, 2026   Case LawsMoney Laundering
    Anticipatory bail under PMLA remains available despite ineffective proclamation proceedings, subject to satisfaction of statutory twin conditions.
    July 25, 2026   Case LawsMoney Laundering
    Proceeds of crime require a proven scheduled-offence nexus; prolonged pre-trial detention may justify regular bail under PMLA.
    July 25, 2026   Case LawsMoney Laundering
    Money-laundering prosecution focuses on scheduled offences and proceeds of crime, while discharge requires only a prima facie case.
    July 25, 2026   Case LawsMoney Laundering
    Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
    July 25, 2026   Case LawsMoney Laundering
    Equivalent-value property attachment extends to pre-existing assets when alleged crime proceeds cannot be traced or recovered.
    July 25, 2026   Case LawsService Tax
    Despatch money under FOB export contracts is a contractual incentive, not taxable consideration for port services without a service nexus.
    July 25, 2026   Case LawsIndian Laws
    Stamp duty on mining leases may rest on anticipated royalty where extraction value is indeterminate at execution.
    July 25, 2026   Case LawsIndian Laws
    Contractual GST reimbursement arbitration remains valid, but unsupported tax calculations may be severed and remitted for fresh determination.
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    July 25, 2026   Case Laws Customs
    Certificate of Origin verification requires transaction-specific scrutiny; supplier non-cooperation alone cannot defeat preferential tariff treatment or trigger extended limitation.
    July 25, 2026   Case Laws Customs
    Burden of proof in gold confiscation requires corroborated smuggling evidence, while currency nexus and cross-examination remain essential safeguards.
    July 25, 2026   Case Laws Customs
    Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply prospectively.
    July 25, 2026   Case Laws Customs
    Deliberate customs undervaluation attracts separate partner liability despite post-detection duty payment, which may only mitigate penalty quantum.
    July 25, 2026   Case Laws Customs
    Customs investigation deposit refunds remain available when departmental records verify payment and the underlying duty demand is set aside.
    July 25, 2026   Case Laws Customs
    Late filing fees on supplementary Bills of Entry require assessment of sufficient cause and cannot be imposed mechanically.
    July 25, 2026   Case Laws Customs
    Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.
    July 25, 2026   Case Laws Customs
    Prospective exemption amendments cannot cure incomplete electric vehicle kit imports lacking components required under the earlier concessional-duty entry.
    July 25, 2026   Case Laws Customs
    Direct nexus requirement confines customs exemption to manufacturing inputs, excluding capital-goods spares used in PCB production.
    July 25, 2026   Case Laws Customs
    Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.
    July 25, 2026   Case Laws Companies Law
    Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mismanagement.
    July 25, 2026   Case Laws FEMA
    Inherent jurisdiction, mandatory FERA notice and speedy-trial protections required quashing of prolonged criminal proceedings.
    July 25, 2026   Case Laws Money Laundering
    Anticipatory bail under PMLA remains available despite ineffective proclamation proceedings, subject to satisfaction of statutory twin conditions.
    July 25, 2026   Case Laws Money Laundering
    Proceeds of crime require a proven scheduled-offence nexus; prolonged pre-trial detention may justify regular bail under PMLA.
    July 25, 2026   Case Laws Money Laundering
    Money-laundering prosecution focuses on scheduled offences and proceeds of crime, while discharge requires only a prima facie case.
    July 25, 2026   Case Laws Money Laundering
    Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and provident fund.
    July 25, 2026   Case Laws Money Laundering
    Equivalent-value property attachment extends to pre-existing assets when alleged crime proceeds cannot be traced or recovered.
    July 25, 2026   Case Laws Service Tax
    Despatch money under FOB export contracts is a contractual incentive, not taxable consideration for port services without a service nexus.
    July 25, 2026   Case Laws Indian Laws
    Stamp duty on mining leases may rest on anticipated royalty where extraction value is indeterminate at execution.
    July 25, 2026   Case Laws Indian Laws
    Contractual GST reimbursement arbitration remains valid, but unsupported tax calculations may be severed and remitted for fresh determination.

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      Home› Highlights › GST › 2024 › July, 2024 › This
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      GST

      The High Court directed the respondents to allow the petitioner,...

      HC allows small biz to upload ITC certificate by condoning 2-day delay due to COVID-19 u/r 40(1)(b) after approval of composition scheme withdrawal.

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      GSTJuly 19, 2024Case LawsHC
      The High Court directed the respondents to allow the petitioner, a small businessman, to upload the input tax credit certificate in the web portal by condoning the delay of 2 days in filing Form GST ITC-01 within the stipulated 30 days. The delay occurred due to the COVID-19 period, and the petitioner's application for withdrawal from the composition scheme was approved on 12th November 2021. The Joint Commissioner had accepted the petitioner's explanation and found the delay condonable, but did not identify any provision to allow it. The High Court held that Rule 40(1)(b) permits condonation of delay and directed the respondents to condone the delay and permit the petitioner to file Form GST ITC-01 in the peculiar circumstances.
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