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 characters0/2000
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.
RelevanceDefaultDate
    Customs Broker penalty for pre-out-of-charge movement fails when goods remain within customs station for examination.
    Show-cause notice limits penalty powers, while false declaration penalties under customs law can apply to import transactions.
    Joint replacement implants classified as artificial joints or body parts, with exemption denied under strict notification construction.
    Wrongful withholding of company property remains a criminal offence; amendment did not shift trial to adjudication
    Fraudulent transaction unwindings under oppression law: consent is not an absolute bar when illegality is pleaded
    Res judicata barred a repeated personal guarantor insolvency petition filed to obtain interim moratorium and delay recovery.
    Mutual set-off in liquidation limited to the same counterparty; cross-group claims cannot reduce a corporate debtor's estate.
    Registered sub-lease security interest required revised plan distribution, while lender claims over allotted units were limited to unsold inventory.
    Origin rules for India-UK trade preferences set detailed criteria, proof, verification, and data-sharing safeguards for goods.
    TDS exemption on aircraft lease rent paid to IFSC units, subject to prescribed declaration and reporting conditions.
    Anti-dumping duty continued on Normal Butanol imports from Malaysia, South Africa and the United States for five years.
    Provisional assessment of anti-dumping duty ordered for Glufosinate imports from China pending anti-absorption review
    Provisional assessment of Insoluble Sulphur imports from China ordered pending anti-absorption review, with guarantee for differential duty.
    Customs exemption for event goods and animals imported for display or use, subject to bond, identification, and re-export conditions.
    Automatic extension of TRQ Authorisations for gold imports under India-UAE CEPA continues validity until 30.09.2026
    Provisional assessment and guarantee required for Insoluble Sulphur imports from China pending anti-absorption review
    Duty credit scrip refunds and drawback must be given by re-credit, with cash payment excluded under customs procedures.
    Client unpaid securities handling updated with auto-pledge, five-day payment window, and limited pledge extension rules.
    Out of Charge cargo may be converted from DPD-CFS to DPD-DPD without separate Customs permission.
    SCMTR pan-India rollout requires mandatory electronic cargo filings as Supplementary IGM/EGM use ends at Nhava Sheva.
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      The petition sought directions for permanent migration of the...

      Firm seeks migration under GST portal, inability to file returns resolved.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      GSTSeptember 28, 2024Case LawsHC
      The petition sought directions for permanent migration of the Petitioner's Firm under the same Goods and Service Tax Number (GSTN) and activation of login credentials on the common portal. The inability to login and migrate prevented the Petitioner from filing returns or paying taxes from July 2017 onwards. In light of the Allahabad High Court judgment in M/s Metro Institutes of Medical Sciences Pvt. Ltd., the respondent authority was directed to immediately allow the Petitioner-Firm to login on the GST portal for completing the migration process, uploading returns, and depositing due taxes. The writ petitions were allowed.

      Topics

      ActsIncome Tax