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    August 20, 2026   Case Laws GST
    Common Portal service alone does not validly serve contested GST notices or trigger appeal limitation periods.
    August 20, 2026   Notifications Law of Competition
    Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
    August 20, 2026   Case Laws GST
    Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.
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    GST registration cancellation for prolonged return default may operate during default, while time-barred appeals cannot be revived through writs.
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    Transfer-pricing method selection remains factual where TNMM is rule-compliant, leaving no substantial question of law for review.
    August 20, 2026   Case Laws Income Tax
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    August 20, 2026   Case Laws Income Tax
    TDS credit for actual deduction cannot be denied solely because the deductor failed to deposit or report tax.
    August 20, 2026   Case Laws Income Tax
    Depreciation on acquired brand-name and distribution rights is allowable as business or commercial intangible assets under Section 32.
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    August 20, 2026   Case Laws Income Tax
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    August 20, 2026   Case Laws Income Tax
    Reasoned adjudication of reassessment jurisdictional objections must precede merits review where foundational defects may invalidate the reassessment.
    August 20, 2026   Case Laws Income Tax
    Concessional corporate tax rate applies despite an incorrect return provision reference where turnover eligibility is otherwise satisfied.
    August 20, 2026   Case Laws Income Tax
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August 20, 2026   Case Laws GST
Common Portal service alone does not validly serve contested GST notices or trigger appeal limitation periods.
August 20, 2026   Notifications Law of Competition
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period expires.
August 20, 2026   Case Laws GST
Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.
August 20, 2026   Case Laws GST
GST registration cancellation for prolonged return default may operate during default, while time-barred appeals cannot be revived through writs.
August 20, 2026   Case Laws GST
Road-access annuity exemption excludes deferred payments that constitute consideration for taxable road works-contract services under concession arrangements.
August 20, 2026   Case Laws GST
Uncomputed GST liability for transporter supports regular bail in alleged clandestine goods transportation without invoices and e-way bills.
August 20, 2026   Case Laws GST
Classification of Psyllium seeds as dried goods denies fresh-produce exemption and results in GST liability.
August 20, 2026   Case Laws Income Tax
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge.
August 20, 2026   Case Laws Income Tax
Sufficient cause for departmental delay justified condonation and enabled the Revenue's income-tax appeal to proceed for admission.
August 20, 2026   Case Laws Income Tax
Transfer-pricing method selection remains factual where TNMM is rule-compliant, leaving no substantial question of law for review.
August 20, 2026   Case Laws Income Tax
Reopening after four years fails where audit objections merely trigger re-examination of records already assessed without fresh tangible material.
August 20, 2026   Case Laws Income Tax
TDS credit for actual deduction cannot be denied solely because the deductor failed to deposit or report tax.
August 20, 2026   Case Laws Income Tax
Depreciation on acquired brand-name and distribution rights is allowable as business or commercial intangible assets under Section 32.
August 20, 2026   Case Laws Income Tax
Ind AS and ICDS tax computation principles prevent taxation of notional income and unsupported double disallowances.
August 20, 2026   Case Laws Income Tax
Capital gains on transferable development rights apply where surrendered land provides an ascertainable acquisition cost for the rights.
August 20, 2026   Case Laws Income Tax
Dividend distribution tax treaty-rate claims await Supreme Court guidance before fresh adjudication of India-Netherlands DTAA applicability.
August 20, 2026   Case Laws Income Tax
Reasoned adjudication of reassessment jurisdictional objections must precede merits review where foundational defects may invalidate the reassessment.
August 20, 2026   Case Laws Income Tax
Concessional corporate tax rate applies despite an incorrect return provision reference where turnover eligibility is otherwise satisfied.
August 20, 2026   Case Laws Income Tax
Faceless reassessment jurisdiction remains valid, while ex parte additions require fresh appellate review where natural justice demands hearing.
August 20, 2026   Case Laws Income Tax
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verification.

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Home › Highlights › Customs › 2024 › December, 2024 › This
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Customs

The CESTAT allowed the appeal in part by modifying the impugned...

Tribunal Restores Customs Broker License, Imposes Rs. 5,000 Penalty for Document Handling Lapses Under CBLR 2018.

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Customs December 11, 2024 Case Laws AT
The CESTAT allowed the appeal in part by modifying the impugned order. It set aside the revocation of the Customs Broker's license and forfeiture of security deposit, as there was no violation of Regulations 1(4), 10(d), 10(n), and 13(12) of the Customs Brokers Licensing Regulations (CBLR), 2018. However, a penalty of Rs. 5,000 was imposed on the Customs Broker for violating Regulation 10(e) due to failure to exercise due diligence in handling documents while filing import declarations. The Tribunal held that the Customs Broker cannot be faulted for misdeclaration by the importer, as they filed the bill of entry based on documents provided. The delay in inquiry proceedings was not properly explained, and the entire blame cannot be placed on the Customs Broker.
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Acts Income Tax
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