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🔎 Highlights - Adv. Search
    Respondent must expeditiously decide Petitioner's IGST refund claims; interest for departmental delay, adjusted for taxpayer delay
    Provisional attachment under s.83 expires after one year; any attachment made after expiry is void, bank account restored
    Petition dismissed; detention and seizure under s.129(3) CGST Act upheld for goods moved without delivery challan
    Contemporaneous filings and independent verification can rebut s.68 unexplained share premium addition despite directors not attending s.131 summons
    Stay denied; appellant required to pre-deposit 20% of disputed tax demand under CBDT OMs; no hardship shown
    Assessment framed under section 143(3) held void for lack of mandatory 143(2) notice after PAN-based transfer
    Trustees held primarily responsible under Section 15 of the Indian Trust Act; schemes remained unwound; reduced penalties for senior appellants
    Appeal allowed: s.66D(k) exempts government electricity licensee's transmission/distribution and bundled ancillary services; extended period claims ti...
    Flow meter maintenance is a separate taxable service, not a composite supply under Section 2(30) CGST Act
    Pre-packaged frozen shrimp (250g-2.5kg, masters up to 25kg) treated as pre-packaged under Legal Metrology Act 2009, taxable at 5% GST
    AAR: Advance ruling jurisdiction under Sections 95 and 97 limited; procedural documentary queries inadmissible under Section 97(2)
    Transaction value under s.15(1) governs cement and iron sales; transporter must document and GTA exemption for unregistered recipients
    Section 148 notices set aside and remanded to Assessing Officers for fresh review of jurisdiction, sanction, limitation, and 153C application
    S.119(2)(b) delay condoned for Form No.10B; s.11 exemption restored to charitable trust after inadvertent auditor lapse
    Assessee's credit entries and claimed exempt LTCG held sham under s. 68; reassessment addition sustained
    No PE found for Irish software and hardware licensor; income additions deleted and appeal allowed
    Appeal allowed: foreign remittances labeled management/processing fees not taxable as FTS; AO to verify s.234F applicability.
    Appeal allowed: GIT/infrastructure charges not FIS under Article 12(4)(b) or royalty under Article 12(3), being mere software use
    Reopening under s.147 upheld: undisclosed bank account and unexplained demonetisation deposits sustain reassessment; s.151 sanction effective
    Unexplained investment sustained where assessee failed to prove source of funds for immovable property acquisition for A.Y. 2016-17

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    The HC dismissed a habeas corpus petition challenging detention...

    Preventive Detention Under COFEPOSA Upheld Despite Bail in Criminal Case for Gold Smuggling from Myanmar

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    CustomsMarch 28, 2025Case LawsHC

    The HC dismissed a habeas corpus petition challenging detention under COFEPOSA Act for gold smuggling from Myanmar. Despite being granted bail in the criminal case, the petitioner's preventive detention was upheld as legally distinct from punitive measures. The court relied on Ameena Begum (2024) which established parameters for judicial review of preventive detention orders. Following Saraswathi Seshagiri (1982), the court affirmed that past smuggling activities could indicate future conduct warranting preventive detention, particularly in international smuggling cases where standard prosecution might be impractical. The court rejected claims of delayed service, confirming the detention order was properly executed on March 11, 2024, and that all constitutional, statutory, and procedural safeguards were followed.

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    ActsIncome Tax