Taxation Law - Customs – Scope of Appellate Tribunal Jurisdiction – Redemption Order – Tribunal, in an appeal filed by the assessee challenging confiscation and penalty, ordered absolute confiscation of goods despite adjudicating authority having permitted redemption on fine – Held: Tribunal exceeded its jurisdiction since the Department did not challenge the redemption dir...
Taxation Law - GST – Export of Services – Clinical Trials / Pharma R&D Services – Place of Supply – Services rendered by Indian pharma company to foreign recipients – Recipient located outside India – Held: Clinical trial and R&D services qualify as “export of services” under IGST Act when recipient is situated in non-taxable territory [Paras...
Arbitration Law – Section 37 Appeal – Scope of Appellate Interference – Appeal against order setting aside arbitral award under Section 34 A&C Act – Appellate Court’s jurisdiction confined to examining whether Section 34 Court acted within its limited mandate – No reappreciation of evidence permissible – Interference justified only if arbitral award su...
Foreign Contribution (Regulation) Act, 2010 – Compounding of Offence – Section 41 FCRA – Effect of Compounding – The petitioner received foreign contribution without prior permission, which was a technical contravention of the FCRA – The offence was subsequently compounded by the Ministry of Home Affairs upon payment of a compounding fee – Once an offence is com...
Customs Law – Smuggling – Penalty – Section 112 – Procedural Lapses – Revenue appeals against CESTAT’s order setting aside penalties of up to ₹15 crores imposed for alleged gold smuggling based on statements under Section 108 of the Customs Act – Held: Penalties under Section 112(a) and (b) cannot be simultaneously imposed – CESTAT rightly found co...
Income-tax – Search and Seizure – Section 153C – Jurisdiction – Search conducted at petitioner’s residential premises pursuant to warrant under Section 132 – Statement recorded and panchanama drawn – Satisfaction note prepared treating petitioner as an “other person” – Held: Person whose premises are searched and from whom documents are s...
Municipal Law – License Fees – Sections 244, 245, 386(2) MMC Act – Upheld – The Municipal Corporation has the legal authority to levy license fees for granting/renewing permissions for sky-signs, hoardings, and advertisements under Sections 244, 245, and 386(2) of the MMC Act – The contention that the Municipal Commissioner lacks authority to fix or enhance these fees...
Constitutional Law – Judicial Review of Economic Policy – Revision of Property Tax – Akola Municipal Corporation revised property tax rates after a gap of 16 years (since 2001) – High Court quashed the resolution citing procedural lapses – Held: The High Court exceeded its jurisdiction by sitting in appeal over a policy decision. Tax revision falls squarely within the...
Taxation Law - Indirect Tax – SVLDRS – Litigation vs. Arrears Category – Petitioner filed declaration under Litigation category under Section 124(1)(a) of Finance Act, 2019 – Tribunal’s remand order dated 30.12.2010 had relegated proceedings to show cause notice stage – Final quantification of duty remained pending as on 30.06.2019 – Held: Petitioner&rsquo...
Taxation Law - GST – Exemption – Renting of Residential Dwelling – Entry 13 of Notification No. 9/2017 – Hostel accommodation – Held: Residential building leased to a company, which sub-leases rooms to students/working professionals for long-term stay (3–12 months), qualifies as ‘residential dwelling’ and is ‘used as residence’ – Ex...