NCLT admits CIRP as an arbitral award revived limitation, while loan documents and default records established debt.

Confiscation of undeclared branded goods concealed in an import consignment by the customs department for violating customs and IPR laws is valid and proper.

A GST circular can choose which already-authorised officer will handle a common SCN but the power to adjudicate must come from a valid notification.

Indian CA firms soon get more freedom to merge, raise capital, form multidisciplinary networks and expand beyond traditional audit work as ICAI prepares major regulatory changes.

The dispute concerned settlement’s commission appropriation of Rs. 70.20 lakh from voluntary customs deposit towards differential duty relating to imports beyond the five-year limitation period.

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, held that meter-testing charges are directly connected with and naturally bundled with distribution of electricity.

It was observed that if adequate access was not provided for reasons attributable to NOIDA, then the benefit of Zero Period Policy cannot be denied, least of all on the ground that some access ...

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