SIGN IN SUBSCRIBE

News Update

Requisite Checks for Appeals - Court FeeI-T - Members of Settlement Commission appointed amongst persons of integrity & outstanding ability & having special knowledge in/experience of direct taxes; unfortunate that SETCOM's orders are challenged without establishing them to be contrary to law or lacking in jurisdiction: HCThe 'taxing' story of Malabar Parota, calories notwithstanding!I-T - Unless a case of bias, fraud or malice is alleged, then Department cannot assail SETCOM's order: HCCentre allows export of 99,150 MT onion to Bangladesh, UAE, Bhutan, Bahrain, Mauritius & LankaI-T- Re-assessment vide Faceless Assessment u/s 144 of I-T Act, is barred by Section 31 of IBC 2016, which is binding upon all creditors of corporate debtor: HCPension Portals of all Pension Disbursing Banks to be integratedI-T- Resolution Plan under IBC, once approved, nullifies any claims pertaining to a period prior to approval of said Plan: HC‘Flash Mob’ drive in London seeks support for PM ModiI-T - Once assessee has produced all supporting documents which includes profit & loss account, balance sheet and copy of ITR of creditors, then identity & creditworthiness is established: ITATTo deliver political message, Pak Sessions judge abducted and then released: KPKI-T - Assessee shall provide monthly figures to arrive at year-end average of deposits received from members, interest paid thereon & investments made in FDs from external funds, for calculating Sec 80P deduction: ITATMaersk to invest USD 600 mn in Nigerian seaport infraI-T - It shall not be necessary to issue authorization u/s 132 separately in name of each person where authorization has been issued mentioning thereon more than one person: ITATChile announces 3-day national mourning after three police officers killedI-T- Since facts have not yet been verified by AO, issue of CSR expenditure can be remanded back for reconsideration: ITATIndian Coast Guard intercepts Pakistani boat with 86 kg drugs worth Rs 600 CroreI-T - Failure to substantiate cash deposits by employer during festival will not automatically lead to additions u/s 68, in absence of any opportunity of hearing: ITATGold watch of richest Titanic pax auctioned for USD 1.46 millionGST - There is no material on record to show as to why the registration is sought to be cancelled retrospectively - Order cannot be sustained: HCIraq is latest to criminalise same-sex marriage with max 15 yrs of jail-termGST - SCN does not put the petitioner to notice that the registration is liable to be cancelled retrospectively, therefore, petitioner did not have any opportunity to object to the same - Order modified: HCUndersea quake of 6.5 magnitude strikes Java; No tsunami alert issuedGST - A taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted: HCZelensky says Russia shelling oil facilities to choke supply to EuropeGST - Rule 86A - Single Judge was correct in relegating appellant to his alternate remedy of replying to SCNs and getting matter adjudicated by adjudicating authority: HC20 army men killed in blasts at army base in CambodiaST -Simultaneous filing of refund applications by service provider/KSFE and the service recipients/petitioners for same amount - Applications ought not to be rejected on technical issue when applications filed in time: HC3 Indian women from Gujarat died in mega SUV accident in USST - Court cannot examine the issue, which is only a question of fact and evidence and not of the law - Petition dismissed: HCJNU switches to NET in place of entrance test for PhD admissionsCX - Department ought not to have waited for rebate proceedings to get finalized and ought to have issued SCN within normal period: CESTATGST - fake invoice - Patanjali served Rs 27 Cr demand noticeCus - As Section 149 prior to its amendment, does not prescribe any time limit, the Board vide Circular 36/2010 cannot impose a time limit so as to decline the request for amendment of shipping bill: CESTAT
 
Cus - Difference of opinion rendered does not contain point/points on which Members have differed, therefore, order set aside - as both Members have retired, appeal to be heard afresh: High Court

By TIOL News Service

AHMEDABAD, JAN 12, 2017: THE petitioners have challenged the order passed by the Division Bench wherein the following difference of opinion is referred to the President so that the matter is heard by a third Member on reference.

 

 

 

Difference of opinion:

(i) Whether with regard to the show cause notice dated 19.09.2004, the penalty imposed on M/s. Modern Petrofils is to be set aside and the penalty on M/s. Filatex India is to be reduced to Rs.1,00,000/- as held by the learned Member (Judicial) or the penalties imposed on M/s. Modern Petrofils and M/s. Filatex are to be upheld as held by the learned Member (Technical).

(ii) Whether the penalty imposed on Shri Bhinandan Kataria is to be set aside as held by the learned Member (Judicial) or is to be upheld as per the order of the learned Member (Technical).

The High Court notedthat the impugned difference of opinion rendered by the CESTAT does not contain the point or points on which the members of CESTAT have differed.

The decision in the case of Colourtex (2006-TIOL-128-HC-AHM-CUS) that - "the members who expressed dissenting opinions are bound by the statute to state the point or points of difference and make reference after making such a statement" was also adverted to by the High Court.

It was further observed -

+ As is evident on a perusal of the "Difference of Opinion", essentially what the learned Members have done is referred the entire question of penalty without spelling out the point or points on which the members have differed. The present case would, therefore, stand squarely covered by the above decision.

+ In the present case, as noted hereinabove, neither of the Members who originally constituted the Bench is now available for stating the point/points of difference. Besides, the court has also held that after the President or Third Member renders an opinion on reference, the appeals have to be decided in accordance with the opinion of the majority, and the majority has to be from amongst the Members who have heard the case and includes the Members who first heard it.

+ In this case, the Members who first heard the case are no longer available and hence, an impossible situation has arisen whereby it would not be possible to give effect to the provisions of sub-section (5) of section 129C of the Act.

The High Court, while quashing and setting aside the order of the Tribunal to the extent the same relates to the question of imposition of penalty on M/s. Modern as recorded in the difference of opinion between the members, also held -

++ The Tribunal is directed to hear the appeal afresh to the aforesaid limited extent without in any manner being influenced by any observations made by the Members in the impugned order.

++ The President shall ensure that the Appeal No.E/557/2008 is heard in consonance with the provisions of section 129C(2) of the Act as per the original assignment of appeals to a Division Bench by a Division Bench having territorial jurisdiction as per the position prevalent today.

The petition was allowed.

(See 2017-TIOL-73-HC-AHM-CUS)


POST YOUR COMMENTS
   

TIOL Tube Latest

TIOL Tube
Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.

TOP NEWS

AR not Afar by SK Rahman

VISION 360



Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.

TII LATEST

TIOLCORPLAWS LATEST