Tag Archives: Prosecution

Revised Guidelines for launching of prosecution under Customs Act 1962

By | March 7, 2017

Guidelines for launching of prosecution under Customs Act 1962 Guidelines for launching of prosecution in relation to offences punishable under Customs Act, 1962- reg. [CBEC CIRCULAR NO. 07/2017-Customs, Dated: March 6, 2017] I am directed to invite the attention of the field formations to the prosecution guidelines issued by the Ministry vide Circular No. 27/2015-Customs dated… Read More »

GST- Offences and Penalties, Prosecution and Compounding- FAQs on GST by CBEC

By | September 27, 2016

Offences and Penalties, Prosecution and Compounding FAQs on GST released by CBC BUY Q 1. What are the prescribed offences under MGL? Ans. The Model GST Law codifies the offences and penalties in Chapter XVI. The Act lists 21 offences in section 66, apart from the penalty prescribed under section 8 for availing compounding by… Read More »

Book on Penalties and Prosecution under Income Tax (Finance Act 2016)

By | September 12, 2016

Penalties and Prosecution Under the Direct Tax Laws as Amended by Finance Act 2016 (English) (Hardcover, S R Kharabanda, Prem Nath) BUY Specifications of Penalties and Prosecution Under the Direct Tax Laws as Amended by Finance Act 2016 (English) (Hardcover, S R Kharabanda, Prem Nath) BOOK DETAILS Publisher Commercial Law Publishers (India) Pvt. Ltd. ISBN-10… Read More »

Govt to withdraw Prosecution cases of Excise of 15 Years older

By | February 29, 2016

Withdrawal from prosecution in Central Excise cases older than 15 years involving duty less than rupees five lakhs   Circular No. 1018/6/2016-CX F. No. 96/54/2014-CX.1 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, dated the 29th February, 2016 To, Principal Chief Commissioners/Chief Commissioners of Central Excise… Read More »

Pendency of appellate proceedings has no bearing in initiation of prosecution under the Income Tax Act

By | January 22, 2016

HIGH COURT OF DELHI Pradip Burman v. Income-tax Office SURESH KAIT, J. CRL. M.C. NO. 2467 OF 2015 DECEMBER  2, 2015 S. Ganesh, Senior Advocate and Sudhir K. Makkar, Advocate for the Petitioner. Rahul Chaudhary, Senior Standing Counsel and Ruchir Bhatia, Junior Standing Counsel for the Respondent. JUDGMENT CRL.M.C. 2467/2015 1. The present petition has… Read More »

ITAT can not stay show cause notice of prosecution: P&H HC

By | December 2, 2015

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Pr. Commissioner of Income Tax, Aayakar Bhawan, Sector-14, Hisar. Versus Income Tax Appellate Tribunal, Delhi Bench, New Delhi and another. Civil Writ Petition No.15239 of 2015 Date of Decision: 31stOctober, 2015 Facts of the case are Appeal is filed before Appellate Tribunal by Assessee for… Read More »

Guidelines for launching of Prosecution under Excise and Service tax

By | October 24, 2015

  Circular No. 1009/16/2015-CX F. No. 96/54/2014-CX.1 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, dated the 23rd October, 2015 To Principal Chief Commissioner/ Chief Commissioner of Central Excise (All), Principal Chief Commissioner/ Chief Commissioner of Central Excise and Service Tax (All), Madam/ Sir, Sub: Central… Read More »

No prosecution if resolution for buy back but no public Offer

By | August 17, 2015

Q: Whether there can be prosecution if the resolution for buy back has been passed but no public announcement has been made ? In absence of offer or public announcement of buy back of equity shares by petitioners, petitioners could not be prosecuted for offence punishable under section 77A(11) HIGH COURT OF BOMBAY Dattaraj V. Salgaocar v. State… Read More »