Daily Archives: February 11, 2019

Impose only Reasonable Penalty if vehicle moved in wrong route : HC

By | February 11, 2019

The goods were shipped from Pune to be delivered at Branch Officeof the writ petitioner at Virudhunagar. The goods were moved fromPune on 23.12.2018. It appears that the vehicle transporting two wheelers instead of halting at Virudhunagar, had moved towards Sivakasi. When the vehicle was enrout to Sivakasi and 7 km away from Virudhunagar, it was… Read More »

For Classification dispute, GST squad officer can not detain the Goods : HC

By | February 11, 2019

  when a bonafide dispute as to classification had arisen, it is onlythe jurisdictional assessing officer, namely, the third respondentwho could have ruled on the classification and that it was not opento the Squad Officer to have done so. In the present case, there is no dispute as to the goods that were actually transported.… Read More »

Admissibility of deduction under section 80TTB : CBDT Clarified via CIRCULAR NO.1 OF 2019

By | February 11, 2019

Admissibility of deduction under section 80TTB F.No. 275/19212018-IT (8) Government of India Ministry of Finance Central Board of Direct Taxes North Block, New Delhi 8th February, 2019 CORRIGENDUM TO CIRCULAR NO.1 OF 2019 DATED 01 .01 .2019 Sub: Income-Tax Deduction from Salaries during the Financial Year 2018-19 under Section 192 of the Income-tax Act, 1961-regarding.… Read More »

Recredit of Rejected GST Refund Claim to Electronic Credit Ledger

By | February 11, 2019

Recredit of Rejected GST Refund Claim to Credit Ledger रिजेक्टेड रिफंड क्लेम का री-क्रेडिट Circular No 59/33/2018 GST Dated 4th Sep 2018 4. Re-credit of electronic credit ledger in case of rejection of refund claim: 4.1 In case of rejection of claim for refund of unutilized input tax credit on account of ineligibility of the said… Read More »

No Bail under GST if threatened to witnesses : Delhi HC

By | February 11, 2019

HIGH COURT OF DELHI Rajesh Jindal v. Commissioner of Central Tax GST, Delhi ANUP JAIRAM BHAMBHANI, J. BAIL APPLN. NO. 3086 OF 2018 CRL.M.(BAIL) NO. 2003 OF 2018 CRL. M.A. NO. 50762 OF 2018 DECEMBER  28, 2018  ORDER BAIL APPL.No. 3086/2018 & CRL.M.(BAIL) No. 2003/2018 1. Pursuant to the last order dated 24.12.2018, the respondent has presented before… Read More »

Pay GST on supplies by Charitable Trust if not exempted : AAAR

By | February 11, 2019

What can be seen from the above notifications is that specific exemption from GST is given to charitable institutions registered u/s.12AA of the IT Act, 1961. It can be gathered from the above that the intention of the legislature is to tax all the activities of supply goods and services by charitable trust except those specifically exempted. This is… Read More »