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 »
New GST Portal Updates as on 11.02.19 जीएसटी पोर्टल पर नई अपडेट 11.02.19
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 »
How to reply GST DEMAND Notice on GST Portal (Hindi) in DRC 6 जीएसटी मांग का जवाब कैसे दें
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 »
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 »
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 »
HIGH COURT OF BOMBAY Principal Commissioner of Income-tax v. Vembu Vaidyanathan AKIL KURESHI AND M. S. SANKLECHA, JJ. IT APPEAL NO. 1459 OF 2016 JANUARY 22, 2019 Sham Walve for the Appellant. Dr. K. Shivram, Sr. Counsel and Rahul Hakani for the Respondent. JUDGMENT P.C.- This appeal is filed by the revenue to challenge the judgment of Income Tax Appellate Tribunal. We… Read More »
Tax that GST Credit can be utilized for making payment of taxes and deposits under erst while laws (i.e Service Tax , Excise Etc.) CESTAT Bangalore has ordered in matter of M/s. Dell International Services India Pvt. Ltd. v/s Commissioner of Central ST/21529/2018-DB Interim Order No.: 105 / 2018 Date of Hearing: 13/12/2018 The Extract… Read More »
HIGH COURT OF DELHI Napin Impex (P.) Ltd. v. Commissioner of DGST, Delhi S. RAVINDRA BHAT AND A.K. CHAWLA, JJ. W.P. (C) NO. 10287 OF 2018 SEPTEMBER 28, 2018 Surendra Kumar and A.K. Babbar, Advs. for the Petitioner. Gautam Narayan, ASC, GNCTD for the Respondent. ORDER 1. Issue notice to the respondents. 2. Mr. Gautam Narayan, Additional Standing Counsel accepts notice on behalf of… Read More »