In transition to GST regime there was clerical error made by his client assessee, resulting in claim of short credit on transition. Since it is by result of clerical error and not technical glitch, the credit is being denied. There is no dispute regarding legality of the credit claimed by his client. HIGH COURT OF… Read More »
We simply cannot accept the the interpretation of the counsel for the Revenue that once a notice under sub-section (2) of section 143 is issued, the suspension of the refund arising out of the return filed by the assessee would be automatic and till the passing of the order of assessment under sub-section (3) of… Read More »
Ministry of Finance Tariff Notification No.26/2020-CUSTOMS (N.T.) Posted On: 18 MAR 2020 6:53PM by PIB Delhi In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient so to do,… Read More »
Ministry of Finance Crackdown on Motor Driving Schools in Nagpur City – Suppression of Taxable Value of over Rs. 10 Crore detected Posted On: 17 MAR 2020 Nagpur, Dt.17 th March, 2020 On the basis of specific information regarding massive evasion of Service Tax and GST by prominent Motor Driving Schools in Nagpur City, simultaneous… Read More »
Forms required to submit for availing benefit under ‘DIRECT TAX VIVAD SE VISHWAS’ Scheme will be available in the e-Filing soon. For more details, Direct Tax Vivad se Vishwas Act, 2020. [17th March, 2020.] BE it enacted by Parliament in the Seventy-first Year of the Republic of India as follows:— 1. This Act may be… Read More »
Keeping in view the pandemic in the form of “Corona Virus”, the Director General has relaxed the provisions of ESI (General) Regulations, 1950. Now the ESI contribution for month of February 2020 and March, 2020 can be filed & paid upto 15th April, 2020 and 15th May 2020 instead of 15th March, 2020 & 15th… Read More »
Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No.09/2020– Central Tax New Delhi, the 16th March, 2020 G.S.R……(E).— In… Read More »
HIGH COURT OF MADRAS GE T & D India Ltd. v. Deputy Commissioner of Central Excise DR. ANITA SUMANTH, J. W.P. NOS. 35728 TO 35734 OF 2016 WMP NOS. 30704 TO 30710 OF 2016 NOVEMBER 7, 2019 Joseph Prabhakar, for the Petitioner. A.P. Srinivas, Sr. Standing Counsel for the Respondent. ORDER 1. The petitioner is a dealer assessed to… Read More »
HIGH COURT OF KERALA National Steel Agencies v. Assistant State Tax Officer A.K. JAYASANKARAN NAMBIAR, J. W.P. (C) NO. 30059 OF 2019(F) NOVEMBER 8, 2019 Smt. M.K. Hajara and C. Ramachandran, Advs. for the Petitioner. Dr. Thushara James, Govt. Pleader for the Respondent. JUDGMENT 1. The petitioner has approached this Court aggrieved by Ext.P4 detention notice issued to him under section 129… Read More »
It was submitted that in the absence of any discrepancy in the documents and the goods, it is not permissible for the respondents to confiscate either the vehicle or the goods. HIGH COURT OF GUJARAT Raj Chamunda Roadlines v. State of Gujarat HARSHA DEVANI AND SANGEETA K. VISHEN, JJ. R/SPECIAL CIVIL APPLICATION NO. 20021 OF 2019 NOVEMBER… Read More »