Category Archives: GST

Kerala Tax on Paper Lotteries Act, 2005 is unconstitutional & invalid: HC

By | May 16, 2020

Kerala Tax on Paper Lotteries Act, 2005 is unconstitutional & invalid: HC HIGH COURT OF KERALA State of Sikkim v. State of Kerala C.K. ABDUL REHIM AND T.V. ANILKUMAR, JJ. WA.NO. 648(E) OF 2008 APRIL  30, 2020 S.K. Bagaria, Sr. Adv., A. Kumar and Smt. G. Mini, Advs. for the Petitioner. C.E. Unnikrishnan and Pallav Shishodia, Sr. Advs. for the Respondent. JUDGMENT   Abdul Rehim,… Read More »

After job work finished goods were not exported but cleared to a DTA, No contravention of EXIM Policy : SC

By | May 16, 2020

After job work finished goods were not exported but cleared to a DTA, No contravention of EXIM Policy : SC SUPREME COURT OF INDIA Commissioner of Central Excise, Nagpur v. Universal Ferro & Allied Chemicals Ltd. S.A. BOBDE, CJI B.R. GAVAI AND SURYA KANT, JJ. CIVIL APPEAL NOS. 848-852 OF 2009 MARCH  6, 2020 B. Krishna Prasad,… Read More »

NOTIFICATION No. 43/2020 – Central Tax : Section 128 of Finance Act 2020 w.e.f 18.05.2020

By | May 16, 2020

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 16th May, 2020 No. 43/2020 – Central Tax G.S.R. 299(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2020 (12 of 2020) (hereafter in this notification referred to as the… Read More »

Sabka Vishwas (legacy Dispute Resolution) Scheme (Amendment) Rules 2020.

By | May 15, 2020

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 14th May, 2020 No. 01/2020-Central Excise (N.T.) G.S.R. 295(E).—In exercise of the powers conferred by sub-section (1) and (2) of section 132 of the Finance (No.2) Act, 2019 (23 of 2019), the Central Government hereby makes the following rules to amend the Sabka Vishwas (Legacy… Read More »

2nd Tranch of Special economic package announced by FM

By | May 15, 2020

Ministry of Finance Finance Minister announces short term and long-term measures for supporting the poor, including migrants, farmers, tiny businesses and street vendors • Free food grains supply to Migrants for 2 months. • Technology system to be used enabling Migrants to access PDS(Ration) from any Fair Price Shops in India by March,2021-One Nation one… Read More »

Advance Ruling declared as Void as Assessee hided that proceeding pending before Directorate General of GST Intelligence : AAAR

By | May 14, 2020

Advance Ruling declared as Void as Assessee hided that proceeding pending before Directorate General of GST Intelligence : AAAR APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA Assistant Commissioner of SGST v. Arihant Enterprises SMT. SUNGITA SHARMA AND RAJIV JALOTA, MEMBER ORDER NO. MAH/AAAR/SS-RJ/05/2019-20 SEPTEMBER  9, 2019 (Under Section 101 of the Central Goods and Services Tax Act, 2017… Read More »