Commentary on Indian STAMP ACT with Central/State Acts & Rules (in 2 volumes) Hardcover – 1 January 2020 by Deepak Diwan & Kabir Diwan(Author),Kabir Diwan(Auth Buy Online Click here Publisher: bharat law house (2020) Language: English Volume 1 Division 1 Important Issues Chapter 1 Stamp Duty and Income Tax Implications on Business Reorganisation Chapter 2 Family Settlement — Stamp Duty Implications Division 2… Read More »
No recovery of Interest for delay in Filing GSTR 3B return unless Notice issue u/s 73 or Sec 74 : HC Due date as reflected in GSTN Portal as “31st March, 2019” for furnishing of GSTR-3B monthly return for the months of February and March, 2018. Interest has been determined without initiating any adjudication process… Read More »
Taxpayer paid fine in lieu of Confiscation , Release Detained Goods and Vehicle : HC Petitioner has already paid the amount of Rs. 1,17,832/, which is more than the amount of fine in lieu of confiscation, in terms of the order of confiscation passed under section 130 of the Central Goods and Service Tax Act,… Read More »
Goods can’t be detained for without e-way bill if tax already paid at the time of import: HC We are of the view that at the time of detention and seizure of goods or conveyance, the first thing the authorities need to look into closely is the nature of the contravention of the provisions of… Read More »
GST Authority pay IGST refund with interest from date of shipping bill after following due procedure: HC HIGH COURT OF KERALA Akay Flavours & Aromatics (P.) Ltd. v. Central Board of Indirect Taxes & Customs ALEXANDER THOMAS, J. W.P. (C). NO. 29537 OF 2019 (N) JANUARY 20, 2020 John Varghese and A.L. George, for the Petitioner. Thomas Mathew Nellimoottil,… Read More »
PMT 9 Enabled on GST Portal to Transfer wrongly Paid GST to Correct Head I CA Satbir Singh
Circular No.22/2020 Customs F. No.450/119/2017-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) Circular No.22/2020 Customs ***** Room No.229A, North Block, New Delhi. New Delhi, dated the 21st of April, 2020 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive), All Principal Chief Commissioners/… Read More »
GST Late Fees Videos on Waiver of GST Late Fees GST Late Fees Waiver I लेट फीस माफ़ हुई I GSTR 3B & GSTR 1 I CA Satbir Singh New GST Due Dates I Interest I Late Fees I ITC I Feb 2020 to May 2020 GSTR 1 Penalty for Late Filing : Changes from… Read More »
GST Notice demanding Interest not valid as SCN not issued : HC Assuming that sub section (1) of Section 73 is not applicable, in our view, before penalizing the assessee by making him pay interest, the principles of natural justice ought to be complied with before making a demand for interest under sub section (1)… Read More »
GST Order levying Interest not Valid as passed without hearing Taxpayer : HC GST Order levying Interest:HC HIGH COURT OF PATNA Gaya Marketing v. State of Bihar SANJAY KAROL, CJ. AND ANIL KUMAR UPADHYAY, J. CIVIL WRIT JURISDICTION CASE NO. 23783 OF 2019 JANUARY 14, 2020 Gautam Kumar Kejriwal, Advocate for the Petitioner. Vikash Kumar, for the Respondent. ORDER… Read More »