Note: – The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3rd August, 2001, vide number S.O. 748 (E), dated the 3rd August, 2001 and was last amended vide Notification No. 61/2015-Customs (N.T.), dated the 15th June, 2015
In partial modification of Notification No.F.3(352)/Policy/VAT/2013/936-47 dated 31/03/15 regarding submission of information online in Form DP-1, I, Sanjeev Khirwar, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, in exercise of the powers conferred on me by sub-section(1) read with sub-section (2) and (3) of section 70 and sub-section (2) of section 59 of Delhi Value Added Tax Act, 2004, notify that the Form DP-1 shall be submitted online by all the dealers latest by 31/08/2015.
In exercise of the powers conferred by clause (a) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs, hereby makes the following further amendments in the Notification of the Government of India in the Ministry
In another case of recovery of disputed dues by the Commercial Taxes department, by attaching the bank account of the assessee, during pendency of revision petition, the Hon ‘ble Madras High Court has directed the revision authority to dispose of the revision petition along with stay application within four weeks and kept the recovery in abeyance.
In this article I will be discussing all aspects of CARO, 2015, its applicability and its reporting requirements as well. First of all I would like to draw your attention to Section 14(11) of Companies Act, 2013 from where CG used the power and published CARO, 2013.