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In the present case, the assessee has failed to carry out his obligations and hence, the burden cannot be shifted to the revenue to find out from the creditors about their identity and credit worthiness after receiving the names and addresses of the creditors.
In the light of the above factual position and the two Judgments of the Hon’ble Supreme Court of India, it is conceded equally by the Department that their stand, as contained in the impugned letter, is unsustainable in law. The matter is covered by the said two Judgments. In the circumstances, we allow this writ petition and quash and set aside the impugned letter dated 821999. We direct that the declaration of the petitioners shall now be proceeded with and decided in accordance with law.
Whether reversal of Cenvat credit is required on the inputs which are shown as scrap & value of such inputs was shown at lesser value and not written off in the books of account?
In as much as the brand name owner M/s Hindustan Machines has been held to be entitled to the benefit of Notification, the other units using the said brand name would become entitled to the benefit of SSI exemption Notification as they are not hit by para 7 of the Notification.
The petitioner (Contractor) impugns the order dated 30.06.20 14 passed by the Commissioner Valued Added Tax holding that the chemicals/Solvents used in the process of cleaning, amounted to sale of goods and the moment the chemicals were poured on the property of the Contractee, even though used for the purposes of cleaning, amounted to delivery of the same and thus the same was exigible to Tax.
Aadhaar number mandatory for Stipend to Persons with Disabilities defined under the Right of Person With Disabilities (RPwD) Act, 2016 under the Scheme of National Career Services Centres for Differently Abled (Erstwhile Vocational Rehabilitation Centre for Handicapped)
Aadhaar number mandatory for Scheme of Stipend to Trainees under the Scheme of Welfare for the Scheduled Castes and the Scheduled Tribes Job-seekers through Coaching, Guidance and Vocational Training implemented by the National Career Services Centres for the Scheduled Castes and the Scheduled Tribes (Erstwhile Coaching cum Guidance Centre for the Scheduled Castes and the Scheduled Tribes)
S.O. 638(E).—Whereas, the use of Aadhaar as identity document for delivery of services or benefits or subsidies simplifies the Government delivery processes, brings in transparency and efficiency, and enables beneficiaries to get their entitlements directly in a convenient and seamless manner and Aadhaar obviates the need for producing multiple documents to prove one’s identity
Central Government hereby authorised Shri Rajeev Kher, the senior-most Member in the Competition Appellate Tribunal , to discharge functions of Chairperson in Tribunal for a period of six months with effect from the 12th day of December, 2016 or until further orders, whichever is earlier.
Settlement Notice: Except in cases which are excluded from settlement, a settlement notice indicating the substance of the charges and probable actions may be issued in advance of the notice to show cause so as to afford an opportunity to file a settlement application, within fifteen calendar days from receipt of the settlement notice.
