Respondent No.1 herein (the complainant) had lodged a complaint with the Bar Council of Chhattisgarh (hereinafter referred to as the ‘State Bar Council’) on 19.12.2003 against the appellant, who is an Advocate by profession,
The petitioner the consignor of certain goods has approached this Court against the notice issued by the detaining authority under the CGST/SGST Act. After detention when verification was made, it was found that there was mis-classification as also under valuation.
Many petty payments were made in cash and it was also not ascertainable whether payments attract disallowance under section 40A(3). Clearly, assessee could not establish genuineness of the expenses, therefore, AO was justified in computing income on estimate basis.
It was argued that govt does not have any jurisdiction to enter into an inquiry in respect of the subject matter of the notice and as such the impugned notice was wholly without jurisdiction.
M/s. Bharat Heavy Electricals Ltd. Vs. State of Maharashtra (Bombay High Court) It is evident that in the facts of the present case the contract was clearly one for supply and erection of equipment, supply of equipment being dominant purpose. No doubt the State of Maharashtra had enacted the Maharashtra Sales Tax on “Transfer” of […]
The GST acts prescribes certain supply of goods under Section 9(3) in respect of which GST shall be paid on reverse charge basis by the recipient of goods which are as follows:- S. No. Tariff Item, Sub-Heading, Heading or Chapter* Description of supply of Goods Supplier of goods Recipient of supply 1 0801 Cashew nuts, […]
To my mind, one of the reasons for which people prefer to work for the government is that there is absolutely no responsibility & accountability in the system. You may commit blunders, which can bring down the nation as a whole but then nobody can pin you down for failures. One such case is that […]
Where the communication cannot be delivered or transmitted to the address mentioned in item (i) to (iv) or any other address furnished by the addressee as referred to in first proviso, the communication shall be delivered or transmitted to the following address:— (i) the address of the assessee as available with a banking company or a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of the said Act); or
