The Commissioner of Sales Tax Vs M/s Khush Bhakht Electronic Engineers Pvt.Ltd. (Bombay High Court) Whether on the facts and circumstances of the case and on a true and correct interpretation of schedule entries C-II-124 and C-II-126, appended to the Bombay Sales Tax Act 1959, the Tribunal was legally justified in holding the impugned product […]
I) Annual GST Return GSTR-9, 9A and 9C – Provisions under CGST Act, 2017: 1. Section 35(5): Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation […]
Once a Shipping Bill has been filed, Customs officers will be able to access the uploaded electronic versions of supporting documents while viewing or assessing the Shipping Bill on ICES. During assessment, ICES provides for a query to be raised in order to call for additional documents or information.
Show cause notice was issued without scrutiny of the taxable value on which service tax was due from the appellant. He submitted that had Revenue scrutinized the entire transaction that was reflected in balance sheet, Revenue would have come to know that the freight charges reflected in balance sheet included various elements such as freight paid for inward transports of goods, freight paid on outward transport of goods.
