Prasenjit Singh Commissioner, Income Tax (TDS) Vadodara prasenjit.singh@incometax.gov.in Prasenjit Singh is an Indian Revenue Service (IRS) officer of 1990 batch and is currently posted as Commissioner of Income Tax, TDS, Vadodara. The present article is based on my experience while adjudicating the appeals as Commissioner (Appeals) and also from the posting at ITAT as Senior […]
In re Micro Instruments (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling, hereby, reject the application filed by the Appellant under section 102 of the CGST Act, 2017 seeking the amendment in the AAAR Order No. MAH/AAAR/SS-RJ/26/2018-19 dated 22.03.2019. since there is dispute in the interpretation of the legal provisions of section 97(2)(e) of […]
Credit cannot be denied in the hands of the recipient even if the duty was legally not payable by the supplier or that higher amount of duty has been paid by the supplier against whom the department has initiated proceedings.
Rubber Pad falls under Chapter 4016 of the GST Tariff Act 2017 and attract GST @ 18% [9% CGST + 9% SGST] as on date. In re V K Enterprises (GST AAR Uttarakhand);
In order to meet the international Anti-Money Laundering (AML) obligations and FATF recommendations the Union Government has brought several legislative changes to streamline the enforcement of PLMA and to make it more effective. In view of the above, ED has devised new reporting formats, namely, ML-I & ML-II
Ruling of AAR is upheld. Any service, other than transmission or distribution of electricity, rendered by the applicant is not covered under exemption.
As we all are aware, Central and State Governments have shown their interest in closing pending cases under erstwhile regime on introduction of GST. As a part of this endeavor, Gujarat Government issued a VAT / CST amnesty scheme on 11 Sept 2019 to be effective from 15 Sept 2019. However,on receipt of various representations […]
Notification No. 65/2019-Customs (N.T./CAA/EXTENSION/DRI) – Dated: 11th December, 2019- Appointment of CAA by DGRI – reg Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 65/2019-Customs (N.T./CAA/EXTENSION/DRI) New Delhi, dated the 11th December, 2019 S.O. (E). – In exercise of powers conferred […]
Attention is invited to this office letter of even no. dated 02.03.2017 vide which it was requested that cases involving action under Section 135 of Customs Act, 1962, where total value involved is Rs. 30 lakhs or more, may be reported to Enforcement Directorate (ED) in the prescribed ML-I and ML-II.
Area based Excise Duty exemption does not cover exemption from Education Cess, NCCD – Analysis of M/s. Unicorn Industries Vs Union of India & Others (Supreme Court of India); Civil Appeal No. 9237 of 2019; 06/12/2019 When a particular kind of duty is exempted, other types of duty or cess imposed by different legislation for […]
