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Archive: 21 January 2021

Posts in 21 January 2021

Live Course on Appeal, Pleading & Drafting under GST by CA Sachin Jain

May 15, 2024 7020 Views 0 comment Print

oin us for an immersive live course led by renowned expert CA Sachin Jain, as we delve into the intricacies of appeal, pleading, and drafting under GST.

No TDS on cash medical benefit provided to LIC employees

January 21, 2021 2469 Views 0 comment Print

Assesse was under a bonafide belief that cash medical benefit were only reimbursement of the expenditure incurred by the employees, and as such they could not form part of their income, therefore,  no tax could be recovered from the employer on account of short deduction of tax at source under section 192(1), if a bona fide estimate of salary taxable in the hands of the employee was made by the employer.

Sales tax officer was acquitted from allegation of accepting bribe

January 21, 2021 7893 Views 0 comment Print

Assistant Commissioner-V, Sales Tax was acquitted for allegedly demanding Rs.4,000 as illegal gratification after 25 years as there was no recovery from the appellant, presumption U/s 20 regarding acceptance of bribe could not be raised against him and there was neither any demand nor acceptance or recovery from the appellant. Hence, all the ingredients of an offence U/s 7 and 13(1)(d) could not be satisfied. The conviction order was prima facie unlawful as Section 20 was not invoked.

Steps to be taken for rescue, protection & rehabilitation of a transgender person

January 21, 2021 453 Views 0 comment Print

F. No. 15011/191/2020—SC/ST-W Government of India Ministry of Home Affairs (Women Safety Division) 2nd Floor, MDC National Stadium, New Delhi — 110001, Date: 21st January, 2021 To, Chief Secretaries/ Advisors to Administrators (All States and UTs) Subject: Transgender Persons (Protection of Rights) Act 2019 and the Transgender Persons (Protection of Rights) Rules, 2020 -reg. Sir/Madam, […]

Withdrawal of circulars on Recovery of excess pension made to pensioners

January 21, 2021 525 Views 0 comment Print

It has been brought to the notice of RBI that the recovery of excess /wrong pension payments from the pensioners are being made in a manner that is not in keeping with the extant guidelines / Court orders.

CBIC notifies Rate of Exchange of Foreign Currencies wef 22.01.2021

January 21, 2021 1101 Views 0 comment Print

CBIC notifies Rate of Exchange of Foreign Currencies against India Rupees wef 22nd January, 2021, vide Notification No. 05/2021-Customs (N.T.), Dated: 21st January, 2021. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ***** Notification No. 05/2021–Customs (N.T.) New Delhi, dated the 21st January, 2021 1 Magha 1942 […]

HC Quashes order passed under GST in violation of principles of natural justice

January 21, 2021 1875 Views 0 comment Print

Pinax Steel Industries Pvt. Ltd. Vs State of Bihar (Patna High Court) Having heard learned counsel for the parties, as also perused the record, we are in agreement with Sri Gautam Kejriwal, learned counsel for the petitioner, that the principles of natural justice, in passing the order stands violated. Also, we are of the view […]

SCN not time barred if petitioner is guilty of suppression of facts & wilful mis-statements

January 21, 2021 2961 Views 0 comment Print

Learned counsel for the respondent on the other hand has relied on the Section 28AAA of the Customs Act to contend that the SCN is not time barred inasmuch as the petitioner is guilty of suppression of facts and wilful mis-statements in claiming the benefits under the Scheme. Prima facie we find merit in the contention of the respondent.

A person not become ineligible for SVLDR Scheme due to any inquiry /audit/investigation initiated after 01.09.2019

January 21, 2021 903 Views 0 comment Print

Pro Sportify Private Limited Vs Principal Commissioner, Central Goods and Services Tax (Punjab and Haryana High Court) The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 came into force w.e.f. 01.09.2019, thus any enquiry/audit/investigation initiated after aforesaid date cannot make any person ineligible because period running from 01.09.2019 to 31.12.2019 is meant for filing application and […]

Section 50- Interest on Net Liability- Gujarat HC Issues Notice to Govt

January 21, 2021 3036 Views 0 comment Print

Flair Writing Industries Ltd. Vs Union of India (Gujarat High Court) The Gujarat High Court issued the notice to Government over constitutional validity of the proviso to Section 50 of CGST Act, 2017. The subject matter of challenge in the present litigation is to the constitutional validity of the proviso to Section 50 of the […]

CFSS-2020 extended till 31st March 2021 – Applicable to whom?

January 21, 2021 6363 Views 0 comment Print

The Companies Fresh Start Scheme. 2020 {CFSS-2020}, operationalized vide General circular no. 12/2020 dated 30.03.2020 and extended vide General Circular Number 30/2020 dated 28.09.2020 is no longer applicable on various filings under Companies Act, 2013. Now, CFSS – 2020 has been extended till 31.03.2021 but the question is – this extended scheme is applicable to […]

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