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Archive: 30 July 2021

Posts in 30 July 2021

Limited Liability Partnership (Amendment) Bill, 2021

July 30, 2021 2109 Views 0 comment Print

THE LIMITED LIABILITY PARTNERSHIP (AMENDMENT) BILL, 2021 is A BILL to amend the Limited Liability Partnership Act, 2008 and same was introduced in Rajya Sabha on 30/07/2021. Full text of the Limited Liability Partnership (Amendment) Bill, 2021 as introduced in Rajya Sabha is as follows:- AS INTRODUCED IN THE RAJYA SABHA [Bill No. XXXI of […]

HC quashes GST Assessment order passed without Fair opportunity of hearing

July 30, 2021 1692 Views 0 comment Print

National Enterprises Vs Union of India (Patna High Court) Having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. […]

Clarification on spending of CSR funds for COVID-19 vaccination

July 30, 2021 2709 Views 0 comment Print

Spending of CSR funds for COVID-19 vaccination for persons other than the employees and their families, Is an eligible CSR activity under item no. (i) of Schedule VII of the Companies Act, 2013 relating to promotion of health care including preventive health care and item no. (xii) relating to disaster management. General Circular No. 13/2021 […]

Delhi Goods and Services Tax (Amendment) Act, 2021 

July 30, 2021 1608 Views 0 comment Print

This Act may be called the Delhi Goods and Services Tax (Amendment) Act, 2021. (ii) Section 6 of the Act shall be deemed to have come into force from 1st June, 2021; remaining provisions shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint; and the different dates may be appointed for different provisions of this Act.

SC allows IGST export refund as it was to the extent of customs component

July 30, 2021 4317 Views 0 comment Print

Union of India & Ors. Vs Awadkrupa Plastomech Pvt. Ltd. (Supreme Court of India) Supreme Court has upheld decision of the Gujarat High Court where the High Court directed the Goods and Service Tax Authorities to immediately sanction refund towards IGST paid in respect to goods exported made via shipping bills as same was only […]

Tax evasion cannot be presumed merely based on e-way bill expiry

July 30, 2021 2967 Views 0 comment Print

The Hon’ble Telangana High Court in Satyam Shivam Papers Pvt. Ltd. v. Assistant Commissioner ST & Ors. [Writ Petition No. 9688 of 2020 dated June 2, 2021] set aside the order in Form GST MOV-09 passed by the Revenue Department, imposing tax and penalty on the assessee due to the expiry of the e-way bill […]

Cabinet approves amendments to LLP Act

July 30, 2021 2145 Views 1 comment Print

Limited Liability Partnership Amendment Bill, 2021 The Cabinet on 28th day of July, 2021, Wednesday, approved amendments to the Limited Liability Partnership (LLP) Act for decriminalising offences under the law as the government looks to improve ease of doing business and encourage start-ups. LLPs are becoming popular among start-ups. Currently, there are 24 penal provisions […]

HC imposed cost on GST Department for non-appearance and non-filing of counter-affidavit

July 30, 2021 729 Views 0 comment Print

Delhi HC imposes cost on Audit-I & GST EAST for non-appearance. Anand and Anand vs Union of India. Latest legal updates by Anand Bhattacharya

Govt received complains against marketplace e-commerce entities

July 30, 2021 396 Views 0 comment Print

Government has received complaints from traders, retailers and industry associations against marketplace e-commerce entities regarding deep discounting, predatory pricing and misuse of market dominance.The said complaints have been forwarded to relevant Government agencies for necessary examination and investigation.

Fake Invoice Appeal – Draft Appeal Submission & Form GST APL-01

July 30, 2021 58080 Views 4 comments Print

Article contains Filled Form GST APL – 01, Statement of Facts, Grounds of Appeal alongwith detailed submission in a case in which Revenue Alleged that Appellant made Purchases from Fraudulent and non-existent firms. Form GST APL – 01 [See Rule 108(1)] Appeal to Appellate Authority 1. GSTIN/TEMPORARY ID/UIN XXXXX 2. Legal name of the appellant […]

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