Follow Us :

Archive: 27 August 2021

Posts in 27 August 2021

Order passed by the Commissioner cannot be set aside merely it was time barred

August 27, 2021 2031 Views 1 comment Print

Online Cargo Vs Commissioner of Customs (CESTAT Delhi) CESTAT upheld validity of Order passed after 90 days under regulation 17(7) of CBLR, 2018 In the case of M/S Online Cargo v. Commissioner of Customs [CUSTOMS APPEAL NO. 51120 OF 2020], the Hon’ble Customs, Excise & Service Tax Appellate Tribunal (the CESTAT) passed an interim order […]

Gauhati HC refuses Bail to Person accused of illegally availing ITC

August 27, 2021 504 Views 0 comment Print

Explore the denial of bail for Amit Kumar in a GST evasion case. Gauhati High Court cites the magnitude of economic offenses and potential tampering of evidence.

Initiation of sunset Review investigation on imports of Toluene Di-isocyanate

August 27, 2021 399 Views 0 comment Print

Case No. AD (SSR) – 20/2021 Initiation of sunset Review investigation concerning imports of Toluene Di-isocyanate (TDI), originating in or exported from China PR, Japan and Korea RP.

Sunset review investigation concerning imports of tyre curing presses

August 27, 2021 324 Views 0 comment Print

Case No. AD (SSR)- 19/2020 Sunset review investigation concerning imports of tyre curing presses originating or exported from China PR.

CBIC extends ADD on uncoated copier paper till 28.02.2022

August 27, 2021 1125 Views 0 comment Print

Seeks to amend Notification number 56/2018-Customs(ADD) dated 4th December, 2018, to extend the levy on “uncoated copier paper” from Indonesia & Singapore upto 28th February, 2022. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 27th August, 2021 Notification No. 48/2021-Customs (ADD) G.S.R. 597(E).—Whereas, the designated authority vide initiation notification No. 7/8/2021-DGTR, dated the […]

Advance ruling application not maintainable if DGGI inquiry initiated prior to application filing 

August 27, 2021 1212 Views 0 comment Print

In re V. L. Traders (GST AAR Gujarat) i. the applicant has suppressed the material facts that DGGI had initiated inquiry with respect to the same Questions raised in the subject Application and that the proceedings initiated by DGGI vide relevant sections of CGST Act was initiated prior to filing of subject Advance Ruling application. […]

E-Commerce Operator for booking of cabs liable for GST registration

August 27, 2021 3201 Views 0 comment Print

In re Gensol Ventures Pvt.Ltd. (GST AAR Gujarat) 1. Whether the applicant is liable to be registered and classified under the Category of E-Commerce Operator? M/s Gensol is an e-commerce operator and shall be liable to be registered. 2. Whether the applicant is liable to pay or discharge Goods & Service Tax(GST) in accordance to […]

Transfer on a going concern is supply of service & exempted from GST

August 27, 2021 6882 Views 0 comment Print

In re Airport Authority of India (GST AAR Gujarat) 1. Whether the transfer of business by the AAI to the M/s. Adani Ahmedabad International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (“CGST”) viz-a-viz Gujarat State Goods and Service Tax Act, 2017 (“GSGST”)? The Subject Supply […]

Partially Coated Polyester Fabric (Knitted or Woven) classifiable at HSN 5903

August 27, 2021 1278 Views 0 comment Print

In re Supercoat India (Trade Name) Ayush Baid (Legal Name) (GST AAR Gujarat) i. The applicant supplies partially coated Polyester fabric ( knitted/woven) or partially coated fabric. ii. Said fabric is scattered with micro-dot printing. iii. The subject goods are used as interlining fabric. iv. The resultant fabric is partially coated on one side with […]

Digitalization is to convenience tax payers & not to harass them; HC allows Transitional Credit

August 27, 2021 858 Views 0 comment Print

BMW India Financial Services Pvt. Ltd.  Vs Union of India (Telangana High Court) In the facts of the present case, even though the petitioner is in receipt of an acknowledgment number and also an email confirming successful submission of the Form GST TRAN-1 electronically, the information furnished thereunder is not transitioned into online electronic credit […]

Search Post by Date
August 2021
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
3031