1. Petitioner – ‘Petitioner’ refers to the party who petitioned the Supreme Court to review the case. This party is variously known as the petitioner or the appellant in court cases . 2. Respondent – ‘Respondent’ refers to the party being sued or tried and is also known as the appellate. The respondent is the […]
Tata Motors had approached the Gujarat bench of AAR seeking a ruling on whether Goods and Services Tax (GST) is applicable on the nominal amount recovered by it from employees for the usage of canteen facility and whether input tax credit (ITC) is available on GST charged by the service provider on the canteen facility provided to employees working in the factory.
Authority has rightly observed that, in the case of transportation of passengers, the recipient of service would be the passenger whereas in the case of renting any motor vehicle, like buses in the subject case, the recipient would not be the passenger.
Harshvardhan Chhajed & Others V. DGIT & Others (Rajasthan High Court) Seizure under Income Tax has to be conducted after due care and caution. Merely on account of reasons to suspect, seizure of goods ought not to be undertaken. In fact the investigation wing has to show reason to believe that a person is carrying […]
Since the Custom Broker was liable to verify genuineness of importer-exporter code, IEC number, identity of client to prevent facilitation of export prohibited goods, therefore, custom broker was liable for penalty in case of breach of KYC norms and mandatory obligations under Customs Broker Licensing Regulation, 2013.
Sanjay Matai Vs ITO (ITAT Jaipur) From perusal of record, we observed that Section 254 of the Act read with Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963 states about power to admit additional evidences, whether mere fact that evidence sought to be produced is vital and important does not provide a substantial […]
Sainath Rajkumar Sarode And Others Vs State of Maharashtra And Others (Bombay High Court) Sainath Rajkumar Sarode (Petitioner) has been filed seeking directions for the recovery of arrears due to the Petitioners under a Recovery Warrant dated October 15, 2018 passed by the Maharashtra Real Estate Regulatory Authority against Respondent Nos. 4 to 7. In […]
L S Cable and System Ltd. Vs Union of India & Ors. (Delhi High Court) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to respondent no.2 to issue refund determined vide assessment order dated 29th November, 2019 under Section 143(3) of the […]
Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-CT dated 29.08.2021 Government has issued Circular No. 158/14/2021-GST dated 06.09.2021 in order to clarify circumstances in which benefit of Notification No.34/2021-CT dated 29.08.2021 would be available Notification No. 34/2021-CT dated 29.08.2021 was issued to extend […]
45th GST COUNCIL MEETING TO BE HELD ON 17TH SEPTEMBER 2021 The 45th meeting of the GST Council is scheduled to be held on 17th September 2021 at Lucknow, Uttar Pradesh under the chairpersonship of Hon’ble Finance Minister Smt. Nirmala Sitharaman. The GST council would be holding physical meeting after a gap of 16 months. […]
