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Archive: 22 September 2021

Posts in 22 September 2021

Enterprise Risk Assessment: A Pro-active Measure to Establish Strategic Priorities & To Tackle Key Business Risks

September 22, 2021 2046 Views 0 comment Print

An Enterprise Risk Assessment (ERA) is a Systematic and a Continuous Process of Pro-actively Identifying Potential Risks of an Organization and Assessment of their Impact and Likelihood of Potential Future Risk Events that are most Consequential to the Organization’s Ability to execute its Strategy and Achieve its Business Objectives within a Stated Time Horizon. What […]

Application For Change of Birth Date cannot be Made at the Fag End of Service: SC

September 22, 2021 2325 Views 0 comment Print

Karnataka Rural Infrastructure Development Limited Vs T.P. Nataraja & Ors. (Supreme Court of India) After Considering it’s earlier decisions on the subject, the Hon’ble Supreme Court, in the case of  summarised the law on change of date of birth as under: (i) application for change of date of birth can only be as per the […]

Credit on Tower Materials and Prefabricated Buildings or Shelters admissible on the basis of permanency test.

September 22, 2021 1413 Views 0 comment Print

In present facts of the case, the Hon’ble Tribunal provided relief to the Appellant by allowing the CENVAT credit on tower materials and prefabricated buildings or shelters by relying on the Judgment of Vodafone pronounced by Hon’ble Delhi High Court, which have relied on the Judgment of Solid and Correct Engineering Works which laid down the permanency test.

Engineering Services Examination Rules, 2022

September 22, 2021 2040 Views 0 comment Print

MINISTRY OF RAILWAYS (Railway Board) NOTIFICATION New Delhi, the 22nd September, 2021 Engineering Services Examination Rules, 2022 No. 2021/E(GR)I/18/1.—The Rules for a Combined Competitive Engineering Services Examination to be held by the Union Public Service Commission in 2022 for the purpose of filling vacancies in the following Services/Posts are, with the concurrence of the Ministries/Departments concerned, […]

GST registration not mandated if supplies not liable to tax or exempt

September 22, 2021 2541 Views 0 comment Print

In re Mekorot Development & Enterprise Ltd (GST AAR Maharashtra) As per Section 23 (1) (a) of the Central Goods and Services Tax Act, 2017, any person engaged exclusively in the supplying of goods or services or both that are not liable to tax or wholly exempt from tax under this act or under the […]

Crumb rubber/granule is classifiable under Heading 4004

September 22, 2021 5082 Views 0 comment Print

In re Green Rubber Crumb Private Ltd. (GST AAR Maharashtra) The applicant is producing crumb rubber/granules from used/waste tyres and has submitted during the course of the hearing that, the waste/used tyres are not usable because they are worn our tyres due to wear and tear. In view of the above discussions, we find that […]

Maharashtra VAT: Territorial Jurisdiction of AC (INV-C)

September 22, 2021 4161 Views 0 comment Print

Commissioner of State Tax, Maharashtra State, Mumbai hereby amends the Notification No. DC (A & R)/PWR /JURIS-2012/2/ADM-8, dated the 6th November 2012, as follows, namely : —

CBIC rescinds Notification No. 11/2016-Customs (ADD)

September 22, 2021 1026 Views 0 comment Print

CBIC rescinds Notification No. 11/2016-Customs (ADD) dated 29th March, 2016 vide Notification No. 52/2021-Customs (ADD) Dated: 22nd September, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 22nd September, 2021 Notification No. 52/2021-Customs (ADD) G.S.R. 649(E).—In exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, […]

Draft Food Safety and Standards (Foods for Infant Nutrition) Amendment Regulations, 2021

September 22, 2021 546 Views 0 comment Print

(1) These regulations may be called the Food Safety and Standards (Foods for Infant Nutrition) Amendment Regulations, 2021. (2) They shall come into force on the date of their publication in the Official Gazette.

Food Safety and Standards (Fortification of Foods) Second Amendment Regulations, 2021

September 22, 2021 636 Views 1 comment Print

(1) These regulations may be called the Food Safety and Standards (Fortification of Foods) Second Amendment Regulations, 2021. (2) They shall come into force on the date of their publication in the Official Gazette and food business operator shall comply with all the provisions of these regulations with effect from 1st April, 2022.

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