"08 October 2021" Archive

Legality Status of ITC Block by GST Department

As per Sec 16 of the CGST Act 2017, every registered person shall be subject to such conditions and restrictions as may be prescribed and in the manner specified and will be entitled to the credit of input tax charged on the supply of goods and/ or services which are used or intended to be used in the course or furtherance of his business...

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Why it is important to check Form 26AS before filing Income Tax Return

There is a great need and importance of thorough checking of Form 26AS before filing Income Tax Return, as it is an Annual tax statement which provide the details of tax paid, tax deducted or collected at source as the case may be of the respected assesse. Assesse has to mandatorily disclose the corresponding income […]...

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Transfer/postings of officers in the grade of CIT/DIT

Office Order No. 270 of 2021 08/10/2021

Office Order No. 270 of 2021 Following transfer/postings of the officers in the grade of Commissioners of Income Tax/Directors of Income Tax, are hereby ordered with immediate effect and until further orders:...

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Handling of cargo in Customs area will always be responsibility of the Custodian

Delhi International Airports Pvt. Ltd. Vs Commissioner Of Customs (Appeals) (CESTAT Delhi)

The provisions of the Customs Act and that of the HCCR do not absolve the custodian of the responsibilities as mentioned in these Regulations to be observed by the Custodians itself, the CESTAT do not find any infirmity with the order under challenge where simultaneously penalty has been imposed upon the Appellant as well....

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Benefit of Suo moto extension order passed by SC for Covid period cannot be taken by Department

Benefit of Suo moto extension order passed by the SC for the Covid period cannot be taken by the Department In Gobindo Das & Ors. v. Union of India & Ors. [W.P. A No. 11578 of 2021 dated October 01, 2021], Gobindo Das (Petitioner) has filed the current writ petition challenging the Provisional Attachment order […]...

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Mere dispatch of order cannot be considered as service

Ghadshyam Enterprises Vs Commissioner (CESTAT Delhi)

Mere dispatch of the order cannot be considered as service. The period of 2 months for filing the appeal has to reckon not from the date of order announced but from the date of receipt of said order by the assessee in terms of Section 35 of Central Excise Act, 1944....

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DGFT notifies port of Ranaghat Railway Station (INRNG2) for import

Notification No. 36/2015-2020 - DGFT 08/10/2021

The port of Ranaghat Railway Station (INRNG2) has been additionally included for allowing imports under Notification No. 20/2015-20 dated 24.08.2021....

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Overview of Property Search Report & ROC Search Report

Now-a-days Search Reports have become an integral part of documents by banks while sanctioning loans. Whether it be relating to any property title or any encumbrances created on the same. Banks have become more cautious while providing loans against properties to individuals and/or companies with a view to avoid future consequences....

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Procedure For Issue of Form GST APL-02 May Be Simplified !

PROCEDURE FOR ISSUE OF FORM GST APL-02 MAY BE SIMPLIFIED ! 1. As per CGST Rule 108(3), (3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the [&h...

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FAQs on Creation, Modification, Satisfaction of Charge | Companies Act, 2013

Q.1 What is meaning of Charge? [Sec 2 (16)] ‘Charge’ means an interest or lien created on the property or assets of a company or any of its undertakings or both as security and includes a mortgage. Q.2 Which Charges are to be registered and to be registered by whom? [Sec 77 (1) & 78] […]...

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October 2021