Join our free webinar on July 4th at 4:00 PM to gain insights into the dematerialization of securities and recent amendments. Register now for key updates.
Join our free webinar on July 7 at 5 PM for insights into 10 recent High Court income tax judgments favoring assessees. Expert analysis by CA Dipak Dama.
Delegation of power to arrest u/s 69 of MGST Act.2017-Joint Commissioner of State Tax (Border Check Post) [JCST-BCP], Maharashtra state,Mumbai COMMISSSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated 11th February 2022. Order MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 No. D.C.(A&R)-2/GST/PWR/Sections/2017-18/ADM-8.—In exercise of the powers conferred by sub-sections (1) and […]
United Bank of India Vs. Bachan Prasad Lall (Supreme Court) The nature of allegation against the respondent employee was of fraudulently preparing nine credit transfer vouchers on various dates on the pretext of payment of interest towards fixed deposits and crediting the whole amount to one saving account opened in the name of one Smt. […]
ESOP stands for Employee Stock Option Plan. Under ESOP, the employer offers shares of the company to the employees under the manner in which the option will be implemented and exercised. ESOPs can be offered for various reasons to employees such as incentives, in exchange for know-how or as an option to pay low salaries […]
The journey of E-way Bill is start in April-2018. E-way bill is three year old now and right from its inception we have seen lot of changes and amendments in E-way bill rules and E-way bill portal. Now, most of the taxpayers are familiar with E-Way bill rules, processes and procedures of generating of e-way […]
Balkrishna Industries Ltd. Vs Union of India (Rajasthan High Court) It appears quite undisputable that the petitioner had availed the facility of importing goods under advance licences without payment of duty. In some cases such advance licence were invalidated in order to procure raw material duty free from local manufacturers. Raw materials so procured were […]
In re Harsh Agro and others (GST AAR Punjab) 1. M/ s Harsh Agro and others, as detailed in the table above and hereinafter referred to as ‘applicants’, had submitted an application for advance ruling in form GST ARA-01 dated 05.06.2018 seeking to know “whether GST is exempt or is applicable on the private Entrepreneurs Godowns […]
In re Sukhbir Agro Energy Limited (GST AAR Punjab) 1. M/s Sukhbir Agro Energy Limited, Guru Harsahai, Punjab, hereinafter referred to as ‘applicant’, had submitted an application for advance ruling in form GST ARA-01 vide his letter dated 06.08.2018 seeking to know “whether the items purchased/to be purchased and used/to be used for producing/generating electricity […]
The World economy is braving through the rough and turbulent waters of the Start-ups, with an expectation of seas of solutions and services in the future. The whole eco system is flooded with Start-ups and Ideas. Start-ups are flooded globally. The power of the idea lies in the solution it can provide and how it […]
In re Ganga Kaveri Seeds Pvt. ltd. (GST AAR Telangana) 1. Storage of seeds in the storage facility/godown, loading/unloading and packaging by job worker are not exempt under: a. Serial No. 54E of Notification No. 12/2017 as this entry pertains to Services relating to cultivation of plants and rearing of all life forms of animals, […]
In re M. Narasimha Reddy & Sons (GST AAR Telangana) The applicant is supplying goods which are produce of cultivation of plants. However they are of seed quality and not grain, therefore further they are not meant for food, fibre, fuel or raw material for further processing. In the definition of agricultural produce, the word […]
