Milap Scrap Traders Through Pro. Harshadbhai Manubhai Patel Vs State/Commercial Tax Officer (Gujarat High Court) High Court held that the condition precedent for exercise of power under Rule 86A of the GST Rules is the availability of credit in the electronic credit ledger which is alleged to be ineligible. If credit balance is available, then […]
Google India Private Limited Vs DCIT (ITAT Bangalore) ITAT held that assessee would be entitled to deduction of employees’ contribution to PF and ESI provided that the payments were made prior to the due date of filing of the return of income u/s 139(1) of the I.T.Act. It was further held by the ITAT that […]
Following are the things to keep in mind – 1) All the exporters who make export of goods/services or supplies to SEZ without payment of GST should apply for Letter of Undertaking (LUT) in form GST RFD 11 for FY 2022-23.
The Rajasthan High Court, Jaipur in the matter of, Abhay Singla v. Union of India, has recently issued notice in a public interest litigation challenging the constitutionality of Section 194N of the Income Tax Act, 1961.
Learn about the treatment of transactions relating to SEZ under GST. Explore the economic advantages, tax incentives, and foreign direct investment opportunities.
Ensure smooth GST compliance for FY 2021-22 with these important activities. Reconcile ITC, follow up with suppliers, and more for a seamless transition.
Ratan Lal Patel Vs Dr. Hari Singh Gour Vishwavidyalaya (Supreme Court of India) It can be seen that the impugned order allowing the review application is a cryptic, non-reasoned and non-speaking order as Nothing has been mentioned and/or observed as to what was that error apparent on the face of the record which called for […]
L. Ponnammal Vs Union of India (Madras High Court) By this writ petition a challenge is made to Sections 128 to 146 of the Finance Act, 2021 , with an alternative prayer to declare Section 5(9) of the Life Insurance Corporation Act, 1956 and Sections 128 to 130 and Sections 132 to 146 of the […]
Rubal International Vs Commissioner of Customs (ICD, TKD) (CESTAT Delhi) I find that only few goods were found to be mismatch with the invoice and packing list. I further find that the appellant had given cogent explanation based on the statement and clarification of the shipper, via E-mail, clarifying that due to a large variety […]
Ems Projects Pvt. Ltd. Vs Commissioner Of CGST (Gujarat High Court) It is not in dispute that one year period has elapsed since GST Electronic credit ledger came to be blocked. Rule 86A of Central Goods and Services Tax Rules, 2017 empowers the authority to block the electronic credit ledger if the authority has reason […]
