The Govt. is sending ‘Intimation on DRC-1 for payment of 18% GST on Reverse charge basis on Royalty paid on mining lease’, under HSN code 997337.
In re Gee Pee Mica Enterprises (CAAR Delhi) CAAR finds that the question raised for advance ruling is already pending before an officer of Customs and the dispute between the applicant and the department has already attained a formal status. In this regard, proviso to section 28 I (2) lays down that the Authority shall […]
It has been noted that a section of the media has reported that feedback has been sought from States regarding a suggestion for raising Good & Services Tax (GST) rates on 143 items.
In re Aggarwal Laminates Pvt. Ltd. (CAAR Delhi) Having gone through the application For advance ruling and having heard the authorized representative of the applicant during the personal hearing, CAAR find that the question raised for advance ruling is already pending before an officer of Customs and the dispute between the applicant and the department […]
Section 61 of the CGST Act, 2017, empowers the proper officer to scrutinize a return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, and seek his explanation thereto.
High Court finds that merely by depositing amount unilaterally by the petitioner-firm, in absence of any allotment letter, would not create any right to claim allotment in its favour.
Mahesh Kumar Kejriwal Vs Bhanuj Jindal (Supreme Court of India) Learned counsel for the petitioner has attempted his best to persuade us to interfere with the orders impugned, whereby the petitioners’ prayer for exemption altogether from appearance in the case pertaining to the offence under Section 138 of the Negotiable Instruments Act, 1881 has not […]
Ultimate Infratech Private Limited Vs National Faceless Assessment Centre Delhi & Anr. (Delhi High Court) 1. Only in cases where proceedings for levy of penalty have been initiated on account of alleged misreporting of income that an assessee is prohibited from applying and availing the benefit of immunity from penalty and prosecution under Section 270AA. […]
Rajesh Sajjanraj Bafna Vs DCIT (ITAT Ahmedabad) Income Tax Proceedings based on documents found by DGCEI during search not sustainable if CESTAT treat such document as DUMB documents At this stage, it is also imperative to remind that the proceedings under the service tax and the income tax are distinct and independent to each other. […]
