Held that Commissioner should not simply relegate the point that the assessment order is erroneous to the AO. The Commissioner, after analyzing the record, ought to have recorded a categorical finding and provided valid reasons as to how the assessment order is erroneous. Revision unsustainable
Nexage Innovations Vs Deputy Commissioner of Customs & ors. (Calcutta High Court) Calcutta High Court directs removal of Risky exporter tag and allows refund of duty drawback and IGST claim Hon’ble Division Bench of the Hon’ble Calcutta High Court in the matter M/s. Nexage Innovations Vs. The Deputy Commissioner of Customs & Ors M.A.T. 916 of […]
Sailesh Chandra Dutta Vs Assistant Commissioner (Calcutta High Court) Calcutta High Court quashes garnishee proceedings and original assessment order passed in violation of natural justice against which no appeal preferred Hon’ble Division Bench of the Hon’ble Calcutta High Court in the matter Sailesh Chandra Dutta Vs. Assistant Commissioner, Raiganj Charge, Raiganj & Ors M.A.T. 1062 […]
The attachment of the overdraft bank account was done by way of initiation of garnishee proceedings as a sequel to an order of assessment which had attained finality as the appeal against such assessment order was filed before the wrong forum and mandatory pre deposit for the purpose of filing of the appeal was also not made.
The common but most important feature in all these cases was that the entitlement of the writ petitioners to the input credit had crystallized. This crystallized right, which had ripened into the vested right, was being denied on account of procedural problem.
With the ever-changing provisions in the TDS / TCS ecosystem of India, TDSMAN software has been serving its users for 17+ years with trust from its clients across Corporates, Professionals, SMEs, Government and PSUs.
The classification of disc-pads under GST Laws runs is contentious because it appears that disc-pads are covered by two distinct ITC HS Codes.
According to Section 6 of the code enacted by the Advertising Standards Council of India (ASCII), advertisements for products that are prohibited or subject to restrictions may not be reworded to make them appear to be advertisements for legal or permitted products.
GST compensation to States for loss of revenue arising on account of implementation of GST for a period of five years As per section 18 of the Constitution (One Hundred and First Amendment) Act, 2016, Parliament shall, by law, on the recommendation of the Goods and Services Tax Council, provide for compensation to the States […]
Focus Product Scheme (FPS) was first introduced with the objective to incentivize export of such products which have high export intensity/ employment potential, so as to offset infrastructure inefficiencies and other associated costs involved in marketing of these products.
