"16 September 2022" Archive - Page 3

Notification No. 30/2022-Central Excise, Dated: 16.09.2022

Notification No. 30/2022-Central Excise [G.S.R. 707(E).] 16/09/2022

Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to decrease the Special Additional Excise Duty on Diesel | Notification No. 30/2022-Central Excise | Dated: 16th September, 2022 MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 30/2022-Central Excise | Dated: 16th September, 2022 G.S.R. 7...

Read More

Obligation to Indicate Director Identification Number (DIN)

Section 158 of Companies Act, 2013 states that every person or company, while filing any return, information or particulars as are required to be furnished under this Act, shall mention the Director Identification Number (DIN) in such return, information or particulars in case such return, information or particulars relate to the director...

Read More
Posted Under: Excise Duty |

Notification No. 29/2022-Central Excise, Dated: 16.09.2022

Notification No. 29/2022-Central Excise [G.S.R. 706(E).] 16/09/2022

Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to decrease the Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel | Notification No. 29/2022-Central Excise | Dated: 16th September, 2022 MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 29/2022-Ce...

Read More

Reporting of ITC Related Claims In Revised Table 4 of Form GSTR-3B

Brief Note on The Reporting of The Input Tax Credit (ITC) Related Claims In The Revised Table 4 of The Form GSTR-3B Background  Vide Notification No. 14/2022-CT dt. 05.07.2022, the Government had inter alia made certain changes in the format of reporting in GSTR 3B. The key change relates to the manner of reporting the […]...

Read More
Posted Under: Excise Duty |

Transporter has right to seek release of conveyance under GST

TCI Freight Vs The Assistant Commissioner (ST) (Madras High Court)

Held that while the owner or any person transporting the goods has been granted the right to seek release, the transporter has right to seek the release of conveyance alone....

Read More

GST: Detention proceedings cannot be transformed into confiscatory proceedings

Rajeev Traders Vs Union of India (Karnataka High Court)

Held that the proper officer cannot transform the detention proceedings into a confiscatory proceeding. Further, power of confiscation can be invoked only in extraordinary circumstances....

Read More

Credit of items continued to be covered under excise law is not admissible in GST law

C.C.E. & S.T. Vs Oil And Natural Gas Corporation Limited (CESTAT Ahmedabad)

Held that the credit which is admissible as input tax credit under the CGST Act can be availed as input tax credit. The quantum of credit which relates to the items which continued to be covered under the Central Excise Act would not be admissible as input tax credit under CGST Act....

Read More

GST on Government contract for Construction of Airport Terminal Building/Airport/Prison/Museum/Residential school complex

In re KMV Projects Limited (GST AAR Karnataka)

In re KMV Projects Limited (GST AAR Karnataka) a. Works contract services executed to Public works Department, Government of Karnataka, for Construction of Airport Terminal Building in Shivamogga are liable to tax at 9% CGST as per entry No. 3(xii) of Notification No. 11/2017-Central Tax (Rate), dated: 28.06.2017 . b. Works contract servi...

Read More

Demand unsustainable in absence of DGCA finding of any violation of undertaking to use of aircraft for non-scheduled (passenger) service

Reliance Commercial Dealers Ltd Vs Commissioner of Customs (CESTAT Delhi)

Held that the undertaking to use the aircraft for non-scheduled (passenger) service can be said to have been violated only when the DGCA finds that the use of the aircraft is not in accordance with the permit granted and only in that event the Customs authority can demand duty in terms of undertaking...

Read More

No section 271(1)(c) penalty for income offered for taxation by filing revised return

Lajai Seva Sahakari Mandli Vs ITO (ITAT Rajkot)

No Penalty u/s. 271(1)(c) for filing inaccurate particulars of income when assessee filed Revised Return offering to tax rental income...

Read More

Search Posts by Date

February 2023
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728