Day: November 6, 2022
45 articlesGoods and Services Tax

Goods and Services Tax
Amendment to section 50 of CGST Act 2017 levying interest on net tax liability is effective from 1st July 2017
Excise Duty

Excise Duty
Rule 3(5A) of CCR, 2004 not apply in absence of removal of capital assets
Income Tax

Income Tax
Value of goods duly accepted by excise department cannot be re-valued by AO
Income Tax

Income Tax
Allowability of Bonus as Part of Partners Remuneration- ITAT restores matter to CIT(A)
Income Tax

Income Tax
Service of Section 143(2) notice on wrong address is not a valid service
Custom Duty

Custom Duty
Person not complying with SC directions don’t deserve any leniency from pre-deposit
Custom Duty

Custom Duty
CESTAT allows benefit of deemed conclusion of proceedings under Section 28 of Customs Act
Custom Duty

Custom Duty
Importer can amend Bills of Entry on the basis of documents in existence at the time the goods been cleared/deposited
Income Tax

Income Tax
Section 148A(b) requires grant of minimum 7 days to file reply to show cause notice
Custom Duty

Custom Duty
Show cause notice should not be with a pre-conceived & closed mind
Excise Duty

Excise Duty
Reversal of credit amount tantamount to non availment of Cenvat Credit
Excise Duty

Excise Duty
CENVAT Credit Rules not bar clearances at a price higher than purchase cost
Goods and Services Tax

Goods and Services Tax
HC reduces penalty for lapsing of e-way bill for bonafide reasons
Corporate Law

Corporate Law
