Day: January 23, 2023
71 articlesIncome Tax

Income Tax
No penalty for GST refund credited due to mistake of revenue authorities
Goods and Services Tax

Goods and Services Tax
HC directs revocation of GST Registration cancellation order on payment of interest & penalty
Income Tax

Income Tax
Writ Jurisdiction of HC cannot be invoked on the ground that reasons recorded are not well-reasoned
Service Tax

Service Tax
Service tax cannot be demanded on correct availment of abatement and for discharging the tax liability for ‘Installation of thermal insulation’ under ‘Works Contract Service’
Income Tax

Income Tax
Cheque Bounce case: Adjudication in civil matters is based on preponderance of probabilities
Corporate Law

Corporate Law
Explanation 2 appended to Section 37(1) related to CSR expenses is prospective
Custom Duty

Custom Duty
Mere wrong classification doesn’t amount to mis-declaration/ mis-statement
Income Tax

Income Tax
CBDT guidelines dated 14th June 2019 is contrary to provisions of section 279(2)
Custom Duty

Custom Duty
Import of urea through STC, MMTC and Indian Potash Limited is permissible as per ITC (HS) Policy 2009-2015
Goods and Services Tax

Goods and Services Tax
GST: SCN can still be Issued U/s. 73 – No Limitation For FY 2017-18 Under N/No. 13/2022 Dated: 05.07.2022
Goods and Services Tax

Goods and Services Tax
Seizure and Sealing During Search Under GST
Excise Duty

Excise Duty
Imposition of penalty without opportunity of being heard cannot be sustained
Company Law

Company Law
Form INC-22 updates in the V3
SEBI

SEBI
