ITAT Delhi held that addition under section 69A of the Income Tax Act merely on the basis of agreement which is not even signed without any corroborative material is unsustainable in law.
Electricity (Promoting Renewable Energy Through Green Energy Open Access) Amendment Rules, 2023 shall come into force from 27.01.2023
Amendment to Instruction No 18/2022-Customs dated 12.08.2022, Instruction No 30/2022-Customs dated 14.11.2022 and Instruction No 32/2022-Customs dated 28.11.2022 regarding extension of Requirement of Health Certificate accompanied with the import of food consignments-reg.
Instruction No. 03/2023-Customs Cancellation of swapping order w.r.t. 8th & 9th Reallocation of Export Quota for export during Sugar Season 2022-23 and holding of export quota
Chapter IV of the Delisting Regulations, which states that shares transferred to the Investor Education and Protection Fund’s account shall be excluded while calculating 90% of shares tendered by public shareholders for successful completion of delisting offer.
High Court granted stay of recovery of interest and penalty however directed to deposit profiteered amount in instalments and also granted stay of notice expanding scope of anti-profiteering investigation
Where authority while cancelling GST registration solely relied upon statement made by receptionist of building who could not recognise appellant’s photograph, proper course was followed, therefore, matter was to be remanded to original authority for conducting fresh enquiry
Orson Holdings Company Limited Vs Union of India (Gujarat High Court) 1. At the time of issuance of notice on 7.12.2018 in this petition which is filed under Article 226 of the Constitution of India, this Court has passed the following order: “1. This petition challenges the constitutional validity of rule 138(10) of the Central […]
It is pointed out to us that action of blocking under Rule 86A(3) is for period of one year. As regards one of the suppliers, account was blocked on 21 October 2021 and other suppliers it was on 14 March 2022.
It is sought to be submitted that no reason has been assigned for seizure of the goods and the reason assigned in the Form GST MOV-06 for seizure of the goods that the purchaser firm was not in existence and it was a fake sale and invoice, is absolutely false.
