Day: March 2, 2023
44 articlesCustom Duty

Custom Duty
Interest u/s 61(2)(i) of Customs Act, 1962 unsustainable as SCN time barred
Goods and Services Tax

Goods and Services Tax
Analysis of Latest GST Rate Notifications dated 28th Feb 2023
Custom Duty

Custom Duty
Duty demand unsustainable in Clandestine Clearance without Physical Movement/Diversion
Custom Duty

Custom Duty
Writ filed in case of differential duty in respect of portable emergency lamp after 16 years needs reconsideration
Income Tax

Income Tax
Member of Schedule Tribe ‘residing in any area specified’ u/s 10(26) is exempt from income tax
Custom Duty

Custom Duty
Interest u/s 27(A) gets applicable after expiry of 3 months from date of receipt of refund application
CA, CS, CMA

CA, CS, CMA
Modernizing CA and CS Firms for Efficient Compliance
Goods and Services Tax

Goods and Services Tax
Whether GST interest can be recovered by issuing letter?
Income Tax

Income Tax
Appellate Authority needs to give reasonable opportunity to AO if additional evidence is admitted
Goods and Services Tax

Goods and Services Tax
Order cancelling GST registration traveling beyond the scope of notice is untenable
Income Tax

Income Tax
Reopening unsustainable as post assessment there was no change in law and no new material came on record
Excise Duty

Excise Duty
Appointment of Additional Assistant Director as Central Excise Officer of rank of Superintendent
Custom Duty

Custom Duty
CBIC notifies Customs Exchange rate for Import & Export wef 03.03.2023
Service Tax

Service Tax
