Bombay High Court held that the Goa Value Added Tax (12th Amendment) Act, 2020 is an impermissible judicial override defying the doctrine of separation of powers. Accordingly, respondents, based on the same, cannot deny any of the petitioners the benefits of earlier judicial decisions.
MINISTRY OF FINANCE (Department of Economic Affairs) NOTIFICATION New Delhi, the 27th April, 2023 G.S.R.330(E).— In exercise of the powers conferred by section 3A of the Government Savings Promotion Act, 1873 (5 of 1873), the Central Government hereby makes the following Scheme further to amend the National Savings Recurring Deposit Scheme, 2019, namely:- 1. (1) […]
This Scheme may be called the Sukanya Samriddhi Account (Amendment) Scheme, 2023. It shall be deemed to have come into force on the 1st day of April, 2023.
National Savings Certificates (VIII Issue) (Second Amendment) Scheme, 2023 shall be deemed to have come into force on 1st day of April, 2023.
National Savings Time Deposit (Second Amendment) Scheme, 2023 shall be deemed to have come into force on the 1st day of April, 2023.
Scheme may be called the Senior Citizens’ Savings (Third Amendment) Scheme, 2023. It shall be deemed to have come into force on 1st day of April, 2023.
Scheme may be called the National Savings (Monthly Income Account) (Third Amendment) Scheme, 2023. It shall be deemed to have come into force on the 1st day of April, 2023.
Scheme may be called Kisan Vikas Patra (Second Amendment) Scheme, 2023. It shall be deemed to have come into force on 1st day of April, 2023.
Chhattisgarh High Court directed works contractor involved in construction of road, bridges, tolls, etc. to make fresh claim showing difference of tax liability that was incurred at the time of submission of bids and excess tax paid in light of introduction of GST levying higher tax on works contract services.
CESTAT Chennai held the benefit of notification no. 23/2003-CE dated 31.03.2003 allowable to tipper body as it is not necessary that the goods cleared into DTA have to be identical to the goods exported by the EOU.
