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Archive: September, 2023

Posts in September, 2023

AAR unable to provide Clarification due to Missing Information; Application Dismissed

September 29, 2023 774 Views 0 comment Print

As applicant did not provide requested information, AAR concluded that it couldn’t offer a clarification on questions raised. Therefore, application was dismissed.

CBIC Notification on supply of Online Gaming & Actionable Claims

September 29, 2023 3594 Views 0 comment Print

Notification No. 49/2023 – Central Tax covers online money gaming, online gaming (excluding money gaming), and actionable claims in casinos under CGST Act section 15(5) from October 1, 2023.

Allowing in withdrawal of amount by violating ‘Postal Department Rules’ would constitute ‘Deficiency in Service’

September 29, 2023 720 Views 0 comment Print

In present facts of the case, the Revision Petition (RP) was filed under section 21 (b) of Consumer Protection Act 1986, against the order dated 08.05.2019 of the State Consumer Disputes Redressal Commission West Bengal.

Detaining person forcefully by Railway Personnel without giving an opportunity to unload the luggage would constitute ‘deficiency of Service’

September 29, 2023 858 Views 0 comment Print

In present facts of the case the NATIONAL CONSUMER DISPUTES REDRESSAL COMMISSION NEW DELHI (NCDRC) observed that Railway Personnel were liable for ‘deficiency of Service’ when the Complainant was detained forcefully from the train without letting him to unload his luggage due to which the luggage was lost and the Complainant have to bear the financial loss.

CBIC notifies CGST (Amendment) Act, 2023 wef 1st October 2023

September 29, 2023 21972 Views 0 comment Print

Stay informed with Notification No. 48/2023 – Central Tax. Central Goods and Services Tax (Amendment) Act, 2023 comes into force on October 1, 2023, impacting definitions, online gaming, and more.

Applicability of Audit Report 10BB & Disclosure Requirement In Audit Report

September 29, 2023 23817 Views 0 comment Print

Learn about Form 10BB applicability for trusts, including disclosure requirements like commencement of activities, bookkeeping, and donation reporting, with penalties for non-compliance.

CESTAT Grants Interest on Delayed Refund from 3 months after initial application’s date

September 29, 2023 960 Views 0 comment Print

Relief to Videocon Industries, Interest of Refund allowable even if Refund was Granted after 3 Months from Date of Commissioner’s Order: CESTAT

Inadequate Explanation for Appeal Filing Delay – ITAT denies Condonation

September 29, 2023 870 Views 0 comment Print

Read the full text of the ITAT Delhi order regarding Smt. Nidhi Agarwal’s appeal delay and the denial of condonation due to inadequate explanation.

ITAT Directs Re-adjudication for 12AB Registration Denial

September 29, 2023 1545 Views 0 comment Print

In a case involving Section 12AB registration denial, the ITAT orders re-adjudication due to non-consideration of submissions by the trust.

ITAT Issues Corrigendum to Rectify Typographical Errors in Deutsche Asset Management’s Case

September 29, 2023 1023 Views 0 comment Print

The Income Tax Appellate Tribunal (ITAT) issues a corrigendum addressing typographical errors in the tribunal order related to Deutsche Asset Management India Pvt Ltd.

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