"11 November 2023" Archive

Policy Condition Incorporation for Non-Basmati Rice Export (HS Code: 10063090)

Notification No. 43/2023 - DGFT [S.O. 4898(E)] 11/11/2023

Explore the impact of DGFT Notification 43/2023, granting a one-time exemption for Patanjali Ayurved's export of Non-basmati white rice under HS Code 1006 30 90 to Nepal for earthquake victims...

DPIIT Approval Process for land border sharing countries

Here, we are exploring the recent amendment in DPIIT Approval process for entities from land border sharing countries. The Government of India amended its General Financial Rules, 2017 and brought certain additional compliances for such entities for participation in public procurement process in India, in July 2020 through Department of E...

Posted Under: DGFT |

Recent GSTN Advisories on GSTR-5A, Voluntary Payment, Aadhar Authentication, E-way Bill & Amnesty Scheme

GSTN advisories covering changes in GSTR-5A, voluntary payments, Aadhar-based authentication, 2-factor authentication for E-way bills, and the appeal amnesty scheme....

Posted Under: DGFT | ,

Reply filed by Assessee be taken into consideration while passing Impugned Order

Madras High Court in M/s. Chennai Silks v. The Assistant Commissioner Tirupur allowed Writ Petition and set aside Impugned Order. Learn how they took into consideration the reply filed by the assessee. ...

Posted Under: DGFT |

Authorisation under Section 67(2) of SGST/CGST Act is not required for every item or person discovered during search operation

Velayudhan Gold LLP Vs State of Kerala (Kerala High Court)

Discover what Hon'ble Kerala High Court said about authorisation under Section 67(2) of SGST/ CGST Act during search operation in M/s. Velayudhan Gold LLP v. State of Kerala case....

Mere infractions of law are not valid grounds for filing writ petition

Bajrang Trading Company Vs Commissioner Commercial Tax (Allahabad High Court)

Allahabad High Court asserts that there is no inherent jurisdictional lack in GST adjudication proceedings. Writ jurisdiction is limited to specific cases....

Appellate Authority should provide sufficient reasons for not considering Appeals filed after limitation period

IMS Ship Managements Pvt Ltd Vs State of Maharashtra (Bombay High Court)

IMS Ship Managements Pvt Ltd Vs State of Maharashtra (Bombay High Court) The Hon’ble Bombay High Court in the case of M/s. IMS Ship Management Private Ltd. v. State of Maharashtra [Writ Petition (L) No. 3121 of 2023 dated October 17, 2023] disposed of the writ petition by quashing and setting aside the Appellate Order […]...

Credit can be claimed when exempted by-products are obtained while producing taxable goods under UP VAT Act

Modi Naturals Ltd Vs Commissioner Of Commercial Tax Up (Supreme Court of India)

Understand the implications of M/s Modi Naturals Ltd. v. The Commissioner of Commercial Tax UP and learn how to claim credit when exempted by-products are obtained while producing taxable goods under the UP VAT Act....

Refund allowed in case of inverted duty structure on account of Multiple Input having higher GST rate than output

This Rajasthan High Court case allowed refund of ITC when multiple inputs have higher GST rate than the output. Learn how the Hon’ble High Court held in M/s. Nahar Industrial Enterprises Limited v. Union of India....

Posted Under: DGFT |

GST Rule 83(5) and Appeal Procedures for Practitioners

Understand GST Rule 83(5) & Appeal Procedures for GST Practitioners with comprehensive examples. Save time & money by staying compliant!...

Posted Under: DGFT |

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