In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu) The time of supply of the gift vouchers / gift cards by the applicant to the customers shall be the date of issue of such vouchers and the applicable rate of tax is that applicable to that of the goods. FULL TEXT OF ORDER OF APPELLATE […]
Kripa Cashew Exports Vs Royals International Trade And Allied Products Pvt. Ltd. (NCLT) In the present case, the first point which arises for consideration is whether the debt falls within the purview of Operational Debt under Section 5 (21) of the I&B Code,2016? To arrive at a decision, this Tribunal has gone through the judgement […]
Kannan Ramdurai Iyer Vs Commissioner of Customs (Madras High Court) In the present case the impugned intimation is dated 30.09.2020, signed on 29.09.2020 by the officer. The date of seizure is 06.03.2020 and the periods of six months (original period of seizure) expires on 05.09.2020. The intimation of extension should have been brought to the […]
Maruti Suzuki India Ltd. Vs JCIT (OSD) (ITAT Delhi) The disputes pertain to the sole issue of interest under Section 244A of Income Tax Act, 1961 payable by Revenue to the assessee. Vide impugned appellate order Ld. CIT(A) expressed the view that interest should be given to the assessee under Section 244A of I.T. Act […]
Vodafone Idea Ltd. Vs Commercial Tax Tribunal (Allahabad High Court) The ex-parte nature of the order apart, at present, it does stand out that the Tribunal has taken two divergent views in the case of the assessee itself, inasmuch as, in the earlier order, the Tribunal had clearly opined that the goods that have been […]
TMA International Pvt. Ltd. & Ors. Vs Union of India & Anr. (Delhi High Court) Thus, the only other question left for consideration is: as to whether the petitioners should be paid any interest for delayed remittance of refund on account of IGST? Mr. Samar Bansal, who appears on behalf of the petitioners, in support […]
MRF Limited Vs Dy. Commissioner Commercial Taxes and anr. (Jammu and Kashmir High Court) In the cases at hand, the documents on record reveal that every voucher provides for 1% turnover discount, meaning thereby that the discount has been actually allowed as per the agreement/understanding of the parties. The said discount stand deducted as a […]
Whether order u/s 241A withholding refund pending completion of scrutiny assessment can be quashed by writ court under article 226 of the Constitution of India?
In view of the upcoming festivals such as Holi, Shab-e-Barat, harvesting festivals, Easter, Eid-ul-Fitr, , State Governments/UT Administrations should take necessary measures to regulate crowds during these festivals by ensuring strict observance of COVID appropriate behaviour, such as wearing of mask and maintaining social distancing, as mandated in aforesaid guidelines and in the National Directives for COVID-19 Management. In this regard, a D.O. letter has also been issued by Ministry of Health and Family Welfare (MoHFW) on 24.03.2021 (copy enclosed).
The Budget Session, 2021 of Parliament, which commenced on Friday, 29th January 2021, has been adjourned sine die today i.e. Thursday, 25 March 2021.
