The Hon’ble High Court, Gujarat in the All Gujarat Federation of Tax Consultants v. Union of India [R/Special Civil Application No. 13653 of 2020 dated January 8, 2021] directed CBDT to take an appropriate decision for extension of the due date of filing income tax return (ITR) and Tax audit report (TAR) by January 12, […]
Disallowed rectification of tax invoice as not covered under Section 161 and Limitation Act not applicable to Special statute The Hon’ble Tripura High Court in M/s Kiran Enterprise v. The State of Tripura and Ors. [WP (C) No. 114 of 2020 dated December 17, 2020] rejected petition filed along with condonation of delay application for […]
Financial assistance received in lieu of services to be provided by Indian subsidiary company to holding company in Germany is a supply of service The Hon’ble AAR Maharashtra in M/s. Prettl Automotive India Private Limited [Order No. GST-ARA-20/2019-20/B-59 dated December 15, 2020] held that financial assistance to be received by the Indian subsidiary is a […]
The Hon’ble Allahabad High Court in M/S Metenere Ltd. v. Union of India and another [Writ Tax No. 360 of 2020 dated December 17, 2020] quashed the order of confiscation of 12,979 metric tonnes of stock, passed by the Additional Commissioner, GST & Central Excise, alleging duty evasion and reduced the penalty from INR 19,43,89,804/- […]
Supreme Court of India in Devendra Dwivedi vs Union of India & ors. [Writ Petition(s) (Criminal) No(s). 272/2020, dated January 7, 2021] dismissed writ petition under Article 32 of the Constitution of India, challenging constitutional validity of certain provisions of Central Goods and Services Tax Act, 2017
The Hon’ble Supreme Court in the case of Paramvir Singh Saini vs. Baljit Singh & Others [Special Leave Petition (Criminal) No. 3543 of 2020 dated December 2, 2020] directed installation of CCTV- Camera at investigation agencies offices and police stations. Facts: The Hon’ble SC vide Order dated April 3, 2018 in the case of Shafhi […]
The Hon’ble AAAR, Karnataka, in the matter of NCS Pearson Inc., [Order No. KAR/AAAR/07/2020-21 (dated, November 13, 2020)] held that, the scoring done by the human scorer is to be regarded as being within the realm of minimum human intervention. Sets aside AAR’s findings of disqualifying classification of a Type-3 test offered by the M/s. […]
We bring you the highlights of all important changes related to QRMP Scheme, E-invoicing, ITC availment, e-way bill, etc. under Central Goods and Services Tax Act, 2017 (CGST Act) and Central Goods and Services Tax Rules, 2017 (CGST Rules), effective from January 1, 2021, as below: Notification No. Topic/Section/ Rules of CGST Act/ Rules Change […]
The Hon’ble Appellate Authority, GST, Andhra Pradesh, in the case of Omsai Professional Detective & Security Services Pvt. Ltd. [Order No. 5132 of 2020 (dated, March 16, 2020)] held that best judgment assessment under Section 62(1) of Central Goods and Services Tax Act, 2017 (“CGST Act”) cannot be made in respect of non-filers of returns […]
The Hon’ble AAR Odisha, in the matter of Tokyo Electric Power Co. [Order No.02/Odisha-AARJ2020-21 dated November 19, 2020] held that supply of consultancy service to an Indian entity Odisha Power Transmission Corporation Limited (OPTCL) is not import of service in terms of Section 2(11) of the Integrated Goods and Services Tax Act, 2017 (IGST Act) […]
