Change of certain Examination Centre / minor correction in the address for November 2020 – 1. L. D. Arts College, Opp. IIM Ahmedabad, Vastrapur 2. Mayo International School, Delhi.
CA Navjot Singh Cosmo Films India Vs Union of India & Ors. (Gujarat High Court) Holders of advance authorization licenses were entitled to import raw materials without payment of integrated GST and rebate of IGST. The government changed the rules in September 2018 – retrospectively from July 2017 – prohibiting the entitlement if benefits of […]
Provisions of section 263 could be invoked when twin conditions i.e. the assessment order was erroneous and prejudicial to the interest of Revenue were satisfied. Revision under section 263 could not be invoked if assessment order was not prejudicial to the Revenue.
The issue under consideration is whether addition made by AO for the cash gifts found in search which is received at the time of marriage and anniversary and cash for cancer treatment is justified in law?
RBI releases the Report of the Internal Working Group to Review Extant Ownership Guidelines and Corporate Structure for Indian Private Sector Banks.
Who can opt for the scheme: Following registered person (hereinafter RP) can file quarterly returns and pay tax on monthly basis w.e.f. 01.01.2021 : An RP who is required to file Form GSTR 3B with AATO of up to Rs 5 Cr. in the previous financial year is eligible. If AATO crosses Rs 5 Cr. during a qtr., RP will become in-eligible for the Scheme from next quarter.
Present petition is filed to seek bail to the person accused of establishing bogus firms & issuing only invoices without actual supply.
The present petition is filed to seek refund of excess payment of tax, if payment was made through ITC. HC grant the petitioner an opportunity to explain its stand on GSTR-1 and GSTR-3B as also the Circulars.
The present petition is filed to seek a writ of Mandamus to direct Respondent No. 1, the Senior Intelligence Officer, Director General of GST Intelligence (“DGGSTI”) to allow the Petitioner to tender his statement and adduce evidence through video conferencing, in relation to a summon issued under Section 70 of the CGST Act, 2017.
The issue under consideration is whether rejection of method of accounting under section 145 without even examination of books of assessee is justified in law?
