01. PIGEONS, were our original messengers and were deployed as Postman, for Strategic purposes, in the bygone days. Even today, some highly specialized eccentric people & some governments do strategically indulge in using Pigeons, as their clandestine messengers /postman. a) Pigeons are often found in pairs during the breeding season, but usually the pigeons are […]
Explore the Apar Industries vs UOI case on GST refund interest. Petition challenges non-payment of interest on granted refund. High Court directs adjudication. Key details here.
M/s. Vedanta Limited Vs. Union of India (Madras High Court) Writ Petition was filed by the Petitioner seeking inter-alia that the conditions S.No. 2(c) of Notification No 79/2017-Customs dated 13th October, 2017 is inter alia arbitrary, unconstitutional and violative of Article 14 of the Constitution of India and quash the same. that paragraph 1 of […]
Central Government (CG) hereby establishes an Appellate Tribunal at New Delhi to hear appeals against the orders of the Adjudicating Authority under the Prohibition of Benami Property Transactions Act, 1988. Notification No. 81/2018 Dated: 12th November, 2018. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 12th November, 2018 S.O. 5677(E).—In exercise of powers […]
Kundan Singh Vs State & others (Uttarakhand High Court) Salary is the property within the meaning of Article 300-A of the Constitution of India. No GST or Service Tax can be deducted from the salary of the petitioners without any authority of law. It is reiterated that the Principal Employer is the State Government. The […]
CBI has arrested an Assistant Commissioner, Goods & Service Tax, Government of Delhi and a private person in an alleged bribery case of Rs.Six Lakh.
As the country is going through a complete digital transformation, FinTech companies are playing vital role by promoting the financial inclusion of people from all walks of life, such as individuals, small and micro industries.
A) GST Assessment and Adjudication (i) Provisional GST Assessment a. Assessment & Adjudication; Form GST ASMT- 01, 03 & 05- Application for Provisional Assessment 1. An application for Provisional Assessment in Form GST- ASMT-01 to the jurisdictional officer can be filed online, by those taxpayers on GST portal, who are not able to determine, either […]
FORM GSTR-11 under Rule 82 of the CGST Rules, 2017 mandates reporting “Place of Supply” for every invoice on which refund is applied for. Many UIN entities while filling invoice data have been reporting their place of supply as the State where they are registered instead of the place of supply as reflected in the invoice.
Variable Capital Company is a corporate structure that is tailored for collective investment schemes. In Singapore, the most commonly used investment fund structures are unit trusts (constituted by way of trust deeds) and investment companies.
