In re SHV Energy Private Limited (GST AAR Telangana) 1. Whether sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for Supplier Gas System installed at the customer premises to store the LPG which is a condition precedent for supply of LPG be treated as composite supply […]
In re Sri Avantika Contracts (I) Limited (GST AAR Telangana) 1. Whether the construction of Institute of Security and Law Enforcement studies at Addu City in Maldives, constructed for Government of Maldives under an Memorandum of Understanding between India and Maldives falls within the GST net? The applicant who is the supplier of service & […]
Krishi Upaj Mandi Samiti Baran Vs Commissioner, CGST & Central Excise Division (CESTAT Delhi) There is no dispute that the relevant date in the present case is 25.11.2012. Prior to this date on 28.05.2012, section 73(1) of the Finance Act was amended and it was provided that the Central Excise Officer could issue a notice […]
Vide Notification No. 86/2021-Income Tax | Dated: 4th August, 2021 CBDT notifies Tax Exemption to Real Estate Regulatory Authority, Himachal Pradesh, Shimla in respect of the specified income for Assessment Year 2020-2021 to 2024-2025. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 86/2021-Income Tax New Delhi, the 4th August, 2021 […]
Chief Justice of High Court of Delhi, hereby designates the Court of Special Judge (Prevention of Corruption Act) (Central Bureau of Investigation)-09, Rouse Avenue Court Complex, New Delhi as Special Court for dealing with and trial of offence of the money laundering under the Prevention of Money-laundering Act, 2002 for all matters relating thereto 2G […]
Termination of Anti-dumping investigation on the imports of Self-adhesive Polyvinyl Chloride Film originating in or exported from China PR.
These regulations may be called the Securities and Exchange Board of India (Credit Rating Agencies) (Amendment) Regulations, 2021. They shall come into force on the date of their publication in the Official Gazette.
Ranchi Carrying Corporation Vs Additional Commissioner Grade-2 (Allahabad High Court) By the impugned orders the authorities below have rejected the claim of the petitioner on the ground that the details mentioned in the invoices at serial nos.1 to 9 are not matching with the verifying sheets available with the mobile squad. This much is also […]
DGGI Bhubaneshwar Zonal Unit has detected irregular availment of ITC to the tune of Rs. 120.58 crore by a company engaged in constructing railway lines on Build Own Operate and Transfer model. During investigation, the company accepted the lapse and reversed the entire amount of wrongful ITC to the extent of Rs. 120.58 crore.
With a view to ensure prompt/immediate refund/credit to the government account in the cases of excess put through/ double claim in the payment scrolls by the agency banks, it has been decided in consultation with the O/o Comptroller and Auditor General of India (C&AG) that penal interest for excess put through/ double claim amount may be levied by State Government as in the case of delayed credit of receipts.
