Explore the CESTAT Ahmedabad decision in Amar Cold Storage’s favor. DGFT clarification on DEPB entry Sr.No.2/66 prevails, reversing Customs Department.
Respondent submitted that notice was given to driver of consignment and that is sufficient under GST Act. HC held that show cause notice issued to driver is not adequate
Variety Lumbers Pvt. Limited Vs Commissioner of Customs (CESTAT Ahmedabad) The refund claim was admittedly not filed within the period of one year as prescribed in paragraph 2 of clause C of Notification No. 102/2007-Cus dated 14.09.2007 and the same stands filed within a period of one year from the date of order of Hon’ble […]
Provisions of section 234E of the Act are substantive in nature and the mechanism for computing the late fee was provided by the Parliament only w.e.f. 01.06.2015. Therefore, late fees u/s 234E of the Act can be levied only prospectively w.e.f. 01.06.2015.
CBDT notifies Federation Internationale de Football Association Under-17 Women’s World Cup, 2022 as the international sporting event for Income Tax Exemption under Section 10(39) vide Notification No. 126/2022-Income Tax | Dated: the 30th November, 2022. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi Notification No. 126/2022-Income Tax | Dated: the […]
In re Madurai Famous Jigarthanda LLP (GST AAR Tamilnadu) 1. Whether the product manufactured as pasteurized milk and milk cream but named ‘Jigarthanda’ can be classified as Jigarthanda under description of goods? “Jigarthanda” manufactured by the applicant is covered under the description of goods. 2. Is the goods taxable or exempted? “Jigarthanda” manufactured by the […]
In re EMS Cocos (GST AAR Tamilnadu) Whether the dried coconuts (shelled or peeled) used for human consumption shall be classified under Chapter 8, HSN 0801, on which rate of tax is ‘NIL’? The goods supplied by the Applicant are correctly classified under Heading 1203 and the applicable GST rate for the same is 5% […]
In re Zuha Leather Private Limited (GST AAR Tamilnadu) Whether the activity of tanning, with chemical consumption, carried out by the applicant is coming within the purview of job work chargeable to tax under the item i(e) of the Heading 9988 Manufacturing Services on Physical Inputs (Goods) owned by others and if not what would […]
The activity of bus body building undertaken on the chassis supplied by the customers to the Applicant amounts to supply of service as per Schedule II clause 3 of CGST Act 2017. The service rendered is classified under SAC 998881 and the applicable rate will be 18% (CGST @ 9 % and SGST @ 9 %).
Company has failed to mention contact number etc. on its letter head in compliance of provisions of section 12(3)(c) of the Companies Act, 2013 which shows that company has made the violation of Section 12 of the Companies Act, 2013. In compliance of the direction received, SCN u/s 454 was issued and sent to the […]
