Considering the difficulties faced by taxpayers in filing their GSTR-3B for the month of April 2022, a proposal to extend the due date of filing GSTR-3B for April 2022 is under active consideration.
Yashpal Singh Vs Union of India (Delhi High Court) The Delhi High Court has directed the Centre that the process of appointment of Chairman and one Member for the Principal Bench at Delhi and appointment of Vice-Chairman and one Member for the Additional Bench at Mumbai be completed within six weeks. It further direct the […]
Whether any addition can be made and confirmed in the hands of assessee on account of cash deposit of Rs.2,30,000- during demonetization
Mismatch in income returned in ITR and FORM 26AS is not covered within purview of Explanation (a) to section 139(9) (Defective Return)
Manish Aggarwal Vs RCI Industries And Technologies Ltd. (Delhi High Court) In the present case, quite clearly, the learned Sole Arbitrator has declined to grant the interlocutory order sought by the appellants in exercise of his discretionary power under section 17 of the A&C Act. Has this discretionary power been exercised in a manner that […]
Brose India Automotive Systems Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) Denial to avail CENVAT credit on Service Tax paid during GST regime under Reverse Charge Mechanism (RCM) on import of services by the Appellant manufacturing company and its confirmation by the Commissioner of Central Tax (Appeals-I), Pune vide above referred […]
Gold bar with foreign marking, source of which is not explained, is liable for absolute confiscation since the same would amount to the importation of a prohibited goods.
Hari Shamsher Kaushik Vs Jasbir Singh, Managing Director, M/S Accura Care Pharmaceuticals Pvt. Ltd. (Delhi High Court) Petitioner submitted that the learned Trial Court dismissed the complaint observing that since the company had not been impleaded as an accused, the liability of the respondent as its Managing Director could not be attached under section 141 […]
Cox And Kings Limited Vs Sap India Private Limited (Supreme Court of India) Supreme Court referred following aspects of application of doctrine of ‘Group of Companies’, which is mostly utilised to bind non-signatories to an Arbitration Agreement, to a larger Bench for relook- A. Whether the Group of Companies Doctrine should be read into Section 8 of the Act or whether […]
Govind Ramling Solpure Vs State of Maharashtra (Bombay High Court, Aurangabad Bench) The questions that arise for consideration of this Court is, (i) whether Rule 44(1)(i) of the Rules is in conflict with sections 34 and 35 of the Registration Act, 1908 or not, (ii) whether the impugned circular dated 12.7.2021 issued by the respondent […]
