In re Anil Khirwal (GST AAR Jharkhand) The applicant sought Advance Ruling on the three questions i.e,- 1. What is the classification of service provided by the State of Jharkhand to the petitioner for which Royalty is being paid in light of the notifications mentioned below? 2. What is the GST Rate applicable on given […]
Pushpam Reality Vs State Tax Officer (Madras High Court) The learned counsel for the petitioners submits that these impugned assessments orders have been passed either without proper service of Show Cause Notices or without giving adequate opportunity to reply to the Show Cause Notices. It is therefore submitted that the impugned orders have been passed […]
In re Tata Motors Ltd. (CAAR Mumbai) CAAR held that the differential pressure sensor and tyre pressure monitoring system merit classification under sub-heading 90262000 of the first schedule of the Customs Tariff Act, 1975. FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI M/s Tata Motors Ltd. filed an application on 27.01.2022 seeking […]
CGST Ghaziabad arrested 2 persons including the proprietor, of the firms involved in GST fraud of taxable value of Rs. 96.84 Cr and availment and utilization of fake ITC of approx. Rs. 5.15 Cr. PRESS NOTE CENTRAL GST COMMISSIONERATE, GHAZIABAD ARRESTS TWO PERSONS INVOLVED IN GST FRAUD OF TAXABLE VALUE OF RS. 96.84 CRORES AND […]
Net Direct Tax collections for the F.Y. 2021-22 at Rs. 13,63,038 crore showing a growth of over 48.4% Advance Tax collections for the F.Y. 2021-22 (Till 4th Instalment) stand at Rs. 6,62,896.3 crore as on 16.03.2022 which shows a growth of approximately 40.75% Refunds aggregating to Rs. 1,87,325.9 crore issued in the current fiscal The […]
Circular No. 06/2022-Customs F. No. CBIC-190354/45/2021-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** Room No. 156, North Block New Delhi, dated the 17th March, 2022 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive), Central Excise All Principal Director Generals/ Director Generals Madam/ Sir, Subject: Information regarding details […]
Nanhey Mal Munna Lal Vs State Of U.P. (Allahabad High Court) Prima facie, perusal of Form GST DRC-01A under rule 142(1A) of the Rules indicates that it is a pre-show cause notice (Pre-SCN) intimation with reference to Section 73(1)/(5) or Section 74(1)/(5) to an assessee so that either he may deposit the amount of tax […]
ITAT held that amended provisions of section 43B as well as 36(1)(va) of the I.T. Act are not applicable for the assessment year 2018-19.
Government hereby establishes a Tribunal consisting of the following persons to decide disputes in the matter of election to the Council of the Institute of Chartered Accountants of India held in December, 2021
SC held that In our view, the High Court was not right and justified in disposing of the appeal with one paragraph order without discussing the issues which arose for consideration.
