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Gujarat HC Restores GST Registration

June 5, 2022 1509 Views 0 comment Print

Manmish Traders Private Limited Vs State of Gujarat (Gujarat High Court) 1. Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of notice of rule for and on behalf of the respondents. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 12(a) […]

NCLAT cannot extend period of limitation against NCLT order beyond 15 days

June 5, 2022 6750 Views 0 comment Print

Safire Technologies Pvt. Ltd Vs Regional Provident Fund Commissioner (Supreme Court) An appeal against the order of NCLT shall be preferred within a period of 30 days from the date on which the order was passed by the NCLT. The Appellate Tribunal has the power to extend the period of limitation by another 15 days. […]

Non-Speaking Section 263 Revisional Order not maintainable

June 5, 2022 681 Views 0 comment Print

Rajdhani Transport Company Pvt. Ltd. Vs PCIT (ITAT Amritsar) In this case Section 263 order was passed only on the basis of the non-appearance of assessee and non submission of the document during the proceeding. Section 263 is moved up by two limbs, one erroneous order and second is prejudicial to the interest of the […]

Disallowance of Excess Remuneration to Directors: Section 40A(2)(b) cannot be invoked without corroborative evidence

June 4, 2022 7740 Views 0 comment Print

Carmel Softech Pvt. Ltd. Vs ITO (ITAT Chennai) We noted that the Tribunal in the case of The Bombay Samachar Pvt. Ltd., supra, has considered the issue of applicability of provisions of section 40A(2)(b) of the Act to the directors remuneration and held that this provision will not apply to the directors payment for holding […]

Schedule of Advanced ICITSS – Adv. IT Test in Computer Based Mode

June 4, 2022 3591 Views 0 comment Print

Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) -Adv. Information Technology Test – Computer Based Mode (CBT)

GST not payable by Society if monthly collection per member not exceeds Rs.7500 per member

June 3, 2022 4305 Views 1 comment Print

In re Jayabheri orange county owners association (GST AAR Telangana)  GST not applicable on monthly collection not exceeding Rs.7500 per member as total collection of the society is more than Rs.20 lakhs a year. GST not applicable on monthly collection of common area electricity charge paid by the members in addition to the Rs.7500 monthly […]

No GST exemption on Medical health insurance premium for employees

June 3, 2022 4788 Views 0 comment Print

Medical insurance premium taken to provide health Insurance to employees, pensioners and their family members, not eligible for GST exemption

Diesel is excluded from levy of GST: AAR

June 3, 2022 1806 Views 0 comment Print

The commodity ‘Diesel’ is covered under Entry 54 to the List II of the Schedule VII to the Constitution of India and therefore it is excluded from levy of GST and hence beyond the scope of Chapter XVII of the CGST Act, 2017.

GST on Supply of accommodation & Food to students – Composite or Distinct Supply?

June 3, 2022 3384 Views 0 comment Print

In re Healersark Resources Private Limited (GST AAR Telangana) The applicant states that he is providing lodging and boarding to students undergoing training under healthcare related vocational program under Deendayal Upadyay Grameen Kaushalya Yojana (DDU-GKY) by charging Rs.9000/- per candidate per month; of which Rs.3500/- is towards rent for accommodation at fixed cost and Rs.5500/- […]

Application filed before AAR earlier to investigation by DGGI will not immune assessee from any inquiry

June 3, 2022 1911 Views 0 comment Print

In re Srico Projects Private Limited (GST AAR Telangana) In the present case as the DGGI, Hyderabad has even issued a notice for payment of tax before the above hearing was held for disposal of the question raised before AAR. Merely because the application before the AAR was filed earlier to the investigation initiated by […]

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