In re New Pandian Travels Private Limited (GST AAR Tamilnadu) 1. Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented to customers will be available to it as INPUT TAX CREDIT (ITC) in terms of Section 17(5)(a)(A) of Central Goods and Service Tax Act, 2017? […]
AAR held that Applicant cannot seek Advance ruling under GST for supply already made or for Ongoing Supply and for supply undertaken by Merchant Exporter.
Securities and Exchange Board of India MASTER CIRCULAR SEBI/HO/DDHS/DDHS_Div3/P/CIR/2021/673 November 29, 2021 All Infrastructure Investment Trusts (“InvITs”) All Parties to InvITs All Recognised Stock Exchanges All Merchant Bankers and other Intermediaries Madam/ Sir, Sub: Master Circular for Infrastructure Investment Trusts (InvITs) 1. For effective regulation of Infrastructure Investment Trusts, Securities and Exchange Board of India […]
Vide Office Order No. 321 of 2021 transfer/postings of 31 officers in the grade of Principal Commissioners of Income Tax/Principal Directors of Income Tax, are ordered by CBDT and in addition to that 83 officers are given additional charge in the grade of PCIT/PDIT. F. No. A-22011/6/2021-Ad-VI Government of India Ministry of Finance Department of […]
In re Smt. Maddi Sumalatha (GST AAR Karnataka) Rate of GST applicable to Areca Leaf Plates Machine pressed, But the Applicant, vide their email dated 29.10.2021, has informed this authority that they wish wish to withdraw their application. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the […]
Applicant has not discharged the fee of Rs.5,000/- each under any of the CGST/KGST Act 2017 and hence the instant application is liable for rejction under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.
AS PASSED BY LOK SABHA ON 29-11-2021 Bill No. 143-C of 2021 THE FARM LAWS REPEAL BILL, 2021 A BILL to repeal the Farmers (Empowerment and Protection) Agreement on Price Assurance and Farm Services Act, 2020, the Farmers’ Produce Trade and Commerce (Promotion and Facilitation) Act, 2020, the Essential Commodities (Amendment) Act, 2020 and to […]
Avon Udhyog Vs State of Rajasthan (Rajasthan High Court) Suspension of a registration of an assessee has its own consequences – it brings the entire business of an assessee to a stand still. In a way it is worse than cancellation. Against cancellation, an assessee can take legal remedies but against suspension pending an enquiry, […]
Javed Akhtar Vs CCGST, Mumbai West (CESTAT Mumbai) The issue involved in this Appeal is whether the appellant is entitled for refund of service tax paid under protest without challenging the assessment proceedings, which was held to be not payable by authorities concerned in an appeal of another assessee of the very same transaction? The […]
S.R. Steel Vs State of U.P. (Allahabad High Court) In the peculiar facts of the present case as have been noted above, we lift the bar of alternative remedy as we find that the petitioner’s GST registration was cancelled without issuance of any prior show cause notice. Also, the delay is largely on account of […]
