Keshab Automobiles Vs State of Odisha (Orissa High Court) A comparison of the language used in the amended Section 43 (1) of the OVAT Act with its version prior to 1st October, 2015 makes it clear that a new system has been put in place as far as reopening of returns filed as ‘self-assessmen’ is […]
In re Acharya Shree Mahashraman Chaturmas Vyvastha Samiti (GST AAR Telangana) Q1. Whether Applicant is liable to pay tax on renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers where the predominant object is not to do business but for […]
In re Gogineni Mohan Krishna (GST AAR Telangana) GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate of tax is correct? HSN Code 4401 is dealing in wood chips, saw dust, wood waste and scrap. It proposed to tax this items […]
Income Tax Department conducts search operations in West Bengal The Income Tax Department initiated search operation in the case of two major manufacturers and suppliers of refined lead, lead alloys and lead oxides on 07.12.2021. The search operation covered 24 premises spread over in the states of West Bengal and Uttar Pradesh. During the search and seizure action, […]
eForm INC – 22 (Notice of situation or change of address of the registered office of the company) Part I – Law(s) Governing the eForm INC-22 Section and Rule Number(s) eForm INC-22 is required to be filed pursuant to Section 12 (2) & 12 (4) of the Companies Act, 2013 and rule 25 & 27 […]
In re Portescap India Private Limited (GST AAR Maharashtra) Q1. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 […]
That this Hon’ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction calling for the records pertaining to the Petitioner’s case and after going through the facts of the Petitioner’s case hold and declare that impugned circular no. 125/44/201-GST dated 18.11.2019 in so far as it creates a condition that the refund application has to be filed online only as being wholly beyond the parent provisions (i.e. Section 54, section 16 and section 168(1) of CGST Act, 2017 and Rule 89 of CGST Rules, 2017) and hence, ultra vires the Act;
It is said that they have issued fake invoices in the name of eight non-existent and fictitious business entities without physical movement of the goods and both being defacto operators have lodged claim of wrongful utilization of bogus ITC on the strength of fake invoices without physical receipt of the goods.
Notification No. 52 ibid as amended by Notification Nos. 30 and 34 ibid clearly prescribe vide new Condition No.8 which is extracted elsewhere in this order that no duty shall be leviable if raw material is destroyed within the unit after intimation to the Customs authorities.
Schlumberger Solutions Private Limited Vs Commissioner Central GST (Punjab and Haryana High Court) Admittedly, the petitioner has deposited amounts of Rs.2,29,61,536/-and further sum of Rs.1,16,51,272/- on account of interest and Rs.34,44,227/- as penalty, even prior to issuance of show cause notice. The question that arises for adjudication is as to whether the petitioner is entitled […]
