The application is not admitted and rejected under first proviso to Section 98(2) of the CGST/TNGST Act 2017, as the issues on which Advance Ruling is sought by the applicant s already pending before the appropriate authority.
Deputy Commissioner of State Tax Vs Dough Makers India Pvt Ltd. (NAA) Fact of the Case: The brief facts of the present case are that a reference was received from the Standing Committee on Anti Profiteering on 27.03.2019 by the DGAP, to conduct a detailed investigation in respect of an application (originally examined by the […]
Rahul Sharma Vs Samsung India Electronics Pvt. Ltd. (National Anti-Profiteering Authority) The Respondent has also claimed that the anti-profiteering provisions were in the nature of restricting the right to carry on trade freely in terms of Article 19(1) (g) of the Constitution of India and earn reasonable profit. In this connection it would be pertinent […]
Keeping in view the circumstances of the CIRP of Corporate Debtor, the RP is hereby warned to be extremely careful, diligent, strictly act as per law and similar action should not be repeated.
The Special Judge, CBI Cases, Chandigarh has sentenced Shri Rakesh Jain, then Income Tax Officer, Ward No. 3(2), Chandigarh to undergo four years Rigorous Imprisonment with fine of Rs. 5 lakh in a bribery case.
GSTN has come up with a new GST help desk calling number ‘1800 103 4786 (or 1800-103-GSTN)’. This number will be toll-free which means that the caller will not be charged for the call. The caller may call on this number on 365 days in a year from 9 am to 9 pm. With the introduction of the toll-free number, the existing contact number for the GST Helpdesk (0120-24888999) has been discontinued.
Kishore Jagjivandas Tanna Vs Joint Director of Income Tax (Inv.) & Anr (Supreme Court) In the facts of the present case, the respondents do not and cannot dispute that they have to refund the seized amount. Further, considerable delay and failure to make the payment constitutes and is inseparable from the cause of action as […]
BRIDGING THE DISPUTE-TRUST DIVIDE for Minimizing Tax-related Litigation Avail this golden opportunity … Settle your Income Tax disputes KEY DATE Pay by 31st March, 2020 to avoid higher payment ELIGIBILITY Appeals/ writs filed on or before 31.01.2020 and pending. Orders for which lime for filing appeal has not expired on 31.01.2020. Cases pending before Dispute […]
It was an admitted fact that assessee filed reply in response to notice under section 148 on 26-11-2013 and AO on the very same day served notice under section 143(2) upon assessee, whose signatures tally on the said notice without confronting the assessee with the remand report and the evidence produced by the AO before the Ld. CIT(A). Therefore, notice issued under section 143(2) was invalid and resultantly, the reassessment proceedings were vitiated and the same were quashed.
In re Security Printing And Minting Corporation of India Limited (GST AAR Maharashtra) The issue before us is with respect to classification of Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and U.V. Printing”, a product imported by the applicant and further sold by them. Applicant wants to ascertain the correct classification of said […]
